131.212 KV

CH

Art. 103 Costituzione del Cantone di Berna, (CostC)

CostC; 6 Ordinamento finanziario; Imposte

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Art. 103 CostC

Il Cantone riscuote: a. un’imposta sul reddito e sulla sostanza delle persone fisiche; b. un’imposta sugli utili e sul capitale delle persone giuridiche; c. un’imposta sugli utili patrimoniali.

Il Cantone riscuote inoltre un’imposta sulle successioni e sulle donazioni, un’imposta sui veicoli a motore e, per quanto la legislazione lo preveda, altre imposte su spese e transazioni.

← Art. 102 CostC Costituzione del Cantone di Berna, (CostC) Art. 104 CostC →

Decisioni giudiziarie che applicano questa disposizione (6)

VB.2014.00425 · zh (Art. 103 Abs. I KV)

Meadow Protection Ordinance Designation Remand for Factual Clarity

This article was implicitly part of the grounds for reviewing the protection order.

U 2005 62 · gr (Art. 103 Abs. 1 KV)

Judicial Review of Denial of Admission to Oral Bar Examination Based on Written Performance

This provision was cited to justify the continued application of Art. 17 AV despite the entry into force of the new Cantonal Constitution.

U 2004 38 · gr (Art. 103 Abs. 1 KV)

Notary Fee Dispute Not Governed by Article 6(1) ECHR

Cited to support the continued validity of Art. 46a NV despite a change in the Cantonal Constitution.

PVG 2004 4 · gr (Art. 103 Abs. 1 KV)

Notaries Commission Fee Dispute Jurisdiction

Cited in relation to the continued validity of Art. 46a NV despite changes in the Cantonal Constitution.

VB.2013.00360 · zh (Art. 103 Abs. II KV)

Water Law Concession Denial Upheld Due to Archaeological Site Threat

Cited in the list of legal norms.

VB.2014.00425 · zh (Art. 103 Abs. I KV)

Nature Protection Ordinance Meadow Designation Appeal

Cited in the concluding orders, likely a cantonal legal basis relevant to the proportionality review.