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II 2024 11 • VG SZ II 2024 11 Generato dall'IA

Construction Company Benefit Levy Challenge

Numero d'incarto II 2024 11
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

A construction company challenged a decision imposing a benefit levy (Vorteilsabgabe) related to public infrastructure work, arguing that the applicable statute required an actual advantage to have accrued, which they contested. The court reasoned that the levy is based on the legal possibility of benefiting from the infrastructure improvement, rather than the actual realization of a specific economic advantage, and thus upheld the imposition of the benefit levy against the appellant.

Regesto Legislator

Generato dall'IA

Construction Company Benefit Levy Challenge: The court reasoned that the levy is based on the legal possibility of benefiting from the infrastructure improvement, rather than the actual realization of a specific economic advantage, and thus upheld the imposition of the benefit levy against the appellant.

Parole chiave

Generato dall'IA
imprese di costruzione lavori pubblici infrastruttura economica vantaggio particolare per contributo di miglioria contributo alla produzione prestazione di diritto pubblico Kausalabgaben (Vorteilsabgabe nach § 58 Strassengesetz) | Kausalabgaben
Generato dall'IA
II 2019 96
Company v. Civil Engineering Office Regarding Benefit Levy for Reconstruction
II 2017 42
Company v. Local Council: Benefit Levy Appeal
III 2024 72
Development Levy Challenge and Procedural Defenses
III 2018 217
Infrastructure Installation on Collective Property Rights Dispute
III 2019 54
Property Owner v. Municipality on Road Improvement Levy Proportionality

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Testo completo

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\n\n| | | |\n II 2024 11 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 28. August 2024 |\n \n\n

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\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 Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.________ GmbH, \n Beschwerdeführerin, |\n \n|\n |\n gegen |\n \n|\n |\n Tiefbauamt, Postfach 1251, 6431 Schwyz, \n Vorinstanz, |\n \n\n

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\n\n| | | \n Gegenstand · \n Kausalabgaben (Vorteilsabgabe nach