172.6
VVRGLPJA
CH-VS
CH-VS
Art. 89 Loi sur la procédure et la juridiction administratives (LPJA) - b) En cas de recours
Frais et dépens
Art. 89 LPJA · b) En cas de recours
1. En règle générale, la partie qui succombe en cas de recours supporte les frais. Si elle n'est que partiellement déboutée, les frais sont réduits.
2. A titre exceptionnel, les frais peuvent être remis totalement ou partiellement.
3. ...
4. Les frais ne peuvent normalement être exigés des autorités fédérales, cantonales et communales lorsque, sans que leurs intérêts patrimoniaux soient en cause, elles ont agi dans l'exercice de leurs attributions officielles en qualité de partie dans une procédure administrative ou lorsqu'elles sont intervenues dans celle-ci à titre d'instance inférieure.
Décisions judiciaires appliquant cette disposition (1,179)
A1 25 165 · vs (art. 89 al. 2 LPJA)
Appeal Inadmissibility Due to Untimely Cost Advance Payment
Cited as the exceptional basis for waiving the collection of fees for the current procedure due to the appellants' economic situation.
A1 24 125 · vs (Art. 89 Abs. 1 VVRG)
Administrative Appeal Dismissed Due to Res Judicata Regarding Illegal Shed Repurposing
Applied to order the appellant, as the losing party, to bear the court costs.
A1 25 26 · vs (art. 89 al. 1 LPJA)
Appellant Denied Electronic Monitoring Due to High Risk of Reoffending
Cited in the dispositive to rule that costs must be borne by the appellant.
A1 25 79 · vs (art. 89 al. 1 LPJA)
Contractor Bid Increase Justifies Public Contract Revocation
Basis for ordering the appellant to bear the entirety of the court costs.
F1 24 124 · vs (art. 89 al. 1 LPJA)
Taxpayer Appeal Regarding 2018 Assessment: Undisclosed Distributions, Loan Disallowance, and Share Valuation
Cited in the dispositive for setting the final amount of the reduced court costs.
A1 24 239 · vs (art. 89 al. 1 LPJA)
Administrative Appeal Admissibility Regarding Suspension of Disqualification Proceedings
Cited for the application of reduced court costs against the appellant.
A1 24 253 · vs (Art. 89 al. 1 LPJA)
Employee Appeal Dismissed for Mootness After Document Production
The appellant must bear the costs because the appeal lost its object and is assimilated to the losing party based on the probable outcome.
S1 23 130 · vs (art. 89 al. 1 LPJA)
Appeal Regarding Revised Social Security Contribution Assessments Upheld
Cited in conjunction with LPGA rules concerning the charging of costs based on the outcome.
A1 24 164 · vs (Art. 89 Abs. 1 VVRG)
Appellant's Challenge to Refusal of Appeal on Tourism Tax Assessments
Used to determine that the appellant, as the losing party, must bear the costs of the proceedings.
A1 24 107 · vs (Art. 89 Abs. 1 VVRG)
Administrative Court Overturns Refusal to Grant Commercial Rental Permit Due to Improper Re-Examination of Application
Used to determine which party must bear the costs (the losing party bears the costs).
A1 25 7 · vs (Art. 89 al. 1 LPJA)
Social Assistance Reduction Appeal and Denial of Justice Claim
Cited in the reasoning as the basis for reducing the court costs imposed on the appellant.
F1 24 123 · vs (art. 89 al. 1 LPJA)
Taxpayers Appeal Taxation of Lebanese Bank Assets Despite Economic Crisis
Cited as a basis for ordering costs against the unsuccessful appellants in connection with the decision.
A1 25 17 · vs (art. 89 al. 1 LPJA)
Building Permit Denial Upheld Despite Preliminary Favorable Opinion
Cited as the legal basis for charging the costs of the proceedings to the unsuccessful appellant.
F1 24 59 · vs (art. 89 al. 1 LPJA)
Taxpayer Appeal Dismissed: Disallowance of Provision for Major Repairs and Intercompany Advisory Fees
Cited in relation to the decision to impose costs on the appellant.
A1 25 110 · vs (art. 89 al. 1 LPJA)
Revocation of Electronic Monitoring Upheld Due to Repeated Violations
The court cited this provision to impose the costs of the case on the appellant.