175.252
GEBVVGROEMTAOTTA
CH-ZH
CH-ZH
Art. 5 : Gebührenverordnung des Verwaltungsgerichts (GebV VGr)
Art. 5
1 Für jede am Verfahren beteiligte Partei wird in der Regel
eine Portopauschale von Fr. 35 in Rechnung gestellt. Mehrere Parteien
mit einer gemeinsamen Zustelladresse gelten als eine Partei.
2 Bei Verfahren mit mehr als einem Schriftenwechsel oder mit ande-
ren fristauslösenden Zustellungen erhöht sich in der Regel die Porto-
pauschale für jede von der Frist betroffene Partei um je Fr. 25.
3 Kosten öffentlicher Bekanntmachungen und amtlicher Zustellun-
gen werden gesondert verrechnet.
Gerichtsentscheide zu dieser Bestimmung (8)
GB.2022.00001 · zh (§ 5 GebV VGr neu)
Appeal of Tax Evasion Fine for Failure to Appear at Hearing
This provision was cited, likely governing procedural aspects before the Administrative Court.
SB.2017.00096 · zh (§ 5 GebV VGr neu)
Taxpayer Denied Home Office Deduction, Procedural Delay Claim, and Minimum Fee Ruling
It is permissible to charge separate court fees for consolidated proceedings, taking into account the reduced processing effort, but it is also permissible to charge the minimum fee for each proceeding if the reduction is negligible.
SB.2017.00027 · zh (§ 5 Abs. I GebV VGr)
Taxpayer Legitimate Expectations vs. Strict Tax Law Application and Minimum Court Fee
This provision is cited in the legal norms section, and the final decision rejects the appeal, implying its application in the context of the dispute, although the specific reasoning isn't in the dispositive orders here, it is listed as a relevant norm.
SB.2012.00146 · zh (§ 5 Abs. I GebV VGr)
Taxpayer Denied Support Deduction for Cohabiting Partner
This provision is cited for the determination of court costs.
SB.2012.00146 · zh (§ 5 Abs. I GebV VGr)
Tax Deduction for Cohabiting Partner Support Upheld Despite Unequal Treatment with Married Couples
This provision likely governs the assessment of costs by the Tax Appeals Court for the cantonal taxes.
SB.2017.00027 · zh (§ 5 Abs. I GebV VGr)
Taxpayer Reliance on Erroneous Guide vs. Legal Calculation Strictness
This provision appears to govern the basis for the decision regarding the dispute, as it is listed under 'Rechtsnormen' and the judgment results in dismissal.
SB.2017.00096 · zh (§ 5 GebV VGr neu)
Tax Appeal: Procedural Delay, Home Office Deduction, and Consolidated Fee Assessment
This provision governing court fees was applied in the final order regarding the assessment of fees for the consolidated proceedings.
VB.2018.00608 · zh (§ 5 GebV VGr neu)
Appeal Regarding Permit Requirement for Substitute Heat Production System Installation
This provision likely relates to the taxation of court fees which were upheld by the court (E. 4.1).