173.8
GTARLTAR
CH-VS
CH-VS
Art. 13 Legge sul tariffario delle spese e ripetibili dinanzi alle autorità giudiziarie o amministrative (LTar) - Criteri discrezionali
Costi - Tasse - Disposizioni Generali
Art. 13 GTar · Criteri discrezionali
1. La tassa giudiziaria è determinata in base al valore della controversia, all'entità e alla difficoltà del caso, al tipo di condotta processuale delle parti e alla loro situazione finanziaria. Se il valore della controversia non può essere espresso in cifre, la tassa è stabilita in base agli altri elementi di valutazione.
2. Essa varia tra un minimo e un massimo, determinati secondo il principio della copertura dei costi e dell'equivalenza.
3. Se particolari circostanze lo giustificano, l'autorità può raddoppiare questi limiti o quintuplicarli nel campo penale e nel settore pubblico.
Decisioni giudiziarie che applicano questa disposizione (243)
TCVS C1 16 238 · vs (Art. 13 al. 1 LTar)
Insurer Reimbursement Claim in Plane Crash Case Rejected Despite Overcoming Prescription Period
Used to determine the judicial fees for the appeal procedure.
F1 24 124 · vs (art. 13 al. 1 LTar)
Taxpayer Appeal Regarding 2018 Assessment: Undisclosed Distributions, Loan Disallowance, and Share Valuation
Cited in the dispositive for setting the final amount of the reduced court costs.
A3 24 20 · vs (art. 3, 13 al. 1 et 2 et 22 let. f LTar)
Construction Company Fined for Unauthorised and Non-Compliant Retaining Walls
Cited in the reasoning for determining the amount of the procedural costs, but not explicitly cited in the final orders.
F1 24 123 · vs (art. 13 al. 1 et 25 LTar)
Taxpayers Appeal Taxation of Lebanese Bank Assets Despite Economic Crisis
Cited as a basis for ordering costs against the unsuccessful appellants in connection with the decision.
F1 24 119 · vs (art. 13 al. 1 LTar)
Tax Assessment of Early Lease Termination Indemnity
Cited in the context of determining the amount of court costs.
F1 24 117 · vs (art. 13 al. 1 LTar)
Taxpayer Deduction for Wealthy Adult Children
Cited in the context of setting and imposing court costs.
C1 25 104 · vs (Art. 13 Abs. 1 und 2 GTar)
Father v. Child Protection Authority on Visitation and Procedural Delays
Cited for setting the fee amount based on the value, complexity, and nature of the case.
P1 23 160 · vs (art. 13 et 22 let. f LTar)
Appellant v. State: Consumption of High-THC Cannabis vs. Minimal Quantity Exception
Used to set the amount of the appeal procedure costs.
P1 24 142 · vs (Art. 13 GTar)
Riot and Assault Conviction Appeals with Counsel Fee Review
Cited for the determination of the court fee based on case complexity and parties' financial situation.
C1 24 23 · vs (Art. 13 Abs. 1 GTar)
Divorce Property Division and Child Support Appeal Recalculation
Cited regarding the criteria for setting the court fee based on the value in dispute, complexity, and parties' conduct.
C1 24 23 · vs (Art. 13 Abs. 2 GTar)
Divorce Property Division and Child Support Appeal Recalculation
Cited regarding the principles for setting the court fee within the defined minimum and maximum limits.
F1 24 108 · vs (art. 13 al. 1 LTar)
Property Owner Challenges Imputed Rental Value Assessment Based on Market Rate Disparity
Cited in the reasoning for the costs order (which is reflected in order 3).
F1 24 107 · vs (art. 13 al. 1 et 25 LTar)
Taxpayer Real Estate Gain Deduction for Divorce Settlement Payment Upheld
Cited in the dispositive order (2) regarding the calculation/setting of the costs.
A1 24 142 · vs (art. 13 al. 1 et 25 LTar)
Chalet Height Violation and Permit Annulment Appeal Dismissed
Cited in connection with setting the quantum of the court costs borne by the appellants.
C1 23 52 · vs (art. 13 al. 1 LTar)
Football Player Termination Without Just Cause Over COVID-19 Hardship
Used to establish that the criteria for setting costs in the first and second instance are identical.