720.200
GKSTGLIMPCC
CH-GR
CH-GR
Art. 1 Gesetz über die Gemeinde- und Kirchensteuern (GKStG) - Gegenstand des Gesetzes
Allgemeine Bestimmungen
Art. 1 GKStG · Gegenstand des Gesetzes
1. Dieses Gesetz regelt die Steuererhebung der politischen Gemeinden sowie der Landeskirchen und deren Kirchgemeinden.
2. Soweit dieses Gesetz keine abweichende Regelung enthält, finden die Bestimmungen des kantonalen Steuergesetzes sinngemäss Anwendung.
Gerichtsentscheide zu dieser Bestimmung (4)
A 2023 8 · gr (Art. 1 Abs. 2 GKStG)
Municipality Tax Relief Denial Upheld Due to Failure of Creditor Equality Requirement
This provision is cited to confirm the applicability of administrative appeal rules to municipal tax relief decisions.
A 2022 37 · gr (Art. 1 Abs. 2 GKStG)
Tax Remission Denied Due to Lack of Proof of Creditor Waiver
This article establishes the right to appeal municipal tax relief decisions to the Administrative Court.
A 2022 25 · gr (Art. 1 Abs. 2 GKStG i.V.m. Art. 175 Abs. 1 StG)
Attempted Tax Evasion Appeal Regarding Unregistered Real Estate Transfer
This is the provision defining the objective element of attempted tax evasion, which the court found not to be fulfilled, leading to the acquittal.
PVG 2020 12 · gr (Art. 1 Abs. 2 GKStG)
Delegation of Municipal Tax Collection to Cantonal Administration Upheld
This provision concerning the subsidiary application of the StG/GR was mentioned to confirm that the same procedural law applies to tax securing.