651.1
CH-SG
CH-SG
Art. 15 Einführungsgesetz zur eidgenössischen Waldgesetzgebung - Einschränkungen
II. Schutz des Waldes vor Eingriffen - 3. Betreten und Befahren von Wald
Art. 15 Einführungsgesetz zur eidgenössischen Waldgesetzgebung · Einschränkungen
1. Die für den Wald zuständige Stelle des Kantons verfügt über die Notwendigkeit von Zäunen, die im Wald stehen oder die Zugänglichkeit des Waldes für die Allgemeinheit oder für wildlebende Tiere einschränken. Vorbehalten bleiben die Bestimmungen der Jagdgesetzgebung über Zäune und Absperrungen aus Stacheldraht und die damit verbundene Zuständigkeit der für die Jagd zuständigen Stelle des Kantons.
2. Im Wald sind Reiten und Radfahren abseits von öffentlichen Strassen und Wegen verboten. Die Regierung kann das Verbot durch Verordnung lockern oder auf weitere Freizeitbetätigungen ausdehnen, wenn diese geeignet sind, die Erhaltung des Waldes zu gefährden oder seine Funktionen zu beeinträchtigen.
3. Wo der Schutz der Lebensräume oder die Walderhaltung es erfordert, kann die für den Wald zuständige Stelle des Kantons
a) auf öffentlichen Strassen und Wegen ein allgemeines Fahrverbot oder ein Reitverbot verfügen;
b)* Sport- und Freizeitaktivitäten im Wald verbieten.
Gerichtsentscheide zu dieser Bestimmung (69)
A-218/2024 (Art. 15 Abs. 2 StAhiG i.V.m Art. 27 Abs. 1 Bst. a VwVG)
Serbia v. Switzerland: Administrative Assistance in Tax Matters Limited to Post-2020 Period
Provides grounds for restricting access to case files based on essential public interests, such as maintaining good international relations and adhering to treaty obligations on confidentiality, as highlighted by the Peer Review 2020.
A-218/2024 (Art. 15 Abs. 2 StAhiG i.V.m. Art. 27 Abs. 1 Bst. c VwVG)
Serbia v. Switzerland: Administrative Assistance in Tax Matters Limited to Post-2020 Period
Justifies restricting access to case files when an official investigation is ongoing, which is applicable in this case concerning the Serbian tax audit and money laundering suspicion.
A-1823/2023 (Art. 15 Abs. 1 StAhiG)
Israel Bank Account Information Tax Assistance Request Upheld
Cited regarding the right of affected persons to participate in the procedure and access the files.
A-1824/2023 (Art. 15 Abs. 1 StAhiG)
Israel v. Switzerland: Tax Information Exchange for Undeclared Accounts
This provision grants affected persons the right to participate in the proceedings and access to files, which was relevant to the appellant's claim of a violation of due process regarding access to information.
A-5870/2022 (art. 15 LAAF)
Israel v. Switzerland: Administrative Assistance in Tax Matters
Mentioned as a concrete realization of the right to be heard in the context of international tax administrative assistance.
A-5106/2021 (Art. 15 al. 1 LAAF)
Third-Party Name Mention in Tax Requests Does Not Grant Standing
Cited in the reasoning regarding party status before the lower authority.
A-2197/2022 (Art. 15 al. 1 LAAF)
Switzerland Upholds Tax Information Exchange with India
Referred to the right of the appellant to participate in the procedure and consult the file.
A-2749/2023 (Art. 15 al. 1 LAAF)
French Tax Authority Seeks Undeclared Bank Account Information from Switzerland
Cited as concretizing the right to be heard in the context of international tax administrative assistance.
A-827/2021 (Art. 15 LAAF)
Swiss Federal Court Upholds Tax Information Exchange with Italy
Cited as a concrete implementation of the right to be heard in administrative assistance procedures, concerning the right to participate and examine files.
F-1305/2021 (Art. 15 al. 1 LAAF)
France v. Switzerland: Tax Information Exchange and Administrative Assistance
This provision guarantees the right to participate in proceedings and consult documents in international administrative assistance in tax matters.
F-1188/2021 (art. 15 al. 1 LAAF)
Tax Evasion Information Request Valid Despite Data Origin
Cited as a guarantee of the right to be heard in international administrative assistance in tax matters.
F-1188/2021 (art. 15 al. 2 LAAF)
Tax Evasion Information Request Valid Despite Data Origin
Cited for the possibility of refusing consultation of documents in international administrative assistance in tax matters under certain conditions.
A-6440/2020 (Art. 15 LAAF)
Swiss Tax Authority Information Exchange with Italy on Suspected Tax Evasion
Grants the right to participate and inspect files in administrative assistance procedures.
A-484/2021 (Art. 15 Abs. 2 StAhiG)
Tax Authority Denied Access to Documents Improperly
Cited in conjunction with Art. 27 VwVG regarding the denial of access to documents in the context of international mutual assistance in tax matters.
A-1143/2021 (Art. 15 al. 1 LAAF)
Swiss Taxpayer Loses Appeal Against Information Sharing with France
Guarantees the right to participate in the procedure and consult documents, but is limited by other provisions and case law.