632.1 GSTGLICO

CH-FR

Art. 42 Loi sur les impôts communaux (LICo) - Voies de droit

Dispositions communes

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Art. 42 LICo · Voies de droit

1. Sous réserve de l'alinéa 1bis, le contribuable peut, dans les trente jours dès la notification de la taxation ou du bordereau, interjeter une réclamation auprès de l'autorité communale.

1bis. En cas de perception des impôts communaux par le Service cantonal des contributions, les voies de droit sont celles qui s'appliquent aux impôts cantonaux correspondants.

2. La décision sur réclamation est sujette à recours au Tribunal cantonal.

3. La procédure est régie par l'application analogique des dispositions de la loi sur les impôts cantonaux relatives aux voies de droit et, pour le surplus, par le code de procédure et de juridiction administrative.

4. Les décisions concernant les droits d'enregistrement sont attaquables conformément à la loi sur les droits d'enregistrement.

← Art. 41 LICo Loi sur les impôts communaux (LICo) - Autonomie fiscale Art. 43 LICo →

Décisions judiciaires appliquant cette disposition (11)

604 2023 51 · fr (art. 42 al. 3 de la loi fribourgeoise du 10 mai 1963 sur les impôts communaux (LICo; RSF 632.1))

Property Owner's Challenge to Tax Liens Due to Denial of Access to Assessment File

Cited in the reasoning section for the appeal procedure, though its application is implied in the admissibility check (Art. 1.1).

604 2021 108 · fr (art. 42 al. 1 et 2 de la loi fribourgeoise du 10 mai 1963 sur les impôts communaux (LICo))

Property Tax Reassessment Finality Appeal

Cited in the reasoning regarding the admissibility of the initial claim, which forms the basis for the appeal being heard.

604 2021 108 · fr (art. 42 al. 3 LICo)

Property Tax Reassessment Finality Appeal

Cited in the reasoning to establish the law governing the procedure for appeal to the Cantonal Tribunal.

604 2021 85 · fr (Art. 42 Abs. 3 des kantonalen Gesetzes vom 10. Mai 1963 über die Gemeindesteuern [GStG; SGF 632.1] in Verbindung mit Art. 182 des kantonalen Gesetzes vom 6. Juni 2000 über die direkten Kantonssteuern [DStG; SGF 631.1] und Art. 127 ff. VRG)

Tax Court Recusal Denied for Untimely Motion and Lack of Grounds Against Entire Panel

Cited as the basis for the procedure being subject to costs.

607 2017 43 · fr (art. 42 al. 1 et 2 de la loi fribourgeoise du 10 mai 1963 sur les impôts communaux (LICo; RSF 632.1))

Railway Infrastructure Company v. Municipality: Property Tax Exemption for Concession-Related Property

Cited to confirm that the disputed invoice was subject to a formal administrative complaint.

607 2017 43 · fr (art. 42 al. 3 LICo)

Railway Infrastructure Company v. Municipality: Property Tax Exemption for Concession-Related Property

Cited to establish that the decision on the complaint was subject to direct appeal to the Cantonal Tribunal, with the procedure governed by LICD and CPJA.

604 2014 91 · fr (Art. 42 al. 1 et 2 LICo)

National Social Insurance Institution v. Municipality Property Tax Exemption

Cited to confirm the admissibility of the initial claims against the communal tax decisions.

604 2014 91 · fr (Art. 42 al. 3 LICo)

National Social Insurance Institution v. Municipality Property Tax Exemption

Cited to establish that the procedure is governed by the provisions of the LICD concerning legal remedies, supporting the admissibility of the appeal.

607 2011 30 · fr (art. 42 al. 3 de la loi du 10 mai 1963 sur les impôts communaux (LICo; RSF 632.1))

Taxpayer v. Municipality: Default Interest Cancellation Due to Failure to Prove Notice of Provisional Tax Payments

Cited to confirm that the appeal was filed within the correct time limits (though not strictly applied in the final order itself, it confirmed admissibility context).

604 2010 3 · fr (Art. 42 Abs. 2 GStG)

Business Operator v. Municipality Regarding Automatic Machine Tax Assessment

This article governs the appealability of decisions on special municipal taxes to the Cantonal Court, which was part of the initial procedural assessment.

604 2010 3 · fr (Art. 42 Abs. 3 GStG)

Business Operator v. Municipality Regarding Automatic Machine Tax Assessment

This provision was referenced during the discussion regarding the applicability of procedural rules (DStG and VRG) to the appeal process, even though the procedure was ultimately governed by VRG through legitimate trust in the municipal regulation.