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Art. 60 Loi sur la procédure et la juridiction administratives (LPJA) - Décision au fond

La procédure de recours devant les autorités administratives - Décision sur recours

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Art. 60 LPJA · Décision au fond

1. Lorsque l'autorité de recours entre en matière, elle statue elle-même sur le fond ou renvoie le dossier avec des instructions obligatoires à l'autorité inférieure pour qu'elle prononce à nouveau.

2. Seul le judicatum peut être notifié aux parties; cette expédition comporte la désignation de l'autorité de recours, des parties et de leurs représentants, le dispositif, la date et le lieu de l'arrêt ainsi que la signature du président. Le judicatum acquiert force exécutoire 30 jours après sa notification si, dans ce délai, aucune des parties n'a demandé par écrit à recevoir une expédition complète de l'arrêt avec motifs et considérants; cas échéant, le délai pour recourir court dès la notification de l'expédition complète.

3. L'autorité se conforme, pour le surplus, aux règles des articles 29 et 30 relatives à la motivation et à la notification.

← Art. 59 LPJA Loi sur la procédure et la juridiction administratives (LPJA) - Principes Art. 61 LPJA →

Décisions judiciaires appliquant cette disposition (251)

A1 25 26 · vs (art. 60 al. 1 LPJA)

Appellant Denied Electronic Monitoring Due to High Risk of Reoffending

Cited in the dispositive as the procedural basis for rejecting the appeal.

F1 24 124 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal Regarding 2018 Assessment: Undisclosed Distributions, Loan Disallowance, and Share Valuation

Cited in the dispositive regarding the partial rejection of the appeal and confirmation of the challenged decision for the remainder.

A1 25 11 · vs (art. 60 al. 1 LPJA)

Administrative Appeal Against Expropriation Compensation Based on Insufficient Comparables

Used to order the Commission to issue a new decision after completing the instruction.

A1 24 222 · vs (Art. 60 al. 1 LPJA par renvoi de l’art. 80 al. 1 let. e LPJA)

Chalet Expansion Permit Overturned Due to Zoning Incompetence

Cited in the final order to reject the administrative appeal.

A1 24 220 · vs (art. 60 al. 1 LPJA)

Appeal Concerning Communal Importance Classification and Subsidy Request

This procedural article was cited in the final order alongside Art. 80 al. 1 let. e LPJA to reject the appeal.

F1 24 117 · vs (art. 60 al. 1 LPJA)

Taxpayer Deduction for Wealthy Adult Children

This procedural rule was cited as a basis for rejecting the appeal concerning cantonal and communal taxes.

A1 24 177 · vs (art. 60 al. 1 LPJA)

Administrative Appeal Regarding Window Replacement and Acquired Rights

Cited in conjunction with Art. 80 al. 1 let. e LPJA for annulling the decision and remitting the case.

A1 24 89 · vs (art. 60 al. 1 LPJA)

Appeal Against Restoration Order Following Unauthorized Construction and Encroachment

The appeal was admitted and the challenged decision was annulled, with the case being referred back to the communal authority for further instruction and a new decision.

F1 24 112 · vs (art. 60 al. 1 LPJA)

Tax Exemption Denial for Liquidating Pension Institution

Cited alongside art. 150 al. 3 LF in the reasoning leading to the rejection of the appeal.

F1 24 108 · vs (art. 60 al. 1 LPJA)

Property Owner Challenges Imputed Rental Value Assessment Based on Market Rate Disparity

Cited in the final order for rejecting the appeal concerning federal direct tax (IFD).

A1 24 143 · vs (art. 60 al. 1 LPJA)

Neighbors v. Municipality (Underground Garage Permit and Servitude Dispute)

The final order confirms the decision of the State Council based on the findings.

F1 24 60 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal Regarding Wealth Tax Valuation of Holding Company Shares

Provision used alongside art. 150 al. 3 LF to partially admit and partially reject the appeal.

F1 24 79 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal Inadmissible Due to Missed Deadline Following Publication Notice

Used as a basis for declaring the appeal inadmissible regarding cantonal and communal taxes.

F1 24 65 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal on Real Estate Gains Tax Deferral for Insufficient Principal Residence Intent

Cited as the legal basis for rejecting the appeal, referring to the procedural framework of the LPJA.

A1 24 258 · vs (art. 60 al. 1 LPJA)

Appeal Timeliness Regarding Residency Permit Renewal Denial

Cited in conjunction with Art. 80 al. 1 lit. e LPJA to establish the procedural ground for inadmissibility (untimely filing).