741.01 SVGLCRLCSTR

CH

Art. 105 Strassenverkehrsgesetz (SVG)

SVG; VI. Titel: Ausführungs- und Schlussbestimmungen; Steuern und Gebühren

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Art. 105 SVG

Das Recht der Kantone zur Besteuerung der Fahrzeuge und zur Erhebung von Gebühren bleibt gewahrt. Kantonale Durchgangsgebühren sind jedoch nicht zulässig.

Fahrzeuge, deren Standort in einen anderen Kanton verlegt wird, können im neuen Standortkanton von dem Tag an besteuert werden, an dem sie mit dem Fahrzeugausweis und den Kontrollschildern des neuen Standortkantons versehen werden oder hätten versehen werden müssen. Der alte Standortkanton muss Steuern, die für weitere Zeit erhoben wurden, zurückerstatten.

...

Die Kantone können die Motorfahrzeuge des Bundes für ihre ausserdienstliche Verwendung besteuern. Fahrräder des Bundes sind steuer- und gebührenfrei.

Die Erhebung von Eingangsgebühren auf ausländischen Motorfahrzeugen ist dem Bund vorbehalten. Über die Einführung solcher Gebühren entscheidet der Bundesrat.

Der Bundesrat bestimmt nach Anhören der Kantone die Voraussetzungen für die Besteuerung ausländischer Motorfahrzeuge, die längere Zeit in der Schweiz bleiben. Zuständig zur Steuererhebung ist der Kanton, in dem sich ein solches Fahrzeug vorwiegend befindet.

← Art. 104c und 104d SVG Strassenverkehrsgesetz (SVG) Art. 106 SVG →

Gerichtsentscheide zu dieser Bestimmung (19)

VB.2001.00390 · zh (Art. 105 SVG)

Swiss Post v. Zurich on Traffic Charge Exemption

Cited as a legal basis concerning motor vehicle taxation.

VB.2001.00390 · zh (Art. 105 SVG)

National Postal Service Traffic Fee Exemption Appeal

Cited in connection with the federal law regarding road traffic, influencing the scope of tax exemption.

A/3627/2022 · ge (art. 105 al. 1 et 2 SVG)

Municipal Employee Dismissal Appeal: Restitution of Suspensive Effect Denied

This article is cited in the reasoning to explain the potential compensation available if the termination is contrary to law, which is part of the context for assessing the irreparable harm.

2020.02.19.vv.2 · bl (Art. 105 Abs. 2 SVG)

Vehicle Registration Revoked for Primary Parking Location and Obstructive Practices

Determines the start date for the new location canton's tax collection responsibility.

SB170321 · zh (Art. 105 Abs. 1 SVG)

Negligent and Intentional Traffic Violation Appeal Fails, Simple Violation Upheld

States that fines are to be paid.

VB.2017.00645 · zh (Art. 105 SVG)

Applicant Fails to Prove Right to Driver's License Despite Repeated Foreign License Use

Cited as the legal basis for the court's review, which is limited to legal control.

CR.2016.0033 · vd (art. 105 al. 1 LCR)

Vehicle Tax Liability and Administrative Fee for Failure to Re-register

This article grants cantons the power to impose taxes on vehicles, which forms the underlying basis for the tax obligation.

ML.2016.163 · vd (Art. 105 LCR)

Cantonal Authority v. Company: Debt Enforcement Amount Discrepancy and Insufficient Title Specification

Cited in the header, this provision relates to the cantonal authority to collect taxes and fees on motor vehicles, relevant to the administrative decision challenged.

ML.2013.114 · vd (Art. 105 LCR)

Appeal Regarding Definitive Lifting of Opposition to Payment Order for Vehicle Fees

Cited in the initial header, this article on cantonal competence for vehicle taxes provides the underlying legal framework for the debt being pursued.

FI.2007.0134 · vd (art. 105 al. 1 LCR)

Vehicle Owner Address Change Non-Notification and Fee Validity Appeal

Mentioned in the reasoning regarding the cantonal requirement to collect taxes or duties, which is the underlying issue leading to the license withdrawal.

FI.2007.0071 · vd (art. 105 al. 1er LCR)

Applicant Challenges Fee for Conditional Driving Permit Based on Epilepsy Disclosure

Cited to establish the cantonal competence to impose fees related to vehicle registration, justifying the existence of the contested fee.

FI.2004.0084 · vd (Art. 105 al. 1 LCR)

Foundation Vehicle Registration Withdrawal Appeal

This provision regarding cantonal power to claim taxes was cited in the reasoning but not explicitly in the final orders (I, II).

FI.2004.0084 · vd (art. 105 al. 1 LCR)

Foundation Vehicle Registration Withdrawal Appeal

The basis for cantonal tax collection was cited in consideration 1.

FI.2004.0121 · vd (art. 105 al. 1 LCR)

Vehicle Authority Fee Challenge Upheld After Failed Inspection and Late Cancellation

Cited in the reasoning leading up to the final decision to establish cantonal competence for vehicle taxation.

FI.2004.0014 · vd (art. 105 al. 1 LCR)

Administrative Fee Following Traffic Offense and Penal Fine

This article, concerning the canton's competence to impose taxes related to vehicle registration, provides the legal basis for the administrative fee contested by the appellant.