650.11 LICOM

CH-VD

Art. 45 Legge sulle imposte comunali (LICom) - Commissione comunale di ricorso [ 6, 12, 26 ]

Titolo III, Capitolo III

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Art. 45 LICom - Commissione comunale di ricorso [ 6, 12, 26 ] · Commissione comunale di ricorso [ 6, 12, 26 ]

1. Ogni comune deve istituire una commissione di ricorso composta da almeno tre membri, nominati dal consiglio comunale o generale all'inizio di ogni legislatura per tutta la durata della stessa.

2. Fatte salve le disposizioni degli articoli 5 e 44 della presente legge, tale commissione può essere adita per un ricorso contro qualsiasi decisione presa in materia di imposte o tasse comunali e di tasse speciali.

3. ...

← Art. 44 LICom Legge sulle imposte comunali (LICom) - Diversi tributi comunali [ 14, 15, 16, 17 ] Art. 46 LICom - Forme e termini di ricorso [ 4, 12, 29 ] →

Decisioni giudiziarie che applicano questa disposizione (6)

GE.2018.0003 · vd (art. 45 al. 2 LICom)

Municipality v. Water Rights Holders: Contractual vs. Administrative Termination of Water Rights

Cited in connection with Art. 92 al. 1 LPA-VD regarding the correct appeal path for decisions on municipal taxes/fees (which the court determined the contested act was not).

FI.2017.0012 · vd (art. 45 al. 2 LICom)

Dispute Over Appeal Route for Municipal Public Domain Occupation Fee

This article established the correct administrative appeal body (the municipal review commission) which the appellant failed to use, leading to the inadmissibility of the appeal.

AC.2011.0243 · vd (art. 45 al. 2 LICom)

Telecommunications Provider v. Municipality (Trenching Permit Fees Appeal Jurisdiction)

Cited in the reasoning to identify the correct internal recourse procedure for the municipal tax decisions.

GE.2009.0215 · vd (Art. 45 LICom)

Property Owner's Appeal of Sewage Inspection Fee Ruled Inadmissible Due to Improper Venue

Cited regarding the proper administrative appeal route (via the municipal tax appeal commission) that should have been followed before reaching the Cantonal Court.

FI.2009.0077 · vd (Art. 45 LICom (RSV 650.11))

Property Owners v. Administrative Tax Review Commission (Sewage Tax Appeal Timeliness)

Cited in the reasoning to establish the competence of the municipal appeal commission.

FI.2008.0094 · vd (Art. 45 LICom)

Property Owner v. Municipality over Sewage Fee Appeal Procedure

The court implicitly used this provision by finding that the appeal should have been submitted to the municipal review commission first, as mandated by this article.