143.1
VRPG
CH-AR
CH-AR
Art. 20 Gesetz über die Verwaltungsrechtspflege (VRPG) - b) Bemessung
1. Abschnitt: Allgemeine Bestimmungen
Art. 20 VRPG · b) Bemessung
1. Innerhalb des Gebührenrahmens sind die Gebühren nach dem Zeit- und Arbeitsaufwand, der Bedeutung des Geschäfts sowie nach dem Interesse und der wirtschaftlichen Leistungsfähigkeit der Gebührenpflichtigen zu bemessen.
Gerichtsentscheide zu dieser Bestimmung (26)
OG O2V 22 24 · ar (Art. 20 VRPG)
Taxpayer Victory on Imputed Rental Income for Property Held for Transfer to Cooperative
Cited as the legal basis for assessing court fees based on workload, significance, and financial capacity of the parties.
OG O4V 21 21 · ar (Art. 53 Abs. 1 i.V.m. Art. 20 VRPG)
Municipality Appeal on Refusal to Dedicate Private Road to Public Use
Cited for the criteria used to determine the amount of the judicial fee within the applicable range.
OG O2V 21 19 · ar (Art. 20 VRPG)
Property Gains Tax on Real Estate Transfer: Mixed Gift Qualification
This procedural rule was cited for the principles applied in setting the amount of the judicial fee.
OG O2V 20 52 · ar (Art. 144 Abs. 5 DBG i.V.m. Art. 20 VRPG)
Taxpayer v. Tax Authority: Timeliness of Tax Objection and Admissibility of Evidence
These provisions determine the basis for setting the amount of court costs, used to set the court fee.
OG O2V 20 39 · ar (Art. 20 VRPG)
Taxpayer Challenge to Disallowed License Fee Deduction Upheld on Insufficient Proof of Arm's Length Nature
Cited in the reasoning (E. 5.1) as the basis for assessing the court fee based on time, effort, significance, and economic capacity.
OG O2V 20 71 · ar (Art. 20 VRPG)
Taxpayer Appeal Regarding Inclusion of Canceled Employment Income
Cited for the criteria used to determine the amount of the administrative court fee within the given range.
OG O2V 20 5 · ar (Art. 20 VRPG)
Tax Evasion Penalty Confirmation Despite Claim of Negligence
Provides the criteria for determining court fees based on workload, significance, and financial capacity.
OG O2V 20 67 · ar (Art. 20 VRPG)
Attempted Tax Evasion Appeal: Conditional Intent vs. Advisor Negligence
Cited in the reasoning section to specify criteria for determining court fees.
OG O2V 20 25 · ar (Art. 20 des Gesetzes über die Verwaltungsrechtspflege (VRPG, bGS 143.1))
Tax Consultant Fine Annulment Due to Violation of Right to Be Heard
Used as the basis for assessing the amount of the court fee.
OG O2V 19 10 · ar (Art. 20 VRPG)
Land Sale Capital Gain Replacement Acquisition Qualification
Used to establish the criteria for determining the amount of the court fee within the specified range.
OG O2V 19 12 · ar (Art. 20 VRPG)
Tax Deduction Refusal for Provision for Replacement of Non-Operational Land Upheld
Cited as the standard for determining the amount of the administrative fee based on effort and significance.
OG O4V 16 26 · ar (Art. 20 Abs. 1 VRPG)
Appeal Dismissed Regarding Protection Zone for Spring Lacking Public Interest Criteria
Used to determine the amount of the decision fee based on the work involved in the complex evidentiary procedure.
OG O2V 19 15 · ar (Art. 20 VRPG)
Tax Revision Denial Due to Lack of Due Diligence in Addressing Double Taxation Risk
Used as the basis for assessing the amount of court fees based on workload and significance.
OG O2V 19 16 · ar (Art. 20 VRPG)
Taxpayer Appeal Regarding Temporal Weighting of Foreign Gifted Real Estate Value
Cited as the basis for assessing the fee amount based on time, effort, and the significance of the case.
OG O4V 19 11 · ar (Art. 53 Abs. 1 i.V.m. Art. 20 VRPG)
Building Permit Denial Upheld for Landscape Protection Zone Windscreen
Cited in reasoning for the criteria used to determine the specific fee amount.