632.1
GSTGLICO
CH-FR
CH-FR
Art. 42 Legge sulle imposte comunali (LICo) - Rimedi Legali
Disposizioni comuni
Art. 42 GStG - Rimedi Legali · Rimedi Legali
1. Fatte salve le disposizioni del comma 1bis, la persona soggetta a tassazione può presentare ricorso all'autorità comunale entro 30 giorni dalla notifica dell'accertamento o del calcolo delle imposte.
1bis. Qualora le imposte comunali siano riscosse dall'Amministrazione fiscale cantonale, si applicano i rimedi legali previsti per le corrispondenti imposte cantonali.
2. La decisione sul ricorso è impugnabile tramite reclamo al Tribunale cantonale.
3. La procedura è determinata dall'applicazione analogica delle disposizioni sui rimedi legali della legge sulle imposte cantonali e, per il resto, dalla legge sulla procedura amministrativa.
4. Le decisioni relative alle tasse di registrazione sono impugnabili secondo la legge relativa alle tasse di registrazione.
Decisioni giudiziarie che applicano questa disposizione (11)
604 2023 51 · fr (art. 42 al. 3 de la loi fribourgeoise du 10 mai 1963 sur les impôts communaux (LICo; RSF 632.1))
Property Owner's Challenge to Tax Liens Due to Denial of Access to Assessment File
Cited in the reasoning section for the appeal procedure, though its application is implied in the admissibility check (Art. 1.1).
604 2021 108 · fr (art. 42 al. 1 et 2 de la loi fribourgeoise du 10 mai 1963 sur les impôts communaux (LICo))
Property Tax Reassessment Finality Appeal
Cited in the reasoning regarding the admissibility of the initial claim, which forms the basis for the appeal being heard.
604 2021 108 · fr (art. 42 al. 3 LICo)
Property Tax Reassessment Finality Appeal
Cited in the reasoning to establish the law governing the procedure for appeal to the Cantonal Tribunal.
604 2021 85 · fr (Art. 42 Abs. 3 des kantonalen Gesetzes vom 10. Mai 1963 über die Gemeindesteuern [GStG; SGF 632.1] in Verbindung mit Art. 182 des kantonalen Gesetzes vom 6. Juni 2000 über die direkten Kantonssteuern [DStG; SGF 631.1] und Art. 127 ff. VRG)
Tax Court Recusal Denied for Untimely Motion and Lack of Grounds Against Entire Panel
Cited as the basis for the procedure being subject to costs.
607 2017 43 · fr (art. 42 al. 1 et 2 de la loi fribourgeoise du 10 mai 1963 sur les impôts communaux (LICo; RSF 632.1))
Railway Infrastructure Company v. Municipality: Property Tax Exemption for Concession-Related Property
Cited to confirm that the disputed invoice was subject to a formal administrative complaint.
607 2017 43 · fr (art. 42 al. 3 LICo)
Railway Infrastructure Company v. Municipality: Property Tax Exemption for Concession-Related Property
Cited to establish that the decision on the complaint was subject to direct appeal to the Cantonal Tribunal, with the procedure governed by LICD and CPJA.
604 2014 91 · fr (Art. 42 al. 1 et 2 LICo)
National Social Insurance Institution v. Municipality Property Tax Exemption
Cited to confirm the admissibility of the initial claims against the communal tax decisions.
604 2014 91 · fr (Art. 42 al. 3 LICo)
National Social Insurance Institution v. Municipality Property Tax Exemption
Cited to establish that the procedure is governed by the provisions of the LICD concerning legal remedies, supporting the admissibility of the appeal.
607 2011 30 · fr (art. 42 al. 3 de la loi du 10 mai 1963 sur les impôts communaux (LICo; RSF 632.1))
Taxpayer v. Municipality: Default Interest Cancellation Due to Failure to Prove Notice of Provisional Tax Payments
Cited to confirm that the appeal was filed within the correct time limits (though not strictly applied in the final order itself, it confirmed admissibility context).
604 2010 3 · fr (Art. 42 Abs. 2 GStG)
Business Operator v. Municipality Regarding Automatic Machine Tax Assessment
This article governs the appealability of decisions on special municipal taxes to the Cantonal Court, which was part of the initial procedural assessment.
604 2010 3 · fr (Art. 42 Abs. 3 GStG)
Business Operator v. Municipality Regarding Automatic Machine Tax Assessment
This provision was referenced during the discussion regarding the applicability of procedural rules (DStG and VRG) to the appeal process, even though the procedure was ultimately governed by VRG through legitimate trust in the municipal regulation.