650.11
LICOM
CH-VD
CH-VD
Art. 47 LOI sur les impôts communaux (LICom) - Audition du recourant [ 29 ]
Titre III, Chapitre III
Art. 47 LICom · Audition du recourant [ 29 ]
1. La commission de recours convoque le recourant et ordonne toutes mesures d'instruction qu'elle juge nécessaires.
2. …
Décisions judiciaires appliquant cette disposition (15)
FI.2025.0040 · vd (art. 47 al. 1 LICom)
Property Owner v. Municipal Review Commission (Timeliness of Tax Appeal)
Cited in order III, requiring the lower authority to resume instruction and rule anew, including hearing the appellant.
FI.2024.0094 · vd (art. 47 LICom)
Consortium v. Tax Authority: Timeliness of Tax Recourse
Cited as the basis for sending the case back to the administrative authority to conduct further investigation and issue a new decision.
FI.2018.0045 · vd (Art. 47 LICom)
Agricultural Property Owner v. Communal Water Fee Calculation Based on Floor Area
Mentioned in the reasoning regarding the initial violation of the right to be heard, but not explicitly cited in the final orders (I-IV).
FI.2018.0224 · vd (art. 47 de la loi du 5 décembre 1956 sur les impôts communaux (LICom))
Drainage Fee Challenge Based on Impervious Surface Calculation and Public Connection
Cited as the applicable procedural provision, referenced by Art. 79 LPA-VD.
FI.2017.0085 · vd (art. 47 LICom)
Nineteen Business Entities v. Municipality on Flat-Rate Garbage Tax Assessment
The appeal was admitted because the lower authority violated the right to be heard guaranteed by this article.
FI.2017.0065 · vd (art. 47 LICom)
Taxpayer v. Municipal Tax Commission (Right to Be Heard Violation)
The decision was annulled due to the violation of the right to be heard, citing this article.
FI.2016.0147 · vd (art. 47 LICom)
Appeal Against Sewage Fee Rejection Due to Lack of Hearing and Reasoning
Cited in the reasoning as the procedural rule violated by the lower authority concerning the requirement to hear the appellant.
FI.2015.0137 · vd (art. 47 LICom)
Welfare Recipient v. Communal Tax Appeals Commission (Right to Hearing)
This article was the main ground for admitting the appeal due to the violation of the right to be heard.
FI.2015.0148 · vd (Art. 47 LICom)
Aerial Adventure Course Tax Appeal Over Due Process Violation
This article establishing the right to be heard was violated by the administrative authority, leading to the admission of the appeal.
FI.2015.0082 · vd (Art. 47 LICom)
Massage Business Owner v. Municipal Tax Commission (Procedural Defect in Waste Tax Assessment)
The appeal was admitted based on the violation of this article concerning the requirement to hear the appellant.
FI.2015.0040 · vd (art. 47 de la loi du 5 décembre 1956 sur les impôts communaux - LICom, RSV 650.11)
Taxpayer v. Municipal Review Commission (Business Waste Tax)
The appeal was admitted because the decision violated this article concerning the obligation to hear the appellant.
FI.2015.0029 · vd (art. 47 LICom)
Taxpayer Appeal Regarding Municipal Fee Decision Due to Lack of Mandated Hearing
The appeal was admitted due to the violation of this article concerning the requirement for the commission to hear the appellant before ruling.
FI.2014.0101 · vd (art. 47 LICom)
Taxpayer Appeal Against Business Waste Tax Assessment Due to Procedural Violation
The appeal was admitted based on the violation of this provision concerning the right to be heard before the Cantonal Review Commission.
FI.2014.0011 · vd (Art. 47 LICom)
Hotel-Restaurant Operator v. Municipal Tax Commission (2012 Waste Disposal Tax)
The appeal was admitted based on the violation of this article concerning the right to be heard by the administrative commission.
FI.2004.0122 · vd (art. 47 alinéa 1 LICom)
Property Owner v. Municipality on Connection Fees and Right to Oral Hearing
Cited as the substantive procedural rule establishing the mandatory right to be heard orally before the commission, the violation of which led to the annulment of the decision.