Construction Company Benefit Levy Challenge
Sintesi Legislator
Generato dall'IAA 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'IAConstruction 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'IADecisioni correlate
Generato dall'IATesto 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