131.212
KV
CH
CH
Art. 104 Verfassung des Kantons Bern, (KV)
KV; 6 Finanzordnung; Grundsätze der Besteuerung
Art. 104 KV
Bei der Ausgestaltung der Steuern sind die Grundsätze der Allgemeinheit, der Rechtsgleichheit und der wirtschaftlichen Leistungsfähigkeit zu beachten.
Die Steuern der natürlichen Personen sind so zu bemessen, dass die wirtschaftlich Schwachen geschont werden, der Leistungswille der einzelnen erhalten bleibt und die Selbstvorsorge gefördert wird.
Die Steuern der juristischen Personen sind so zu bemessen, dass die Wettbewerbsfähigkeit gewahrt wird und die Sozialleistungen sowie die Anstrengungen zur Sicherung der Vollbeschäftigung berücksichtigt werden.
Steuerhinterziehung und Steuerbetrug sind wirksam zu ahnden.
Gerichtsentscheide zu dieser Bestimmung (22)
VB.2007.00398 · zh (Art. 104 KV)
Transport Association Budget Approval Standing Challenge
This provision is listed under 'Rechtsnormen' but its application is not explicitly cited in the dispositive orders (which are omitted here, but the summary indicates 'Nichteintreten'). Since it is listed in the norms section and the outcome is a decision on inadmissibility/non-entry, I will check the other cited norms.
VB.2007.00398 · zh (Art. 104 KV)
Transport Association Budget Approval Standing Challenge
This provision is listed under 'Rechtsnormen' but its direct application in the final order is not confirmed based on the summary indicating 'Nichteintreten'.
VWBES.2025.212 · so (Art. 104 Abs. 2 der Kantonsverfassung, KV, BGS 111.1)
DBK Mandate for Special School Overturned Due to Lack of SPD Assessment
Cited in the reasoning section to establish the fundamental right to an appropriate education for every student.
VWBES.2025.88 · so (Art. 104 Abs. 2 KV)
Extension of Special Education Placement Upheld Despite Procedural Challenges
Cited to establish the student's right to an education appropriate to their abilities, providing the basis for the educational measures discussed.
VWBES.2024.379 · so (Art. 104 Abs. 2 KV)
Student Placement Dispute: Special School vs. Specialized Autism School
Cited to state the student's right to an education appropriate to their abilities.
VWBES.2024.128 · so (Art. 104 Abs 2 der Verfassung des Kantons Solothurn (KV, BGS 111.1))
Father v. School Authority on Special Education Placement
This article establishes the fundamental right to an education appropriate to the student's abilities, which is the underlying basis for granting the special educational measure that the court upheld.
VWBES.2024.28 · so (Art. 104 Abs. 2 KV)
DBK Special Education Placement Upheld Against Parental Objection
This constitutional article establishes the right of every student to an education appropriate to their abilities, which underpins the court's decision regarding the necessary educational placement.
VWBES.2023.154 · so (Art. 104 Abs. 2 KV)
Parents Appeal of Special School Placement for Intellectually Disabled Child
This constitutional provision establishing the right to appropriately tailored education was cited as the basis for the overall legal assessment of the administrative measure regarding the student's abilities.
VB.2022.00413 · zh (Art. 104 Abs. II Ziff. bis KV)
Traffic Order Appeal Regarding Left-Turn Bans
The court assessed whether the traffic order violated this article regarding the capacity of the road.
VWBES.2022.83 · so (Art. 104 Abs. 2 KV)
Parents' Appeal Regarding Special Needs Placement Upheld Due to Student's Improved Performance
Cited in the reasoning section showing the basis for the student's right to appropriate education, which supports the final decision to overturn the previous order.
100 2021 273 · be (Art. 104 Abs. 1 KV)
Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay
Cited in the reasoning regarding the principle of taxation according to ability to pay (not cited in dispositive, but cited in reasoning).
U 2014 98 · gr (Art. 104 KV)
Estate Heirs v. Municipality over Notarial Error in Servitude Registration
Governs transitional provisions for constitutional law.
VB.2018.00611 · zh (Art. 104 KV)
Zürich Initiative on Motorized Vehicle Traffic Validity
This provision (likely relating to judicial review or appeal procedure) is cited among the norms applied, forming part of the legal basis for the judgment on the initiative's compatibility.
VD.2017.109 · bs (§ 104 Abs. 1 lit. a KV BS)
Police Officers v. Administrative Decision on Service Vehicle Entitlement
Cited in reasoning concerning the executive's discretion in organizing the fulfillment of state duties, including resource allocation.
VWBES.2018.268 · so (Art. 104 Abs. 3 KV)
Parent Appeal of Homeschooling Qualification Denial
This provision, which makes school attendance mandatory, is cited in the reasoning leading up to the conclusion that the appeal is unfounded.