951.1
VRP
CH-SG
CH-SG
Art. 94 Legge sulla procedura amministrativa (VRP) - Costi Ufficiali a) in generale
Quarta Parte: Costi
Art. 94 VRP · Costi Ufficiali a) in generale
1. Chi provoca un atto amministrativo a proprio vantaggio o attraverso il proprio comportamento è tenuto a versare la tassa prescritta. Può inoltre essere obbligato a rimborsare le spese sostenute dall'autorità.
2. La decisione relativa ai costi è presa dall'autorità competente nella materia principale.
Decisioni giudiziarie che applicano questa disposizione (127)
AHV.2025.3 · sg (Art. 94 Abs. 1 des Gesetzes über die Verwaltungsrechtspflege (sGS 951.1; abgekürzt: VRP))
Employee Dividend to Holding Company Subject to Social Security Contributions
Cited to establish that the proceedings are subject to costs under cantonal law because they do not concern a benefits dispute.
KV.SG.2024.7 · sg (Art. 94 Abs. 1 VRP)
Appeal Dismissed: IPV Subsidy Denial Upheld Despite Uncertain Debts
Cited as the basis for making the appeal procedure subject to costs.
AHV.2024.5 · sg (Art. 94 Abs. 1 des Gesetzes über die Verwaltungsrechtspflege (VRP; sGS 951.1))
Insurance Broker Self-Employment Status Appeal
Cited in conjunction with Art. 7 Ziff. 122 Gerichtskostenverordnung for determining the case as subject to costs.
AHV.2023.11 · sg (Art. 94 Abs. 1 VRP)
Lump-Sum Payment to GmbH for Terminated Collaboration Subject to Social Security Contributions
Cited as the basis under cantonal law for making the proceedings subject to court costs in this type of dispute.
B.2024.108 · sg (Art. 94 Abs. 1 VRP)
German National's Appeal on Property Interest Dismissed Due to Loss of Standing
Basis for imposing court costs on the appellant because the appeal was not granted entry.
AHV.2023.15 · sg (Art. 94 Abs. 1 VRP)
Pension Top-Up Inclusion in Non-Gainfully Employed Contributions Calculation
Cited in the reasoning as the basis for the case being subject to court costs under cantonal law.
AHV.2023.16 · sg (Art. 94 Abs. 1 VRP)
Insurance Contributions and Default Interest on Retroactive Pension Payment
Cited in the reasoning (E. 5.2) to establish that the current proceedings are subject to costs under cantonal law.
B.2023.138 · sg (Art. 94 Abs. 1 VRP)
Psychotherapy Coworking Space Licensing Dispute
Used to justify not imposing any court costs on the appellant for the part of the administrative procedure related to the infrastructure license, as the request was unjustified.
B.2024.19 · sg (Art. 94 Abs. 1 VRP)
Driver Fitness Examination for Parkinson's Disease Upheld
Used in connection with Art. 106 Abs. 2 SVG to hold the appellant liable for the costs of the fitness-to-drive assessment.
AHV.2022.12 · sg (Art. 94 Abs. 1 des Gesetzes über die Verwaltungsrechtspflege (VRP; sGS 951.1))
Managing Director's Liability for Unpaid Social Security Contributions
Used as the basis for imposing court costs because the case was not a dispute over benefits.
AHV.2022.12 · sg (Art. 94 Abs. 1 VRP)
Shareholder/Manager Subsidiary Liability for Unpaid Social Security Contributions Upheld Despite Limitation Defense
Cited in conjunction with the Court Costs Ordinance to establish that the proceedings are subject to costs due to the nature of the dispute.
IV.2022.100 · sg (Art. 94 VRP)
Appeal Dismissed: Invalidity Pension Refusal Upheld Despite Cost Assignment for Faulty Investigation
Cited as the basis for the application of the polluter-pays principle regarding cost allocation.
IV.2022.100 · sg (Art. 94 VRP)
Claimant Denied Disability Benefits Despite Medical Evidence Due to Residual Work Capacity Assessment
Cited in the reasoning concerning the application of the causation principle for the allocation of court fees.
IV.2022.100 · sg (Art. 94 des Gesetzes über die Verwaltungsrechtspflege (VRP; sGS 951.1))
Claimant Denied Disability Benefits Despite Medical Evidence Due to Residual Work Capacity Assessment
Cited in the reasoning as the basis for the principle of causation concerning cost allocation under cantonal law.
23.2457 · sg (Art. 94 Abs. 1 VRP)
Barn and Basement Restoration Order Upheld in Appeal
This provision was cited in the dispositive section as the legal basis for imposing costs on the appellant due to the rejection of their appeal.