173.8
GTARLTAR
CH-VS
CH-VS
Art. 3 Legge sul tariffario delle spese e ripetibili dinanzi alle autorità giudiziarie o amministrative (LTar) - Costi
Disposizioni speciali applicabili nei casi di diritto pubblico e di diritto della sicurezza sociale
Art. 3 GTar - Costi · Costi
1. Per costi si intendono le spese dell'autorità (par. 2) e le tasse giudiziarie (par. 3).
2. Le spese dell'autorità includono l'onorario dei periti, degli interpreti e dei traduttori, l'indennità per i viaggi e la presenza, nonché le altre spese necessarie nel procedimento in corso.
3. La tassa giudiziaria (di seguito: tassa) è un contributo come corrispettivo per l'intervento dell'autorità competente per il caso, che copre anche globalmente le spese dell'ufficio e altre spese simili.
Decisioni giudiziarie che applicano questa disposizione (167)
A1 25 79 · vs (art. 3 al. 3, 13 et 25 LTar)
Contractor Bid Increase Justifies Public Contract Revocation
Provisions applied in conjunction with Art. 89 al. 1 LPJA to fix the amount of the court costs.
F1 24 124 · vs (art. 3 al. 3 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.
A1 25 17 · vs (art. 3 al. 3, 13 et 25 LTar)
Building Permit Denial Upheld Despite Preliminary Favorable Opinion
Cited along with Art. 89 al. 1 LPJA regarding the amount and basis for setting the costs.
F1 24 119 · vs (art. 3 al. 3 LTar)
Tax Assessment of Early Lease Termination Indemnity
Cited in the context of determining the amount of court costs.
F1 24 117 · vs (art. 3 al. 3 LTar)
Taxpayer Deduction for Wealthy Adult Children
Cited in the context of setting and imposing court costs.
A1 24 135 · vs (Art. 3 al. 3, 11, 13 al. 1 et 25 LTar)
Revocation of Residency for Long-Term Social Assistance Recipient Upheld
Cited as the legal basis for setting and imposing the court costs.
F1 24 108 · vs (art. 3 al. 3 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. 3 al. 3 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 25 8 · vs (Art. 3 Abs. 1 GTar)
Hospital Authority v. State Council (Administrative Appeal Dismissed as Settled)
Cited to explain the composition of the costs (outlays of the deciding authority and court fee).
A1 25 8 · vs (Art. 3 Abs. 3 GTar)
Hospital Authority v. State Council (Administrative Appeal Dismissed as Settled)
Cited to confirm that the court fee should globally cover the costs of the registry.
F1 24 65 · vs (art. 3 al. 3, 11, 13 al. 1 et 25 LTar)
Taxpayer Appeal on Real Estate Gains Tax Deferral for Insufficient Principal Residence Intent
Cited for the basis and amount of the court fees imposed on the appellant.
A1 23 177 · vs (art. 3 al. 1 LTar)
Employee Termination Appeal Withdrawn Following Settlement: Costs Awarded to Withdrawing Party
Cited to define that court costs (frais) include the authority's disbursements and the court fee.
A1 23 177 · vs (art. 3, 13 al. 1 et 25 al. 1 LTar)
Employee Termination Appeal Withdrawn Following Settlement: Costs Awarded to Withdrawing Party
Cited for setting the court fee (émolument de justice) at 1500 fr. and charging it to the appellant.
A1 24 258 · vs (art. 3 al. 3 LTar)
Appeal Timeliness Regarding Residency Permit Renewal Denial
Cited in conjunction with cost provisions for the calculation of the judicial fee.