150.1
VRGCPJA
CH-FR
CH-FR
Art. 147 Codice di procedura e di giurisdizione amministrativa (CPJA) - Tariffe
Costi del procedimento, spese delle parti e gratuito patrocinio - Disposizioni comuni
Art. 147 VRG · Tariffe
1. Il Consiglio di Stato emana, dopo aver consultato il Tribunale cantonale
a) la tariffa dei costi procedurali davanti alle autorità amministrative giudiziarie;
b) la tariffa delle indennità di parte;
c) la tariffa delle indennità dei patrocinatori legali d'ufficio.
2. Le tariffe dei costi procedurali di primo grado sono emanate in conformità alla legislazione speciale.
Decisioni giudiziarie che applicano questa disposizione (24)
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.
604 2024 160 · fr (Art. 147 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.
604 2024 46 · fr (Art. 147 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. 147 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 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.
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.
604 2022 16 · fr (Art. 146 und Art. 147 VRG)
Taxpayer Appeal Regarding Property Maintenance Cost Deductions
Used as procedural basis for determining the amount of the court fee within the framework of the Tariff VJ.
604 2021 120 · fr (Art. 147 VRG)
Taxpayers v. Tax Authority: Renovation Costs Deemed New Construction
Cited in relation to the application of the cantonal Tariff for court costs.
604 2021 17 · fr (Art. 146 und 147 VRG)
Taxpayer Appeal of Reassessment and Penalty for Misclassified Construction Costs
Cited as the legal basis for applying the VJ tariff for determining the amount of costs in both tax matters.
604 2021 13 · fr (Art. 147 VRG)
Taxation of Winter Garden Renovation Costs
This provision was cited, along with Art. 146 VRG, to determine the amount of court costs for the cantonal tax matter.
604 2021 5 · fr (Art. 147 VRG)
Taxpayer Appeal on Child and Medical Deductions Denied for Adult Daughter
Cited in the context of applying cantonal law for determining the amount of court fees for both federal and cantonal tax (Order 6.1 and 8.1).
604 2020 60 · fr (Art. 147 VRG)
Taxpayer Appeal Dismissed: Pension Contribution Deductibility Forfeited by Subsequent Capital Withdrawal
This provision is cited in relation to the tariff used for determining the costs in both the federal and cantonal tax proceedings.
604 2019 106 · fr (Art. 146 und Art. 147 VRG)
Tax Avoidance in Rapid Gift and Sale of Real Estate
These articles govern the application of the tariff for court costs and compensation in administrative justice, cited for determining the cost basis.
604 2019 73 · fr (Art. 147 Abs. 1 lit. b VRG)
Appeal Against Agricultural Land Reduction Tax Assessment
Cited regarding the tariff used to determine the indemnity amount.
604 2019 24 · fr (Art. 147 VRG)
Taxpayer Challenge to Disallowed Maintenance Costs on Unrented Property
Cited in the dispositive (Order 4) as part of the procedural basis for imposing court costs.