155.21
VRPGLPJALGA
CH-BE
CH-BE
Art. 86 Legge sulla giustizia amministrativa (VRPG) - Procedura
**Procedura di ricorso davanti a autorità giudiziarie indipendenti dall'amministrazione - Davanti ad altre autorità giudiziarie indipendenti dall'amministrazione**
Art. 86 Legge sulla giustizia amministrativa (VRPG) - Procedura · Procedura
### Nella misura in cui la legislazione non stabilisce norme procedurali speciali
Nella misura in cui la legislazione non stabilisce norme procedurali speciali, il procedimento dinanzi alle altre autorità giudiziarie indipendenti dall'amministrazione si svolge secondo le disposizioni di questa legge; in particolare, gli articoli 65 fino a 73 si applicano mutatis mutandis.
Nei procedimenti dinanzi alla Corte Suprema, si applicano mutatis mutandis gli articoli 79 e da 80 a 84a.
Decisioni giudiziarie che applicano questa disposizione (123)
KES 2015 858 · be (Art. 86 Abs. 2 VRPG)
In re K.: Review of Involuntary Commitment and Protective Custody Review Timelines
Cited in conjunction with procedural rules for the reversal of the contested decision and remand.
KES 2013 542 · be (Art. 72 KESG i.V.m. Art. 86 Abs. 2 und 81 Abs. 1 VRPG)
Protection of Adults Authority Aftercare Measures Appeal Period Dispute
This provision was used to establish the applicable 30-day appeal period because the matter (aftercare and outpatient measures) is regulated by cantonal law.
100 2024 454 · be (Art. 86 Abs. 1 [VRPG])
Taxpayer Appeal Against Income Reclassification Denied Due to Lack of Legally Protected Interest.
Cited alongside Art. 151 StG as the legal basis for the requirement of a protected interest for cantonal tax appeals.
100 2024 141 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 VRPG)
Taxpayer Property Valuation Appeal for Incomplete Basement Apartment
Cited to establish the appellant's standing to appeal the decision on the official value.
100 2024 196 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und Art. 65 VRPG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited to establish the appellant's standing to appeal the decision of the tax administration.
100 2024 414 · be (Art. 86 VRPG)
Taxability of Share Sale of Real Estate Holding Company
Cited in conjunction with Art. 195 Abs. 2 StG to establish the applicant's standing to appeal.
100 2024 258 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege (VRPG; BSG 155.21))
Taxpayer Support Payment Deduction vs. Statutory Minimum Contribution
Cited to establish the admissibility and standing of the appeal before the Tax Appeals Commission.
100 2023 347 · be (Art. 86 VRPG)
Taxpayers v. Tax Administration: Property Valuation and Deed Restriction Impact
Cited together with Art. 195 Abs. 2 StG and Art. 65 VRPG as the basis for admitting the appeal (procedural admission ground).
100 2023 474 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege [VRPG; BSG 155.21])
Property Valuation Appeal: Statutory Rate Versus Contractual Rate
Cited to confirm the appellant's standing and the admissibility of the appeal concerning the tax assessment decision.
100 2024 111 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege (VRPG; BSG 155.21))
Taxpayer Challenge to Bicycle Commuting Cost Deduction Limits
The court determined it had jurisdiction to hear the appeal based on these procedural provisions.
100 2024 279 · be (Art. 86 VRPG)
Tax Assessment Appeal Regarding Late Documentation and Cost Allocation
Procedural basis cited alongside appeal provisions to confirm the right of appeal.
100 2023 234 · be (Art. 86 VRPG)
Tax Assessment Appeal: Deductibility of Prior Period Tax Expenses
Cited in conjunction with Art. 195 Abs. 2 StG and Art. 140 ff. DBG for the authority to appeal.
100 2023 386 · be (Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege [VRPG; BSG 155.21])
Tax Appeal Commission Overturns Deemed Dividend Assessment in Shell Company Transaction Case
Cited as part of the procedural basis for the admissibility of the appeal.
100 2023 423 · be (Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege [VRPG; BSG 155.21])
Tax Evasion: Double Deduction of Business Expenses
Cited to confirm the appellant's right to appeal following the decision of the first instance.
100 2024 159 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege [VRPG; BSG 155.21])
Taxpayer Appeal Against Real Estate Gains Tax Assessment Due to Disallowed Transfer Cost Deduction
Used to establish the applicant's right to appeal and the admissibility of the appeal (though the actual ruling is based on the merits in order 1).