842.1.1
KVGGLALAMAL
CH-FR
CH-FR
Art. 14 Loi d'application de la loi fédérale sur l'assurance-maladie (LALAMal) - Aide aux assurés - Calcul des revenus
Réduction des primes
Art. 14 LALAMal · Calcul des revenus
1. Le calcul du revenu déterminant, du revenu et de la fortune est effectué sur la base des critères ressortant de la taxation de la dernière période fiscale ou du revenu soumis à l'impôt à la source.
2. Le Conseil d'Etat fixe les éléments de revenu et de fortune qui sont pris en considération.
3. Il fixe les critères et les modalités d'adaptation de la réduction des primes en cas de changement d'état civil.
Décisions judiciaires appliquant cette disposition (35)
608 2024 168 · fr (Art. 14 al. 1 LALAMal)
Insured vs. Compensation Fund: Refusal of Premium Reduction Based on Official Tax Assessment
Cited in the reasoning regarding the calculation basis for determining income and assets, but not present in the dispositive.
608 2024 168 · fr (Art. 14 al. 2 LALAMal)
Insured vs. Compensation Fund: Refusal of Premium Reduction Based on Official Tax Assessment
Cited in the reasoning regarding the State Council's role in setting income and assets components, but not present in the dispositive.
608 2024 70 · fr (art. 14 al. 1 LALAMal)
Insurance Premium Reduction Appeal Based on Recent Divorce and Tax Assessment
Provision on calculation criteria, but not cited in the operative part.
608 2024 70 · fr (art. 14 al. 2 LALAMal)
Insurance Premium Reduction Appeal Based on Recent Divorce and Tax Assessment
Provision on elements considered by the State Council, but not cited in the operative part.
608 2022 189 · fr (Art. 14 al. 1 LALAMal)
Appeal Against Health Insurance Premium Reduction Based on Income Assessment
Cited in the reasoning to establish that the calculation of determinant income is based on the last fiscal period's taxation.
608 2022 189 · fr (Art. 14 al. 2 LALAMal)
Appeal Against Health Insurance Premium Reduction Based on Income Assessment
Cited in the reasoning to establish that the State Council fixes the elements of income and assets taken into consideration.
608 2022 141 · fr (art. 14 al. 1 LALAMal)
Insurance Premium Reduction Eligibility for New Residents
This provision, concerning the basis for calculating determining income (last tax period), was cited to explain the canton's regulatory framework, but not used in the final dispositive order.
608 2022 141 · fr (art. 14 al. 2 LALAMal)
Insurance Premium Reduction Eligibility for New Residents
This provision, concerning the State Council setting elements of income and wealth, was cited to explain the canton's regulatory framework, but not used in the final dispositive order.
608 2022 26 · fr (Art. 14 al. 1 LALAMal)
Appeal Regarding Health Insurance Premium Reduction Based on Income Assessment Year
Cited in the reasoning as the basis for determining the income for calculation purposes.
608 2021 87 · fr (art. 14 al. 1 LALAMal)
Insurance Premium Reduction Denial Upheld Based on 2021 Family Status
Cited regarding the basis (latest tax assessment) for calculating the determining income.
608 2021 87 · fr (art. 14 al. 2 LALAMal)
Insurance Premium Reduction Denial Upheld Based on 2021 Family Status
Cited regarding the State Council's power to set elements of income and assets taken into account.
608 2019 212 · fr (Art. 14 al. 1 LALAMal)
Denial of Health Insurance Premium Reduction Affirmed Based on 2017 Income Data
Cited to establish the basis (last tax period) for calculating the determinant income.
608 2019 43 · fr (Art. 14 Abs. 1 KVGG)
Appeal Against Denial of Health Insurance Premium Reduction Based on Outdated Income Data
This provision establishes that the calculable income is based on the criteria from the last tax assessment period, which is the general rule that the decision applies.
608 2017 294 · fr (Art. 14 al. 1 LALAMal)
Insured Denied 2018 Premium Reduction Based on 2016 Income Assessment
Cited as the basis for determining the relevant tax period (last fiscal period) for calculating the income for the premium reduction assessment.
608 2016 215 · fr (Art. 14 al. 1 LALAMal)
Student Health Insurance Premium Reduction Appeal Based on Parental Income Assessment
This provision dictates that the calculation of the determinant income is based on the criteria from the last tax period or income subject to withholding tax.