748.0
LFGLALNA
CH
CH
Art. 87 Bundesgesetz vom 21. Dezember 1948 über die Luftfahrt (LFG)
LFG; Zweiter Teil: Rechtsbeziehungen aus dem Betrieb der Luftfahrt; Vierter Titel: Die Sicherungsbeschlagnahme von Luftfahrzeugen; VIII. Schutz des gewerblichen Eigentums
Art. 87 LFG
Die Bestimmungen der zwischenstaatlichen Vereinbarungen über den Schutz des gewerblichen Eigentums bleiben vorbehalten.
Gerichtsentscheide zu dieser Bestimmung (297)
A/3824/2020 · ge (art. 87 al. 2 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Appeal Declared Moot Following Revocation of Contested Decision
Used to award procedural costs of CHF 1'000.- to the appellant.
A/4115/2010 · ge (art. 87 al. 4 de la loi sur la procédure administrative du 12 septembre 1985 - LPA - E 5 10)
University Hospital Dismissal Indemnity Reduction
This provision governs the possibility and procedure for lodging an opposition against the final administrative decision.
A/2043/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Taxpayers v. Withholding Tax Assessment: Family Status Change Timing
Applied to determine the grounds for imposing costs on the unsuccessful appellants.
A/4042/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA))
Taxpayer Legal Fees for Construction Defects Not Deductible as Maintenance
Cited in the dispositive as a basis for ordering the appellant to pay the administrative fee.
A/1072/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA))
Foundation Tax Exemption Revocation Upheld Due to Misrepresentation of Football Club Support
Cited in the reasoning as a basis for imposing costs, but not explicitly in the dispositive orders (only the resulting cost imposition is in order 3).
A/1585/2022 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Taxpayer Challenge to Reassessments, Shareholder Status, Alimony Deductions, and Evasion Fines
Cited in the grounds for the decision to impose court costs on the appellant.
A/3500/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Taxation of Foreign Rental Income and Business Activity Classification
Cited as the basis for ordering the appellant to pay the court fee (emolument).
A/4302/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Taxpayer Appeal Against Tax Evasion Penalties for Undeclared Life Insurance Policies
Cited in the dispositive section regarding the imposition of the judicial fee (émolument).
A/1951/2025 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 - LPA - E 5 10)
Police Order Restriction Upheld for Undocumented Foreign National with Criminal Record
Cited in the dispositive to rule that no judicial fees (émoluments) shall be charged due to the nature of the dispute.
A/1610/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Taxpayers v. State: Interest Deduction on Contested Tax Assessments
Cited in order 3 as a basis for ordering the appellants to pay the court fee (émolument).
A/2209/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Taxpayer Appeal on Classification of Real Estate Sale Profit
Cited as a basis for the dispensation of costs and the award of procedural compensation.
A/2211/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA))
Taxpayers v. Tax Authority: Classification of Inherited Rental Property Sale Proceeds
Cited in the dispositive as a basis for waiving fees for the winning party.
A/2615/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10))
Taxpayer Denied Carry-Forward of Foreign Energy-Saving Expenses
Cited as a basis for imposing court fees on the unsuccessful party.
A/3067/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA))
Tax Assessment Upheld: Concealed Profit Distribution Based on Below-Market Shareholder Rent
Cited in the dispositive order (No. 3) regarding the imposition of costs (émolument).
A/3640/2024 · ge (art. 87 al. 1 de la loi sur la procédure administrative du 12 septembre 1985 (LPA))
Tax Assessment Appeal: Excessive Manager Salary Reclassified as Profit Distribution
Provision cited in the final order for the basis of imposing administrative fees (émolument).