281.32
KOVOAOFRUF
CH
CH
Art. 1 Verordnung vom 13. Juli 1911 über die Geschäftsführung der Konkursämter (KOV)
KOV; A. Protokoll-, Akten- und Rechnungswesen; I. Allgemeine Bestimmungen; 1. Obligatorische Verzeichnisse und Bücher
Art. 1 KOV
Die Konkursämter haben folgende Verzeichnisse und Bücher zu führen: 1. ein Verzeichnis der Konkurse und Rechtshilfegesuche in Konkursen; 2. ein Kassabuch; 3. ein Kontokorrentbuch; 4. ein Bilanzheft.
Gerichtsentscheide zu dieser Bestimmung (28)
A 2024 34 · zg (§ 1 Abs. 1 KoV VG)
Taxation of Pension Capital Upheld Against Sovereign-Denial Challenge
This provision establishes the range for the decision fee (Spruchgebühr) which was set at CHF 2,000.
A 2024 34 · zg (§ 1 Abs. 2 KoV VG)
Taxation of Pension Capital Upheld Against Sovereign-Denial Challenge
This provision defines the criteria used to determine the amount of the decision fee.
F 2024 35 · zg (§ 1 Abs. 1 der Verordnung über die Kosten im Verfahren vor dem Verwaltungsgericht (KoV))
KESB Representative Curatorship Upheld Against Incapacitated Individual's Objection
Cited in the reasoning section (E. 6.1) in conjunction with § 22a Abs. 2 VRG to determine the basis for setting the court fee.
F 2024 35 · zg (§ 1 Abs. 2 KoV)
KESB Representative Curatorship Upheld Against Incapacitated Individual's Objection
Cited in the reasoning section (E. 6.1) regarding the criteria for setting the court fee based on the workload and importance of the case.
A 2023 1 · zg (§ 1 Abs. 1 der Verordnung über die Kosten im Verfahren vor dem Verwaltungsgericht [KoV VG; BGS 162.12])
Taxpayer v. Tax Authority: Transfer Pricing and Periodicity of Taxation
Cited in the reasoning regarding the basis for the court fee amount, but not in the dispositive orders.
A 2024 16 · zg (§ 1 Abs. 1 der Verordnung über die Kosten im Verfahren vor dem Verwaltungsgericht (KoV VG))
Taxpayer Appeal Against Estimated Tax Assessment Dismissed
Cited to determine the range for the court fee imposed on the appellant.
A 2024 16 · zg (§ 1 Abs. 2 KoV VG)
Taxpayer Appeal Against Estimated Tax Assessment Dismissed
Cited in the reasoning for setting the final amount of the court fee based on workload, importance, difficulty, and value in dispute.
F 2024 3 · zg (§ 1 Abs. 1 der Verordnung über die Kosten im Verfahren vor dem Verwaltungsgericht [KoV])
In re Guardianship of [Appellant Name] (Health Representation Only)
Cited in the reasoning for determining court fees.
F 2024 3 · zg (§ 1 Abs. 2 KoV)
In re Guardianship of [Appellant Name] (Health Representation Only)
Cited in the reasoning for the discretionary decision to waive court fees.
A 2024 3 · zg (§ 1 Abs. 1 KoV VG)
Company v. Tax Authority: Tax Assessment Challenge Based on Sovereign Citizen Arguments
Cited to determine the range for the judicial fee amount.
A 2024 3 · zg (§ 1 Abs. 2 KoV VG)
Company v. Tax Authority: Tax Assessment Challenge Based on Sovereign Citizen Arguments
Cited as the basis for determining the final judicial fee based on workload, importance, difficulty, and value in dispute.
F 2023 37 · zg (§ 1 Abs. 1 der Verordnung über die Kosten im Verfahren vor dem Verwaltungsgericht [KoV])
Guardianship for Cryptocurrency Scam Victim Upheld
Cited in the reasoning to establish the basis for the court fee amount in the context of the cost decision.
F 2023 37 · zg (§ 1 Abs. 2 KoV)
Guardianship for Cryptocurrency Scam Victim Upheld
Cited in the reasoning to justify the discretionary waiver of the court fee in the context of the cost decision.
S 2022 123 · zg (§ 1 Abs. 2 der Verordnung über die Kosten im Verfahren vor dem Verwaltungsgericht (KoV VG; BGS 162.12))
Social Security Payment Misapplication and Enforcement Dispute
This provision was used to determine the amount of the court fee levied against the losing party.
A 2022 18 · zg (§ 1 Abs. 1 der Verordnung über die Kosten im Verfahren vor dem Verwaltungsgericht [KoV VG; BGS 162.12])
Tax Assessment and Fee Challenge Dismissed
Cited to establish the range for the court fee amount imposed in order no. 2.