944.0
KIGLIC
CH
CH
Art. 4 Bundesgesetz vom 5. Oktober 1990 über die Information der Konsumentinnen und Konsumenten (KIG) - Verordnungen des Bundesrates
KIG
Art. 4 KIG · Verordnungen des Bundesrates
Der Bundesrat kann nach Anhören der betroffenen Organisationen der Wirtschaft und der Konsumenten die Deklaration durch Verordnung regeln, wenn: a. innert angemessener Frist keine Vereinbarung zustande gekommen ist oder b. eine Vereinbarung unzureichend erfüllt wird.
Gerichtsentscheide zu dieser Bestimmung (60)
ZR.2004.0001 · vd (Art. 4 LIC)
Municipality Infrastructure Contributions Voided in Contractual Dispute
Cited in the reasoning section regarding the commune's power to collect special taxes against specific benefits, which relates to the nature of the contribution being challenged.
FI.2009.0031 · vd (art. 4 LIC)
Property Owners v. Municipality: Drainage Tax Based on Cadastral Area
Cited to support the conclusion that no tax can be levied in the absence of a communal service or benefit (in relation to non-connectable parcels).
FI.2009.0031 · vd (art. 4 al. 1 LIC)
Property Owners v. Municipality: Drainage Tax Based on Cadastral Area
This article regarding special taxes being levied in return for determined benefits or expenses was cited to argue against taxing parcels that received no communal service.
FI.2007.0078 · vd (art. 4 al. a LIC)
Commercial Entity v. Municipality Regarding Flat-Rate Waste Tax and Polluter-Pays Principle
Cited within the reasoning as a general legal principle that the municipal regulation violated, specifically the principle of equivalence in taxation.
FI.2006.0051 · vd (art. 4 al. 2 LIC)
Taxpayer Challenge to Sewage and Purification Taxes Based on Cost-Coverage Principle
Although cited in the reasoning section regarding the requirement for special taxes to be approved by the State Council, it is not explicitly cited in the dispositive orders.
FI.2005.0024 · vd (Art. 4 de la loi du 5 décembre 1956 sur les impôts communaux (LIC ; RSV 650.11))
Municipality Upheld in Charging Supplementary Fees for Excessive Plan Revisions
This provision, concerning municipal taxes, was cited in the reasoning section that established the legal basis for the fee, although the substantive ruling relies more directly on the specific regulation cited below.
FI.2006.0049 · vd (Art. 4 al. 4 LIC)
Wastewater Fee Structure Upheld Against Appeal
This provision, establishing principles for special taxes, was used extensively in the reasoning to assess the legality of the tax structure.
FI.2001.0048 · vd (Art. 4 LIC)
Appeal Regarding Non-Firefighter Exemption Tax for Student Status
This article, concerning special taxes, is cited in the reasoning (point 1c) to classify the fire service exemption tax, which supports the legality of the tax upheld in the final orders.
AF.2003.0004 · vd (art. 4 LIC)
Property Owners v. Canton on Oche des Arts Development Plan and Infrastructure Financing
Cited in the reasoning section (point 8) as the legal basis for municipal taxes/duties, but not explicitly cited in the final orders.
FI.2006.0004 · vd (Art. 4 al. 4 LIC)
Property Owners Challenge Municipal Waste Collection Fee Structure
Although cited throughout the reasoning, it does not appear explicitly in the final orders (I to IV).
FI.1999.0060 · vd (Art. 4 de la loi du 5 décembre 1956 sur les impôts communaux (LIC))
Property Owners v. Sewage Disposal Tax Revision
Cited as the general legal basis allowing communes to collect special taxes in exchange for specific services.
FI.1999.0050 · vd (Art. 4 de la loi du 5 décembre 1956 sur les impôts communaux (LIC))
Property Owner Challenges Sewage Tax Based on Oversized Water Meter
Cited in the reasoning section to establish the legal basis for municipalities to levy special taxes against the provision of services.
FI.1999.0054 · vd (Art. 4 de la loi du 5 décembre 1956 sur les impôts communaux (LIC))
Sewage Charge Assessment Upheld Based on Meter Nominal Flow Rate
Cited as the general legal basis allowing communes to collect special taxes for determined services or expenditures.
FI.1999.0064 · vd (art. 4 LIC)
Sewage Tax Calculation Based on 1998 Intake Upheld Over Challenge for 1999 Discharge Readings
Cited in the reasoning (point 3) as the general authorization for communes to levy special taxes.
FI.1999.0064 · vd (art. 4 al. 2 LIC)
Sewage Tax Calculation Based on 1998 Intake Upheld Over Challenge for 1999 Discharge Readings
Cited in the reasoning (point 3) regarding the requirement for communal tax regulations to be approved by the State Council, but not explicitly in the final orders.