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Art. 27 Gesetz über die Gemeinde- und Kirchensteuern (GKStG) - Behörden 1. Gemeindebehörden
Vollzug und Verfahren
Art. 27 GKStG · Behörden 1. Gemeindebehörden
1. Die Gemeinde bestimmt die Vollzugsbehörden.
2. Eine Delegation der Veranlagung bedarf einer ausdrücklichen gesetzlichen Regelung.
3. Einsprachebehörde ist die Veranlagungsbehörde. Wird die Veranlagung delegiert, ist eine kommunale Behörde als Einsprachebehörde zu bestimmen.
4. Die Exekutive der Gemeinde ist zuständig für Steuererleichterungen. Sie kann weder als Veranlagungs- noch als Einsprachebehörde bestimmt werden.
5. Die Gemeinde bestimmt eine Behörde für den Entscheid über Steuererlass und administrative Abschreibung.
Gerichtsentscheide zu dieser Bestimmung (17)
A 2024 31 · gr (Art. 27 Abs. 4 GKStG)
Appeal Dismissed Due to Issuing Authority's Lack of Jurisdiction in Tourism Levy Exemption Case
The decision was annulled (declared void) because it was issued by an authority factually and functionally incompetent according to this provision.
A 2023 12 · gr (Art. 27 Abs. 1 GKStG)
Property Owner's Tax Exemption Appeal Dismissed Due to Procedural Error
Cited in the reasoning section to explain the procedural requirements (Einsprache), which is the underlying reason for non-admission (order 1) and transfer (order 2).
A 2021 40 · gr (Art. 27 GKStG)
Taxability of Chain Transaction Property Transfer
Cited in the reasoning (Erwägung 3.1) regarding municipal competence for organizational matters, but not explicitly in the final orders.
A 2020 64 · gr (Art. 27 Abs. 4 zweiter Satz GKStG)
Hotel Guest Tax Exemption Competence Dispute
The costs are imposed on the respondent because the contested decision was issued by an unauthorized authority in violation of this article.
A 2019 60 · gr (Art. 27 Abs. 4 GKStG)
Appeal Dismissed Due to Void Objection Decision Based on Lack of Jurisdiction
This provision, concerning the ineligibility of the executive authority to act as the objection authority, was the basis for declaring the administrative decision void (non-existent/nichtig).
A 2019 61 · gr (Art. 27 Abs. 1 GKStG)
Taxpayer Appeal Against Retroactive Lodging Tax Voided Due to Improper Authority Issuance
Cited in the reasoning to establish the general municipal authority for implementing tax laws.
A 2019 61 · gr (Art. 27 Abs. 4 GKStG)
Taxpayer Appeal Against Retroactive Lodging Tax Voided Due to Improper Authority Issuance
Cited in the reasoning to establish that the municipal executive (Gemeindevorstand) cannot act as the authority for tax assessment or objections.
A 2018 59 · gr (Art. 27 Abs. 4 zweiter Satz GKStG)
Visitor's Tax Assessment Appeal: Procedural Jurisdiction Voided
The contested decisions were annulled because they were issued by a materially and functionally incompetent authority, as stipulated by this provision.
A 2016 32 · gr (Art. 27 GKStG)
Tourism Tax Assessment Validity and Equality Challenge
Referred to regarding the jurisdiction for issuing the objection decision.
A 2015 59 · gr (Art. 27 Abs. 4 zweiter Satz GKStG)
Property Owners v. Municipality Regarding Tourism Tax Assessment Procedural Validity
The decision not to enter into the appeal is based on the finding that the appealed decision was issued by a factually and functionally unauthorized communal authority, citing this article.
A 2015 37 · gr (Art. 27 Abs. 4 zweiter Satz GKStG)
Void Tax Assessment Decision Based on Improper Authority
Cited as the basis for declaring the administrative decision void due to the incompetence of the municipal authority that issued it.
A 2013 38 · gr (Art. 27 Abs. 4 zweiter Satz GKStG)
Non-Profit Tax Exemption Appeal Based on Procedural Flaw
Cited as the provision establishing that the municipal executive (Gemeindevorstand) cannot act as the authority deciding on the tax exemption request, leading to the nullity of the contested decision.
A 2013 6 · gr (Art. 27 Abs. 4 zweiter Satz GKStG)
Heir's Purchase of Inherited Property and Tax Assessment Validity
Cited as the basis for declaring the municipal objection decision void because it was issued by an unauthorized authority (the municipal executive).
A 2013 35 · gr (Art. 27 Abs. 4 zweiter Satz GKStG)
Tourism Levy Assessment Overturned Due to Procedural Flaws and Improper Authority Action
The municipal decision was annulled because it violated this article, which prohibits the municipal executive (Gemeindevorstand) from acting as the authority for objections.
A 2011 25 · gr (Art. 27 GKStG)
Property Transfer Tax on Economic Control vs. Legal Transfer
Cited as the basis for municipal competence regarding the organization of authorities under the cantonal law.