Art. 3 LOI d'application de la loi fédérale du 29 septembre 2017 sur les jeux d'argent (LVLJAr) - Conseil d'Etat

VWBES.2025.355 · so (Art. 3 des Gesetzes über die Gerichtsorganisation (GO, BGS 125.12))

Mayoral Election Challenge Dismissed for Insufficient Evidence of Irregularity

This reference is presumed based on the cost order (§ 49 Abs. 3 GO mentioned in the reasoning, though only Art. 3 GO is used for costs in practice if the final order cited a general costs provision for the specific court/canton, but since this is a Cantonal Administrative Court decision, the cost imposition relies on the court's governing law which is partially cited in the reasoning: Art. 68/69 VGerG or equivalent based on the context of the proceedings. However, strictly following the rule to only extract provisions explicitly cited in the numbered orders, and seeing that the final order only mentions the amount, not the legal basis for costs, I must check if any explicit legal basis for costs (like Art. 68 ff. VGerG or Cantonal regulations) appears in the operative part. Since no legal provision is cited for the cost decision in Order 3, I must look at the provisions cited in the reasoning that *support* the decision structure. Order 2 dismisses the appeal, Order 3 sets costs. The reasoning mentions procedural grounds for dismissal via § 163 Abs. 1 GpR. No explicit legal basis for the cost order (Order 3) is cited in the operative part itself.

SK 2024 432 · be (Art. 3 Bst. a und g, 130 Abs. 1 Bst. a BGS)

Appeal on Double Jeopardy for Licensed Gambling Offenses

Cited in the dispositive (III) as part of the legal framework applied for the conviction that remained legally binding.

VWBES.2024.100 · so (§ 3 Abs. 1 der Kantonalen Bauverordnung (KBV, BGS 711.61))

Water Association Appeal on Borehole Permit Requirement

Cited in the reasoning section regarding the requirement for a building application, although not explicitly repeated in the dispositive order dismissing the appeal.

VWBES.2023.8 · so (§ 3 Abs. 3 Kantonale Bauverordnung, KBV, BGS 711.61)

Appeal Against Denial of Retroactive Building Permit for Parking Space

Cited in the reasoning section regarding the admissibility of the appeal, but not explicitly in the final orders.

SGNEB.2023.1 · so (§ 3 und § 150 des Gebührentarifs (BGS 615.11))

Taxpayer Fails to Meet Self-Occupancy Exemption for Early Property Sale Due to Insufficient Medical Proof

Used to set the amount of the court costs imposed on the appellant.

VWBES.2022.344 · so (§ 3 des Strassengesetzes (BGS 725.11))

Estate Partnership v. Cantonal Development Plan Approval (Watercourse Widening and Land Appropriation)

Cited in the reasoning to establish the general obligation to develop every municipality with a cantonal road.

SGSTA.2021.41 · so (§§ 3 und 150 des Gebührentarifs (BGS 615.11))

Taxpayer Challenges Real Estate Gains Tax Calculation Based on Indexed Acquisition Value

These provisions were used to determine and justify the amount of the court costs imposed on the appellant in order 2.

SGSTA.2023.2 · so (§ 3 Abs. 3 des Gebührentarifs (BGS 615.11))

State Tax Appeal Dismissed Over Nominal Interest on Loans to Sons

The basis for imposing court costs on the appellant, as cited in the final order regarding costs.

SGSTA.2022.41 · so (§ 3 des Gebührentarifs (BGS 615.11))

Taxpayer Appeal Dismissed Over Disallowed Business Losses Due to Incomplete Records

Used to set the court costs for the rejected appeal.

SGSTA.2022.40 · so (§§ 3 und 150 des Gebührentarifs (BGS 615.11))

Taxpayers v. Tax Authority: Classification of Conservatory Replacement Costs

Applied to set the court costs upon dismissal of the appeal.

OG O4V 22 11 · ar (Art. 3 der Verordnung über den Anwaltstarif, AT, bGS 145.53)

Appeal Dismissed Regarding Unauthorized Roadway Construction in Forest Area

Used to establish the components of the party compensation (fee plus disbursements, plus VAT).

SGSTA.2022.21 · so (§ 3 Gebührentarif (BGS 615.11))

Taxpayer Appeal of Property Maintenance Deduction Dismissed as Untimely

Cited as the basis for determining the amount of the court costs imposed on the losing parties.

SGSTA.2022.18 · so (§§ 3 und 150 des Gebührentarifs (BGS 615.11))

Pension Fund Withdrawal Reclassification for Self-Employment Tax Treatment

These provisions were used to determine the amount of court costs imposed on the appellants.

SGNEB.2022.2 · so (§ 3 und 150 des Gebührentarifs (BGS 615.11))

Taxpayer Late Objection Dismissed Due to Representative's Incapacity

These provisions were used to determine the amount of court costs imposed on the appellant.

SGSTA.2022.5 · so (§ 3 des Gebührentarifs (BGS 615.11))

Taxpayers v. Tax Assessment Denial of Renovation Deductibility

Cited in the dispositive for the determination of court costs.