963.15
LSDIS
CH-VD
CH-VD
Art. 21 LOI sur le service de défense contre l'incendie et de secours (LSDIS) - Contributions extraordinaires
Titre VII
Art. 21 LSDIS · Contributions extraordinaires
1. Les communes peuvent demander aux propriétaires de bâtiments isolés ou de groupes de bâtiments isolés ou dont la défense incendie nécessite des besoins en eau exceptionnels de contribuer dans une mesure convenable au surcroît de dépenses occasionné par les équipements faits exclusivement pour la protection de leurs biens.
Décisions judiciaires appliquant cette disposition (12)
FI.2006.0074 · vd (Art. 21 LSDIS)
Student Denied Fire Service Exemption Tax Relief Due to Lack of Statutory Hardship
This provision, authorizing communes to levy the exemption tax, forms the basis for the tax challenged by the appellant.
FI.2001.0042 · vd (Art. 21 al. 2 LSDIS)
Student Appeal of Compulsory Fire Service Exemption Tax
Cited to establish that the tax is personal and levied per capita, independent of the taxpayer's ability to pay, justifying the maintenance of the tax principle.
FI.2001.0048 · vd (Art. 21 al. 2 LSDIS)
Appeal Regarding Non-Firefighter Exemption Tax for Student Status
This article, establishing the personal nature of the tax, is used in the reasoning (point 4) to confirm the legality of charging the tax regardless of the appellant's financial situation, justifying the appeal rejection.
FI.2003.0063 · vd (Art. 21 al. 1 LSDIS)
Tax Exemption Appeal Based on Past Fire Service Denied
Cited in the reasoning regarding the power to impose an exemption tax, but not cited in the final orders.
FI.2003.0063 · vd (Art. 21 al. 2 LSDIS)
Tax Exemption Appeal Based on Past Fire Service Denied
Cited in the reasoning regarding the reduced tax for married couples, but not cited in the final orders.
FI.1998.0050 · vd (Art. 21 al. 2 LSDIS)
Taxpayer v. Fire Defense Service Tax Reduction Denial
Cited implicitly in order II as part of the grounds for reducing the tax due by the married couple.
FI.1996.0130 · vd (Art. 21 LSDIS)
Domicile Date vs. Ordinance Effective Date for Tax Liability
This article authorizes communes to levy the exemption tax.
FI.1997.0141 · vd (Art. 21 al. 2 LSDIS)
Fire Service Tax Exemption Appeal on Spousal Eligibility
Although cited in the reasoning to define the personal nature of the tax and the reduced rate for married couples, this provision is not explicitly cited in the operative part (dispositive) other than by implication through the context of the maintained decision.
FI.1997.0053 · vd (Art. 21 LSDIS)
Residents' Tax Exemption Appeal Following Fire Brigade Application Denial
This article concerning the communal power to levy the exemption tax was used to interpret the basis for the tax, but it is not cited in the dispositive orders that constitute the final ruling.
FI.1997.0052 · vd (Art. 21 LSDIS)
Tax Exemption Fee Reduction Based on Commencement Date of Local Regulation
Cited in the reasoning as the legal basis allowing communes to levy the exemption tax.
FI.1996.0016 · vd (Art. 21 al. 2 LSDIS)
Taxpayer Challenge to Gender-Specific Firefighter Tax Upheld After Legislative Change
This provision of the new law states that the tax is personal, but married couples may be subject to a reduced tax, or be exempt if one spouse is incorporated into the fire service.
FI.1994.0068 · vd (Art. 21 al. 2 LSDIS)
Taxpayer v. Municipality (Fire Tax and Gender Equality)
Although cited in the reasoning leading to the dismissal of the substantive claim, this article concerning the reduced tax for married couples was not explicitly cited in the operative part (dispositive) of the final orders (I, II, III).