811.11 STV

CH-SG

Art. 67 Steuerverordnung (StV) - Inkonvenienzentschädigungen (Art. 135 Abs. 3 StG)

ZWEITER TEIL: STAATSSTEUERN - Vierter Abschnitt: Grundstückgewinnsteuer

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Art. 67 StV · Inkonvenienzentschädigungen (Art. 135 Abs. 3 StG)

1. Als Inkonvenienzen gelten die durch eine Veräusserung verursachten Vermögenseinbussen, für die der Veräusserer über den vollen Wert des Grundstücks hinaus besonders entschädigt wird.

2. Zu den Inkonvenienzen zählen insbesondere die mit der Veräusserung verbundenen Kosten für Anpassungsarbeiten, Betriebsverlegung, Umzug sowie allfällige Erwerbsausfälle.

3. Minderwerte verbleibender Grundstücke können nicht als Inkonvenienz geltend gemacht werden.

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Gerichtsentscheide zu dieser Bestimmung (8)

VB.2007.00517 · zh (§ 67 Abs. I MEDBG)

Professional License Revocation Overturned Due to Procedural Due Process Violations and Insufficient Evidence

Cited regarding the applicable law due to the time of the alleged offenses.

VB.2007.00408 · zh (Art. 67 MedBG)

Physician Permit Renewal Denial for Aiding Suicide Violations

Cited as the legal basis concerning the prohibition of retroactivity, which was discussed in relation to the existing license.

VB.2007.00517 · zh (Art. 67 Abs. I MedBG)

Health Authority License Withdrawal Appeal on Procedural Grounds

Cited among the legal norms applicable to the case.

B.2014.197.B.2015.3 · sg (Art. 67 Abs. 2 MedBG)

Dentist Disciplinary Proceedings Retroactivity and Scope of Professional Duty

Basis for the court's finding that disciplinary action based on pre-2007 facts is only possible if a nationwide ban on professional practice (Art. 43 para. 1 lit. d and e MedBG) is intended, which was not the case here as only a cantonal license withdrawal was ordered.

B.2014.197.B.2015.307 · sg (Art. 67 Abs. 2 MedBG)

Dentist Disciplinary Action Appeal Over Pre-Act Conduct and Trustworthiness

This provision defines the exception to the non-retroactivity rule for disciplinary measures based on facts occurring before the MedBG came into force, which was central to rejecting the prior disciplinary actions.

B.2014.197.B.2015.3 · sg (Art. 67 Abs. 2 MedBG)

Dentist License Reinstated Over Improper Retroactive Disciplinary Application

This provision sets the condition under which disciplinary measures can be based on conduct prior to the entry into force of the MedBG (i.e., disciplinary prohibition of professional practice).

A/288/2010 · ge (art. 67 LPMéd)

Medical Practitioner Reprimanded for Unsubstantiated Expert Report

This article was discussed in relation to the application of the lex mitior principle regarding sanctions for acts committed before the new law came into effect.

GE.2007.0182 · vd (Art. 67 al. 1 LPM éd)

Aesthetic Center's Right to Use "Clinique" Upheld Against Public Health Prohibition

Cited regarding the non-retroactivity principle for a new law, which was discussed but not used in the operative part's final ruling.