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Art. 26 Handänderungssteuergesetz (HStG) - Verfahren
Rechtspflege
Art. 26 Handänderungssteuergesetz (HStG) · Verfahren
1. Das Verfahren richtet sich nach den Bestimmungen des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege (VRPG), soweit dieses Gesetz nichts Abweichendes bestimmt.
2. Die Steuerpflichtigen können sich vor den kantonalen Instanzen durch im Notariatsregister des Kantons Bern eingetragene Notarinnen und Notare vertreten lassen.
Gerichtsentscheide zu dieser Bestimmung (6)
100 2020 377 · be (Art. 26 Abs. 1 HStG)
Railway Operator's Property Acquisition Tax Exemption Denied Due to Commercial Leasing
Cited in conjunction with procedural rules for imposing costs on the appellant after dismissing the appeal.
100 2025 134 · be (Art. 26 Abs. 1 HStG i.V.m. Art. 108 Abs. 1 VRPG)
Property Transfer Tax Exemption Denial Based on Servitude Restriction
Cited in the dispositive for imposing the costs of the proceedings on the appellants.
100 2023 229 · be (Art. 26 Abs. 1 HStG)
Real Estate Transfer Tax Deferral Revoked Due to Company Domicile Registration
Cited in the dispositive, in conjunction with procedural rules, as the legal basis for imposing costs on the appellants regarding the specific matter of succession tax.
2023 DIJ 999 · be (Art. 26 Abs. 1 HStG)
Tax Exemption Denial Upheld Due to LLC Domicile on Residential Property
Cited in conjunction with procedural rules for imposing costs.
2019 JGK 6597 · be (Art. 26 Abs. 1 HStG)
Property Transfer Tax Deferral Extension Granted Due to Unforeseen Construction Delays
Cited in the reasoning to establish the DIJ's jurisdiction to review decisions concerning the transfer tax.
2021 DIJ 1291 · be (Art. 26, al. 1 LIMu)
Tax Exemption Denied for Property with Mixed Residential and Business Use
It determines that the administrative procedure law (LPJA) governs the appeal procedure, which is relevant as the appeal was rejected.