944.05
CH
CH
Art. 4a Verordnung vom 1. April 1992 über Finanzhilfen an Konsumentenorganisationen (Konsumentenorganisationen) - Kürzung der Finanzhilfen an Konsumentenorganisationen nach Artikel 1 Absatz 1
Konsumentenorganisationen
Art. 4a Konsumentenorganisationen · Kürzung der Finanzhilfen an Konsumentenorganisationen nach Artikel 1 Absatz 1
Beträgt bei Konsumentenorganisationen nach Artikel 1 Absatz 1 das Eigenkapital einschliesslich freier und gebundener Reserven gemäss Jahresrechnung des Vorjahres insgesamt mehr als 50 Prozent des Jahresaufwands des Vorjahres, so wird die Finanzhilfe um den Betrag gekürzt, um den die Höchstgrenze von 50 Prozent des Jahresaufwands überschritten wird.
Ist die Überschreitung des Höchstbetrags nach Absatz 1 auf einmalige Effekte zurückzuführen, so kann in begründeten Fällen auf eine Kürzung der Finanzhilfe verzichtet werden.
Gerichtsentscheide zu dieser Bestimmung (11)
FI.2005.0013 · vd (Art. 4a LIC)
Appeal on Communal Taxes Based on Fire Insurance Value
Mentioned in the reasoning as the article that allowed the old practice of basing taxes on fire insurance value, but its application is overridden by federal law (LEaux/LPE) concerning the sewage tax.
FI.1998.0059 · vd (art. 4a LIC)
Property Owner Challenges Municipal Water Tax Based on Fire Insurance Value
The decision is admitted because the communal tax calculation based solely on the fire insurance value (ECA) is contrary to federal law as interpreted by the Federal Supreme Court, which applies to annual taxes referenced under this provision.
FI.1993.0058 · vd (Art. 4a LIC)
Taxpayers Challenge Municipal Sewage Fees and Fire Defense Tax Based on Fire Insurance Value
Cited when discussing the legislative allowance for using fire insurance value for annual taxes.
FI.1993.0058 · vd (Art. 4a al. 2 LIC)
Taxpayers Challenge Municipal Sewage Fees and Fire Defense Tax Based on Fire Insurance Value
Cited as the law, effective since July 1, 1992, governing when connection tax conditions are assessed.
FI.1995.0043 · vd (art. 4a LIC)
Sewage Tax Valuation Based on Unchallenged Fire Insurance Assessment
Cited in the reasoning (II.1.b) to support the binding nature of the ECA valuation on the municipal authority regarding the sewage introduction tax, which underpins the final rejection of the appeal.
FI.1995.0130 · vd (art. 4a LIC)
Property Owner Challenges Municipal Sewer and Waste Removal Taxes Based on Fire Insurance Value
The adoption of this article confirming the use of the fire insurance value for contributions was cited in support of upholding the sewage tax calculation.
FI.1995.0130 · vd (art. 4a LIC)
Property Owner Challenges Municipal Sewer and Waste Removal Taxes Based on Fire Insurance Value
This article, establishing the use of the fire insurance value (valeur ECA) for contribution purposes, was used to confirm the admissibility of the sewage tax calculation criterion.
FI.1995.0048 · vd (Art. 4a, al. 3 LIC)
Property Owner Challenges Supplementary Taxes Based on General Revaluation
Cited in the reasoning section (paragraph 3) as the general rule which must be adhered to regarding supplementary taxes following transformations.
FI.1995.0048 · vd (art. 4a al. 3 LIC)
Property Owner Challenges Supplementary Taxes Based on General Revaluation
Cited in the reasoning section (paragraph 3) as the general rule which must be adhered to regarding supplementary taxes following transformations.
FI.1995.0048 · vd (art. 4a, al. 3 LIC)
Property Owner Challenges Supplementary Taxes Based on General Revaluation
Cited in the reasoning section (paragraph 3) as the general rule which must be adhered to regarding supplementary taxes following transformations.
FI.1995.0048 · vd (art. 4a, al. 3 LIC)
Property Owner Challenges Supplementary Taxes Based on General Revaluation
This provision justifies the principle that supplementary tax can only be levied based on value increase due to construction work, which is the core reasoning for admitting the appeal.