150.1
VRGCPJA
CH-FR
CH-FR
Art. 146 Codice di procedura e di giurisdizione amministrativa (CPJA) - Determinazione dei Contributi
Costi del procedimento, spese delle parti e gratuito patrocinio - Disposizioni comuni
Art. 146 VRG - Determinazione dei Contributi · Determinazione dei Contributi
1. L'ammontare delle spese processuali, dell'indennità di parte e dell'indennità del patrocinio legale assegnato sono determinati nell'ambito delle tariffe emanate a tal fine.
2. I contributi sono indicati nella formula decisionale.
Decisioni giudiziarie che applicano questa disposizione (124)
604 2025 46 · fr (Art. 146 und Art. 147 VRG)
Taxpayer Challenge to Erroneous Parish Tax Assessments Dismissed Due to Untimely Objection
Cited as the basis for applying the tariff for court fees and indemnities in administrative justice.
608 2024 164 · fr (Art. 146 ff. VRG)
Cantonal Court Remands Disability Denial for Insufficient EDS Assessment
Grundlage für die Festsetzung der Parteientschädigung.
604 2024 160 · fr (Art. 146 VRG)
Tax Assessment Appeal Dismissed: Property Maintenance Cost Deductibility Denied for Stove Installation and Cistern Maintenance
Cited in the reasoning section (which informs the cost order) regarding the application of cost tariffs, though not explicitly in the final orders, it underpins the cost application detailed in order 3.
605 2025 5 · fr (Art. 146 ff. VRG)
Social Assistance Reimbursement Demand Time-Barred Due to Insufficient Interruption of Prescription Period
This provision was cited in the reasoning for setting the appellant's party costs, which were subsequently awarded in the dispositive.
608 2024 163 · fr (art. 146 ss [CPJA])
Social Insurance Disability Pension Appeal Regarding Residual Work Capacity Assessment
Cited as a basis for awarding party costs to the appellant.
604 2024 46 · fr (Art. 146 VRG)
Taxpayer Fails to Disclose Property Addition, Affirming Back Taxes and Penalties
Cited regarding the application of the tariff for determining court costs.
604 2024 34 · fr (Art. 146 VRG)
Tax Assessment Appeal Dismissed: Owner-Occupied Rental Value and Property Valuation Upheld
Cited in relation to the application of the tariff for determining the amount of court costs for the direct federal tax.
604 2024 52 · fr (Art. 146 VRG)
Taxpayer v. State Tax Authority (2020 Tax Year Separate Filing Dispute)
Referenced in the cost considerations, leading to the application of the Cantonal Tariff VJ, which is the basis for the actual cost ruling in Point 3.
604 2024 4 · fr (Art. 146 ff. VRG)
Taxability of Direct Payments of Child Pensions to Adult Student Daughter
Cited as the basis for determining the reduced party compensation due to the appellant being partially successful.
604 2023 100 · fr (Art. 146 ff. VRG)
Taxpayer Commuting Expense Deduction for Partial Private Vehicle Use
Cited in the reasoning as the basis for awarding a reduced party compensation.
604 2023 67 · fr (Art. 146 und Art. 147 des Gesetzes vom 23. Mai 1991 über die Verwaltungsrechtspflege (VRG; SGF 150.1))
Taxpayers v. Municipality: Denial of Interest on Advance Tax Payments Deemed Abusive
Cited as the basis for determining the amount of procedural costs.
605 2023 120 · fr (Art. 146 ff. VRG)
Claimant v. Disability Insurance Office (Flawed Expert Report)
Cited in the reasoning as the basis for determining the quantum of the party cost award granted in the dispositive.
608 2023 119 · fr (Art. 146 ff. VRG)
Disability Insurance Appeal: Recalculation of Disability Degree and Pension Entitlement
Cited as the legal basis for determining the reduced party compensation awarded to the appellant.
604 2023 105 · fr (Art. 146 und Art. 147 VRG)
Cantonal Court Upholds Administrative Fee for Unauthorized Construction Work
These provisions were cited in connection with the application of the fee schedule (Tarif VJ) for determining the court costs.
605 2023 102 · fr (Art. 146 ff. des kantonalen Gesetzes vom 23. Mai 1991 über die Verwaltungsrechtspflege (VRG; SGF 150.1))
Appeal Granted Over Flawed Expert Disability Assessment
Cited as part of the legal basis for determining the quantum of the party compensation awarded to the successful party.