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GTARLTAR
CH-VS
CH-VS
Art. 13 Loi fixant le tarif des frais et dépens devant les autorités judiciaires ou administratives (LTar) - Critères d'appréciation
Frais - Emolument - Généralités
Art. 13 LTar · Critères d'appréciation
1. L'émolument est fixé en fonction de la valeur litigieuse, de l'ampleur et de la difficulté de la cause, de la façon de procéder des parties, ainsi que de leur situation financière. Lorsque la valeur litigieuse ne peut être exprimée en chiffres, l'émolument est fixé d'après les autres éléments d'appréciation.
2. Il oscille entre un minimum et un maximum arrêtés eu égard aux principes de la couverture des frais et de l'équivalence des prestations.
3. Lorsque des circonstances particulières le justifient, l'autorité peut majorer ces limites jusqu'au double et en matière pénale et en matière de droit public jusqu'au quintuple.
Décisions judiciaires appliquant cette disposition (243)
TCVS C1 16 238 · vs (Art. 13 al. 1 LTar)
Insurer Reimbursement Claim in Plane Crash Case Rejected Despite Overcoming Prescription Period
Used to determine the judicial fees for the appeal procedure.
F1 24 124 · vs (art. 13 al. 1 LTar)
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.
A3 24 20 · vs (art. 3, 13 al. 1 et 2 et 22 let. f LTar)
Construction Company Fined for Unauthorised and Non-Compliant Retaining Walls
Cited in the reasoning for determining the amount of the procedural costs, but not explicitly cited in the final orders.
F1 24 123 · vs (art. 13 al. 1 et 25 LTar)
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.
F1 24 119 · vs (art. 13 al. 1 LTar)
Tax Assessment of Early Lease Termination Indemnity
Cited in the context of determining the amount of court costs.
F1 24 117 · vs (art. 13 al. 1 LTar)
Taxpayer Deduction for Wealthy Adult Children
Cited in the context of setting and imposing court costs.
C1 25 104 · vs (Art. 13 Abs. 1 und 2 GTar)
Father v. Child Protection Authority on Visitation and Procedural Delays
Cited for setting the fee amount based on the value, complexity, and nature of the case.
P1 23 160 · vs (art. 13 et 22 let. f LTar)
Appellant v. State: Consumption of High-THC Cannabis vs. Minimal Quantity Exception
Used to set the amount of the appeal procedure costs.
P1 24 142 · vs (Art. 13 GTar)
Riot and Assault Conviction Appeals with Counsel Fee Review
Cited for the determination of the court fee based on case complexity and parties' financial situation.
C1 24 23 · vs (Art. 13 Abs. 1 GTar)
Divorce Property Division and Child Support Appeal Recalculation
Cited regarding the criteria for setting the court fee based on the value in dispute, complexity, and parties' conduct.
C1 24 23 · vs (Art. 13 Abs. 2 GTar)
Divorce Property Division and Child Support Appeal Recalculation
Cited regarding the principles for setting the court fee within the defined minimum and maximum limits.
F1 24 108 · vs (art. 13 al. 1 LTar)
Property Owner Challenges Imputed Rental Value Assessment Based on Market Rate Disparity
Cited in the reasoning for the costs order (which is reflected in order 3).
F1 24 107 · vs (art. 13 al. 1 et 25 LTar)
Taxpayer Real Estate Gain Deduction for Divorce Settlement Payment Upheld
Cited in the dispositive order (2) regarding the calculation/setting of the costs.
A1 24 142 · vs (art. 13 al. 1 et 25 LTar)
Chalet Height Violation and Permit Annulment Appeal Dismissed
Cited in connection with setting the quantum of the court costs borne by the appellants.
C1 23 52 · vs (art. 13 al. 1 LTar)
Football Player Termination Without Just Cause Over COVID-19 Hardship
Used to establish that the criteria for setting costs in the first and second instance are identical.