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II 2025 14 • VG SZ II 2025 14 Generato dall'IA

Corporation v. District Council: Validity of Reciprocal Waste Fee

Numero d'incarto II 2025 14
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 corporation challenged the imposition of a basic waste fee, a type of reciprocal levy, by the district council. The corporation argued that the fee, charged irrespective of actual waste volume, was disproportionate because it generated significantly more revenue than the actual costs incurred for waste disposal services. The court reasoned that a cost-reimbursement principle applies to such fees, meaning the revenue should not substantially exceed the costs, and thus the fee structure was unlawful because the significant revenue surplus indicated the charge was not genuinely tied to the cost of the specific service provided.

Regesto Legislator

Generato dall'IA

Corporation v. District Council: Validity of Reciprocal Waste Fee: The corporation argued that the fee, charged irrespective of actual waste volume, was disproportionate because it generated significantly more revenue than the actual costs incurred for waste disposal services. The court reasoned that a cost-reimbursement principle applies to such fees, meaning the revenue should not substantially exceed the costs, and thus the fee structure was unlawful because the significant revenue surplus indicated the charge was not genuinely tied to the cost of the specific service provided.

Parole chiave

Generato dall'IA
tassa sui rifiuti addebito di tasse validità della notificazione tassa ecologica rifiuti urbani canone d'acqua Kausalabgaben (Abfall-Grundgebühr) | Kausalabgaben
Generato dall'IA
II 2025 16
Holding Company Waste Fee Upheld
II 2022 62
Company v. Municipal Council on Sewage Connection Fees
II 2025 13
Holding Company Waste Fee Challenge Dismissed
II 2018 4
Property Owner v. Municipal Council (Sewage and Refuse Fees Assessment)
II 2014 58
Corporation v. Municipal Council: Water Fee Structure Challenge

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Testo completo

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\n\n| | | |\n II 2025 14 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 13. November 2025 |\n \n\n

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\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Präsident |\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.________ AG, \n Beschwerdeführerin, |\n \n|\n |\n gegen |\n \n|\n |\n Bezirksrat Küssnacht, Seeplatz 2/3, Postfach 176, 6403 Küssnacht, \n Vorinstanz, |\n \n\n

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\n\n| | | |\n Gegenstand |\n Kausalabgaben (Abfall-Grundgebühr) |\n \n\n

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