134.14 VGV

CH-OW

Art. 14 Verordnung über das Verwaltungsgerichtsverfahren (VGV) - G. Entscheid

Verwaltungsgerichtsbeschwerde

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Art. 14 VGV · G. Entscheid

1. Das Verwaltungsgericht darf weder zugunsten noch zuungunsten der Parteien über deren Begehren hinaus gehen. Es ist an die Begründung der Begehren nicht gebunden.

1a ...

2. Hebt das Verwaltungsgericht die angefochtene Verfügung auf, entscheidet es selbst in der Sache oder weist diese zu neuer Beurteilung an die Vorinstanz zurück; hat diese als Beschwerdeinstanz entschieden, kann es die Sache an die Behörde zurückweisen, die in erster Instanz entschieden hat.

3. Die Entscheide werden, mit Begründung und Rechtsmittelbelehrung versehen, den Parteien und den Bundesbehörden, wo diese zur Beschwerde berechtigt sind oder es das Bundesrecht vorsieht, eröffnet.

4. Die Entscheide können ohne Begründung eröffnet werden. In diesem Fall ist Art. 112 Abs. 2 des Bundesgerichtsgesetzes anwendbar.

← Art. 13 VGV Verordnung über das Verwaltungsgerichtsverfahren (VGV) - A. Klageerhebung Art. 15 VGV →

Gerichtsentscheide zu dieser Bestimmung (20)

VVGE.1976.77.Anhang · ow (Art. 14 Abs. 1 VGV)

Party Costs in Administrative Court Appeals: Interpretation of VGV Article 20

Used to establish that compensation must be requested by the party and is not considered by the court ex officio.

VVGE.1976.77.Nr.37 · ow (Art. 14 Abs. 2 VGV)

Municipal Employee v. Municipality - Unilateral Pay Cut and Reprisal Termination

Cited in the dispositive to confirm the possibility for the Administrative Court to confirm or annul the contested decision.

VVGE.1987.88.Nr.46 · ow (Art. 14 Abs. 1 VGV)

Taxpayer's Meal and Accommodation Expense Deductions

Cited to prevent changing a decision to the detriment of the appellant in the administrative court proceedings.

VVGE.1987.88.Nr.50 · ow (Art. 14 VGV)

Withholding Tax on Foreign Service Payments Upheld

Cited to exclude modification of the contested decision to the detriment of the appellant for procedural reasons.

VVGE.1989.90.Nr.41 · ow (Art. 14 Abs. 1 VGV)

Taxability of Excess Expense Reimbursements

Cited in relation to the prohibition of reformatio in peius, preventing the court from reducing the taxable income below the amount determined by the lower instance when the taxpayer did not appeal.

VVGE.1991.92.Nr.57 · ow (Art. 14 Abs. 1 VGV)

Heirs Not Punished for Deceased's Tax Evasion, but Must Pay Back Taxes

Cited to prevent the amendment of the subject of the dispute to the detriment of the taxpayer during the appeal procedure.

VVGE.1995.96.Nr.48 · ow (Art. 14 Abs. 2 VGV)

Multi-Family Housing Construction Permitted Despite Townscape Concerns

Cited as the legal basis for remitting the matter to the municipal council for further clarification or decision.

VVGE.1997.98.Nr.32 · ow (Art. 14 Abs. 2 VGV)

Property Owner's Claim for Free Water Supply Denied

Used to correct the decision regarding the year from which water supply fees are payable.

VVGE.2003.04.Nr.42 · ow (Art. 14 Abs. 2 VGV)

Swiss Teacher's Pension Contribution Recalculation Abroad

Cited for remanding the case for a new decision in accordance with the reasoning.

VVGE.2005.06.Nr.42 · ow (Art. 14 Abs. 2 VGV)

Appeal Admissible: Land-Use Plan Lacked Environmental and Spatial Assessment

Cited for the procedure of returning the case for further clarification and a new decision to the municipality.

VVGE.2005.06.Nr.43 · ow (Art. 14 Abs. 2 VGV)

Municipality Development Charges Statute of Limitations Case

Cited as the legal basis for remanding the case for further assessment.

VVGE.2007.08.Nr.35 · ow (Art. 14 Abs. 2 VGV)

Tax Assessment Invalidated Due to Lack of Prior Warning

Used to order the case back to the cantonal tax administration for further proceedings, specifically regarding the substantiation and proof of asset costs.

OGVE.2018.19.Nr.25 · ow (Art. 14 Abs. 2 VGV)

Municipality's Zoning Interpretation Prevails Over Government Council's

Used to quash the decision and remand it to the Cantonal Government Council for a thorough examination of the arguments.

VVGE.1983.84.Nr.36 · ow (Art. 14 Abs. 1 VGV)

Real Estate Gains Tax on Sale of Controlling Share Interest

Applied to prevent the increase of tax for one of the appellants due to the prohibition of reformatio in peius.

VVGE.1997.98.Nr.45 · ow (Art. 14 Abs. 2 VGV)

Right to be Heard Violated by Lack of Publication; Case Remanded

Cited as the legal basis for remanding the case to the lower authorities for further proceedings, specifically for the publication of the building permit.