101
BVCstCost
CH
CH
Art. 46 Bundesverfassung der Schweizerischen Eidgenossenschaft (BV) - Umsetzung des Bundesrechts
BV; 3. Titel: Bund, Kantone und Gemeinden; 1. Kapitel: Verhältnis von Bund und Kantonen
Art. 46 BV · Umsetzung des Bundesrechts
Die Kantone setzen das Bundesrecht nach Massgabe von Verfassung und Gesetz um.
Bund und Kantone können miteinander vereinbaren, dass die Kantone bei der Umsetzung von Bundesrecht bestimmte Ziele erreichen und zu diesem Zweck Programme ausführen, die der Bund finanziell unterstützt.
Der Bund belässt den Kantonen möglichst grosse Gestaltungsfreiheit und trägt den kantonalen Besonderheiten Rechnung.
Gerichtsentscheide zu dieser Bestimmung (29)
VVGE.1989.90.Nr.45 · ow (Art. 46 Abs. 2 BV)
Taxpayer Challenges Minimum Property Tax, Constitutional but Calculation Method Invalid
Used to limit the minimum tax on real estate in intercantonal relations to 2 per mille of the property value, as higher rates would violate the prohibition of double taxation.
VVGE.1993.94.Nr.12 · ow (Art. 46 Abs. 2 BV)
Tax Residency and Objective Indicators of Change
The court invoked this article to establish that a taxpayer is not obligated to exhaust cantonal remedies when challenging the tax jurisdiction of a canton, particularly in cases involving potential double taxation.
BGE 125 I 54 (Art. 46 Abs. 2 BV)
Tax domicile of unmarried employee: workplace prevails over weekend leisure residence absent family ties, analysis under the intercantonal double taxation prohibition.
Main ground for determining the tax domicile and deciding the intercantonal double taxation dispute.
BGE 120 IA 361 (Art. 46 Abs. 2 BV)
Intercantonal Allocation of AHV Special Contribution on Sale of Out-of-Canton Business Real Property
The court held that the partial non-deduction of the AHV-Sonderbeitrag constituted an inadmissible intercantonal double taxation under this constitutional provision, justifying the annulment of the contested assessments and the order to the canton of Basel-Stadt to allow the full deduction.
BGE 96 I 560 (Art. 46 Abs. 2 BV)
Cantonal minimum tax on gross receipts of legal entities: permissibility as proxy for economic capacity, unconstitutionality of progressive retail rate, and intercantonal double taxation through turnover allocation.
Ground for correction: the tax must be calculated on only 80% of turnover to avoid intercantonal double taxation.
BGE 90 I 77 (Art. 46 Abs. 2 BV)
Canton tax on overnight stays in vacation homes as replacement for income and movable wealth tax violates intercantonal double taxation ban under Art. 46(2) BV when applied to owner and non-resident guests.
Basis for annulment of the classification order due to violation of the ban on intercantonal double taxation.
GE.2019.0174 · vd (art. 46 al. 3 Cst.)
Departmental Placement Decision Upheld Over Parental Preference Due to Child's Severe Behavioral Needs
Cited to confirm cantonal decision-making freedom within constitutional limits.
A-3156/2017 (Art. 46 al. 2 Cst.)
Surface Right Company v. Tax Authority: Underground Parking Rent Not a Taxable Subsidy
Cited in relation to service mandates and programme agreements.
B.2017.249 · sg (Art. 46 Abs. 3 BV)
Special Needs Placement Upheld Over Parental Preference
Cited in the reasoning (2.1) supporting the cantons' considerable margin of discretion regarding special education.
100 2017 134 · be (Art. 46 Abs. 3 BV)
Student Access to External School Denied Despite Disability and Mobility Concerns
Cited in reasoning regarding cantonal margin of appreciation.
WNO.2012.2 · ag (Art. 46 Abs. 1 BV)
Federal Law Preempts Cantonal Water Protection Regulations
Principle that implementation of federal law is incumbent upon the cantons as stipulated by the constitution and statute.
2011.09.23.1 · bl (Art. 46 Abs. 1 BV)
Deputy's Authority to Seek Pre-Trial Detention Limited to Prosecutors
Establishes the supremacy of federal law over cantonal law.
A/740/2008 · ge (Art. 3, art. 5, art. 46 al. 1 let. c Cst.)
Insured vs. Cantonal Disability Insurance Office: Coverage for Auxiliary Aid Prescription Costs
Not cited in the dispositive.
V 05 96 · lu (§§ 46 Abs. 1 VRG und 65 PG; Art. 29 Abs. 2 BV)
Employment Termination During Probation Over Summary Dismissal and Procedural Violation
Cited in relation to the finding that the right to be heard (rechtliches Gehör) was violated regarding the final dismissal meeting.
FI.2000.0016 · vd (art. 46 al. 2 aCst. et 127 al. 3 1ère phrase Cst.)
Tax Authority v. Taxpayer Regarding Capital Gains Tax on Share Transfer
Cited in the reasoning concerning the intercantonal double taxation argument raised by the appellant.