951.1 TGLT

CH-FR

Art. 56 Loi sur le tourisme (LT) - Recours

Disposition pénale et voies de droit

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Art. 56 LT · Recours

1. Les décisions prises en application de la présente loi sont sujettes à recours conformément au code de procédure et de juridiction administrative.

← Art. 55 LT Loi sur le tourisme (LT) - But Art. 57 LT →

Décisions judiciaires appliquant cette disposition (4)

604 2024 65 · fr (Art. 56 des Gesetzes vom 8. Oktober 2021 über den Tourismus (TG; SGF 951.1) i.V.m. Art. 114 Abs. 1 Bst. f des Gesetzes vom 23. Mai 1991 über die Verwaltungsrechtspflege (VRG; SGF 150.1) und Art. 26 des Reglements des Kantonsgerichts vom 22. November 2012 betreffend seine Organisation und seine Arbeitsweise (RKG; SGF 131.11))

Appeal Against Flat-Rate Mobile Home Occupancy Tax Based on Actual Usage

These articles establish the jurisdiction of the Tax Court of the Cantonal Court to hear the appeal, which was a necessary procedural step before the decision.

604 2024 64 · fr (Art. 56 des Gesetzes vom 8. Oktober 2021 über den Tourismus (TG; SGF 951.1))

Houseboat Owner Residence Tax Flat Rate Challenge

Cited as the legal basis establishing the jurisdiction of the Tax Court to hear the appeal.

604 2023 42 · fr (Art. 56 al. 1 LT)

Tourist Tax Assessment on Secondary Residence Upheld

Cited implicitly as the basis for the appealability of the decision under the Tourism Law (LT) via the administrative procedure code (CPJA).

604 2023 40 · fr (Art. 56 TG)

Houseboat Occupancy Tax Flat-Rate Assessment Upheld

Cited in the reasoning as part of the jurisdictional basis, implicitly supporting the court's authority to rule on the appeal.