Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
II 2017 29 • VG SZ II 2017 29 Generato dall'IA

Taxpayer Appeal of Municipal Tourist Tax on Secondary Residences

Numero d'incarto II 2017 29
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case concerns taxpayers who appealed a municipal decision to impose a tourist tax (Kurtaxe) on secondary residences, arguing that the tax violated the principle of proportionality because it applied to properties not currently occupied or generating tourist revenue. The court reasoned that the municipal authority's decision was legally sound, as the imposition of a tourist tax on secondary residences is justified by the general utility derived from the local infrastructure and services supported by such taxation, and the tax was levied in accordance with the relevant authorizing legislation, thus satisfying the requirement of proportionality despite non-occupancy during periods of assessment.

Regesto Legislator

Generato dall'IA

Taxpayer Appeal of Municipal Tourist Tax on Secondary Residences: The court reasoned that the municipal authority's decision was legally sound, as the imposition of a tourist tax on secondary residences is justified by the general utility derived from the local infrastructure and services supported by such taxation, and the tax was levied in accordance with the relevant authorizing legislation, thus satisfying the requirement of proportionality despite non-occupancy during periods of assessment.

Parole chiave

Generato dall'IA
imposta locale stima fiscale immobiliare autorità fiscale immobile occupato tassa di soggiorno domicilio fiscale in materia di doppia imposizione Öffentliche Abgaben (Kurtaxe Zweitwohnungen) | Andere öffentliche Abgaben
Generato dall'IA
II 2018 93
Second Home Occupancy Tax Validity Challenge
III 2019 54
Property Owner v. Municipality on Road Improvement Levy Proportionality
III 2019 113
Appeal Against Municipal Council Decision
III 2020 185
Appeal Against Municipal Fine Enforcement Decision
II 2020 47
Tax Assessment Appeal on Self-Rental Value Inclusion

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

\n

\n \n \n \n \n

\n\n| | | |\n II 2017 29 II 2017 30 II 2017 31 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 23. Mai 2017 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Vizepräsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n MLaw Joëlle Sigrist, Gerichtsschreiberin |\n \n\n

\n \n \n \n \n \n

\n\n| | |

|\n Parteien |\n \n \n1. A.________, \n2. B.________, \n3. C.________, \n Beschwerdeführer, alle vertreten durch Rechtsanwalt D., |\n

\n|\n |\n gegen |\n \n|\n |\n Gemeinderat Muotathal, Hauptstrasse 48, Postfach 142, 6436 Muotathal, Vorinstanz, |\n \n\n

\n \n \n \n

\n\n| | | |\n Gegenstand |\n Öffentliche Abgaben (Kurtaxe Zweitwohnungen) |\n \n\n

\n \n

Sachverhalt: