650.11 LICOM

CH-VD

Art. 47a LOI sur les impôts communaux (LICom) - Actes soumis [ 12, 27, 29, 34 ]

Titre III, Chapitre III

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Art. 47a LICom · Actes soumis [ 12, 27, 29, 34 ]

1. Les dispositions de la loi sur les impôts directs cantonaux relatives au droit de recours s'appliquent par analogie au recours contre les décisions de la commission communale de recours. La municipalité a la qualité pour recourir contre les décisions de la commission communale de recours. Pour le surplus, la loi sur la procédure administrative est applicable.

← Art. 47 LICom sur les impôts communaux (LICom) - Divers impôts communaux [ 14, 15, 16, 17 ] Art. 48 LICom →

Décisions judiciaires appliquant cette disposition (17)

FI.2022.0127 · vd (Art. 47a LICom)

Municipality v. Review Commission (Police Intervention Costs)

This provision, cited earlier in the reasoning (though not in the dispositive), grants municipalities the right to appeal decisions from communal appeal commissions regarding special taxes, which justified entering into the merits of the appeal (Para. 1).

FI.2023.0005 · vd (art. 47a de la loi du 5 décembre 1956 sur les impôts communaux (LICom; BLV 650.11))

Property Owner v. Municipal Tax Appeal Commission on Firefighting Fee Authority

Cited as the provision under which Art. 79 LPA-VD is applicable.

FI.2021.0054 · vd (art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; BLV 650.11))

Municipality v. Partnership: Business Waste Tax Exemption Challenge

Cited to establish the appellant's right to appeal against the previous authority's decision.

FI.2017.0158 · vd (Art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; BLV 650.11))

Municipality's Catch-Up Waste Tax Struck Down for Lack of Legal Basis

Cited to establish the standing of the municipality to appeal before the Cantonal Court.

FI.2017.0124 · vd (art. 47a de la loi cantonale du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))

Owners v. Municipality (Tax Appeal and Right to be Heard)

Although cited in the reasoning regarding the formal requirements of the appeal authority (Commission communale de recours), it is not explicitly cited in the dispositive orders.

FI.2015.0005 · vd (Art. 47a LICom)

Municipality v. Psychiatrist Refuse Tax Exemption

The court implicitly relied on this article, as the municipality, the appellant, was granted the standing to appeal based on this provision regarding tax decisions by communal appeal commissions.

FI.2015.0006 · vd (Art. 47a LICom)

Municipality v. Tax Appeal Commission (Waste Tax Exemption)

The court confirmed the municipality's standing to appeal based on this article.

FI.2014.0016 · vd (art. 47a LICom)

Municipality v. Tax Commission Regarding Pro-Rata Waste Disposal Tax

Used to establish the appellant municipality's standing to appeal the prior decision.

FI.2012.0029 · vd (art. 47a de la loi du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))

Property Owner Appeals Tourist Tax on Furnished but Unoccupied Apartment

Cited in the reasoning section concerning the admissibility of the appeal in form, which precedes the dispositive section that confirms the appeal is allowed.

FI.2008.0094 · vd (Art. 47a LICom)

Property Owner v. Municipality over Sewage Fee Appeal Procedure

The court considered that by bypassing the municipal commission, the appellant was deprived of the double instance appeal right provided under this article.

FI.2008.0045 · vd (art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))

Property Owners v. Municipality Regarding Waste Tax Based on Water Consumption

Cited in the reasoning section (Considérant 1) regarding the timeliness of the appeals, although not strictly necessary for the final orders, it frames the procedural acceptance leading to the decision.

FI.2008.0014 · vd (Art. 47a – dans sa teneur en vigueur depuis le 1er janvier 2009 - de la loi du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))

Property Owners v. Municipality on Stormwater Connection Fee Applicability

Cited as the enabling law that refers to the provision on the applicable procedural law (Art. 199 LI).

FI.2008.0070 · vd (Art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))

Property Owners Appeal Sewage and Water Connection Taxes Based on Surface Area Calculation Discrepancy

Cited in the reasoning section to establish that the appeal was filed within the time limit.

FI.2006.0032 · vd (art. 47a de la loi du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))

Building Permit and Usage Permit Tax Assessment Dispute

Cited to confirm that the appeal was filed within the thirty-day deadline.

FI.2006.0069 · vd (art. 47a al. 2 LICom)

Property Owner Appeal on Supplementary Causal Connection Contributions Following Villa Renovations

Cited as the legal basis allowing the award of costs/indemnity despite the reform being a reformatio in pejus.