661.11
STGLI
CH-BE
CH-BE
Art. 200 Legge Tributaria (Lt) - Spese del Procedimento di Ricorso
Procedura - Mezzi di ricorso - Ricorso
Art. 200 Legge Tributaria (Lt) · Spese del Procedimento di Ricorso
1. Le spese del procedimento davanti alla commissione cantonale dei ricorsi fiscali sono a carico della parte soccombente. Se il ricorso è parzialmente accolto, le spese vengono ripartite proporzionalmente.
2. Le spese vengono imputate totalmente o parzialmente alla parte vincente se questa, con un comportamento diligente, avrebbe potuto far valere il suo diritto già nel procedimento di accertamento o opposizione, o se ha ostacolato l'indagine della commissione cantonale dei ricorsi fiscali con comportamento complessivamente ostruzionistico.
3. Quando circostanze particolari lo giustificano, si può rinunciare all'imposizione delle spese.
4. La commissione dei ricorsi fiscali può concedere d'ufficio o su richiesta un'indennità alla parte vincente, totale o parziale, per le spese necessarie e ragionevolmente elevate sostenute. L'amministrazione fiscale cantonale e i comuni non hanno diritto al rimborso delle spese della parte.
Decisioni giudiziarie che applicano questa disposizione (730)
100 2022 22 · be (Art. 200 Abs. 1 StG)
Bern Taxpayer Challenges Cantonal Wealth Tax Cap Calculation Based on Worldwide Assets
Cited in relation to cost rules for the proceedings before the Tax Appeals Commission (StRK).
100 2022 22 · be (Art. 200 Abs. 4 StG)
Bern Taxpayer Challenges Cantonal Wealth Tax Cap Calculation Based on Worldwide Assets
Cited for the remit of the case to the lower court (StRK) regarding the determination of party compensation costs for StRK proceedings.
100 2020 122 · be (Art. 102 VRPG i.V.m. Art. 200 Abs. 1 StG)
Taxpayer Refusal to Use Official Forms Based on Gender Equality Claim
Cited as the basis for reallocating the costs of the proceedings before the Tax Appeals Commission (Steuerrekurskommission) based on the outcome of the administrative court proceedings.
100 2020 122 · be (Art. 200 Abs. 4 StG)
Taxpayer Refusal to Use Official Forms Based on Gender Equality Claim
Cited regarding the non-award of party costs in the Tax Appeals Commission proceedings based on the outcome of the administrative court proceedings.
100 2016 221 · be (Art. 200 Abs. 4 StG)
Real Estate Profit Tax Speculative Surcharge Annulled Due to Unforeseen Shareholder Illness and Forced Liquidation
Cited as the basis for obliging the Canton of Bern to pay the party compensation to the appellant for the proceedings before the Tax Appeal Commission.
100 2016 302 · be (Art. 200 Abs. 1 i.V.m. Art. 151 StG)
Corporate Taxpayer v. Tax Authorities on Loss Carryforward Period After Change in Fiscal Year
Cited in Order 4a regarding the non-levy of costs for the proceedings before the Tax Appeals Commission, contingent on the outcome of the administrative court proceedings.
100 2016 302 · be (Art. 200 Abs. 4 StG)
Corporate Taxpayer v. Tax Authorities on Loss Carryforward Period After Change in Fiscal Year
Cited in Order 4b regarding the entitlement of the appellant to indemnity from the Canton of Bern for the proceedings before the Tax Appeals Commission.
100 2024 149 · be (Art. 200 Abs. 1 StG)
Tax Deferral on Capital Gains Limited by Reinvestment Over Acquisition Costs
This provision was cited alongside Art. 102 VRPG in the dispositive regarding the apportionment of costs for the proceedings before the Tax Appeals Commission (StRK).
100 2024 250 · be (Art. 200 Abs. 1 sowie Art. 151 StG i.V.m. Art. 108 Abs. 1 und 2 VRPG)
Deductibility of Vocationally Oriented Training Costs
Cited in the dispositive regarding the allocation/non-imposition of costs for the proceedings before the Tax Appeals Commission.
100 2025 14 · be (art. 144 al. 1 et 5 LIFD et art. 200 al. 1 LI en relation avec les art. 1, 2, 53, 58 et 59 du décret concernant les frais de procédure et les émoluments administratifs des autorités judiciaires et du Ministère public du 24 mars 2010 (décret sur les frais de procédure, DFP ; RSB 161.12))
Tax Appeal Inadmissibility Upheld Due to Late Filing Despite Health Claims
Cited in the reasoning leading to order No. 3 for imposing costs.
100 2025 14 · be (art. 200 al. 1 LI en relation avec les art. 1, 2, 53, 58 et 59 du décret concernant les frais de procédure et les émoluments administratifs des autorités judiciaires et du Ministère public du 24 mars 2010 (décret sur les frais de procédure, DFP ; RSB 161.12))
Tax Appeal Inadmissibility Upheld Due to Late Filing Despite Health Claims
Cited in the dispositive order (No. 3) for fixing and imposing the procedure costs.
100 2025 14 · be (art. 200 al. 4 LI et art. 144 al. 4 LIFD en relation avec l’art. 64 al. 1 de la loi fédérale sur la procédure administrative du 20 décembre 1968 (PA ; RS 172.021))
Tax Appeal Inadmissibility Upheld Due to Late Filing Despite Health Claims
Cited in the dispositive order (No. 4) regarding the non-allocation of compensation (costs).
100 2024 331 · be (Art. 200 Abs. 1 StG)
Taxpayer Appeal on Cessation of Suspension of Tax Proceedings
Cited in the reasoning section as the basis for imposing procedural costs upon the unsuccessful appellant.
100 2024 331 · be (Art. 200 Abs. 4 StG)
Taxpayer Appeal on Cessation of Suspension of Tax Proceedings
Cited in the reasoning section as the basis for denying party costs to the appellant.
100 2024 454 · be (Art. 200 Abs. 1 StG)
Taxpayer Appeal Against Income Reclassification Denied Due to Lack of Legally Protected Interest.
Basis for imposing costs on the appellant when the recourse is unsuccessful.