173.8
GTARLTAR
CH-VS
CH-VS
Art. 3 Loi fixant le tarif des frais et dépens devant les autorités judiciaires ou administratives (LTar) - Frais
Dispositions spéciales applicables aux causes de droit public et des assurances sociales
Art. 3 LTar · Frais
1. Les frais comprennent les débours de l'autorité (al. 2) et l'émolument de justice (al. 3).
2. Les débours de l'autorité comprennent les honoraires des experts, interprètes et traducteurs, les indemnités de déplacement et de présence et les autres dépenses nécessitées par la procédure engagée.
3. L'émolument de justice (ci-après: émolument) est la taxe perçue en contrepartie de l'intervention de l'autorité saisie de la cause, couvrant en outre, forfaitairement, les frais de chancellerie et autres frais analogues.
Décisions judiciaires appliquant cette disposition (167)
A1 25 79 · vs (art. 3 al. 3, 13 et 25 LTar)
Contractor Bid Increase Justifies Public Contract Revocation
Provisions applied in conjunction with Art. 89 al. 1 LPJA to fix the amount of the court costs.
F1 24 124 · vs (art. 3 al. 3 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.
A1 25 17 · vs (art. 3 al. 3, 13 et 25 LTar)
Building Permit Denial Upheld Despite Preliminary Favorable Opinion
Cited along with Art. 89 al. 1 LPJA regarding the amount and basis for setting the costs.
F1 24 119 · vs (art. 3 al. 3 LTar)
Tax Assessment of Early Lease Termination Indemnity
Cited in the context of determining the amount of court costs.
F1 24 117 · vs (art. 3 al. 3 LTar)
Taxpayer Deduction for Wealthy Adult Children
Cited in the context of setting and imposing court costs.
A1 24 135 · vs (Art. 3 al. 3, 11, 13 al. 1 et 25 LTar)
Revocation of Residency for Long-Term Social Assistance Recipient Upheld
Cited as the legal basis for setting and imposing the court costs.
F1 24 108 · vs (art. 3 al. 3 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. 3 al. 3 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 25 8 · vs (Art. 3 Abs. 1 GTar)
Hospital Authority v. State Council (Administrative Appeal Dismissed as Settled)
Cited to explain the composition of the costs (outlays of the deciding authority and court fee).
A1 25 8 · vs (Art. 3 Abs. 3 GTar)
Hospital Authority v. State Council (Administrative Appeal Dismissed as Settled)
Cited to confirm that the court fee should globally cover the costs of the registry.
F1 24 65 · vs (art. 3 al. 3, 11, 13 al. 1 et 25 LTar)
Taxpayer Appeal on Real Estate Gains Tax Deferral for Insufficient Principal Residence Intent
Cited for the basis and amount of the court fees imposed on the appellant.
A1 23 177 · vs (art. 3 al. 1 LTar)
Employee Termination Appeal Withdrawn Following Settlement: Costs Awarded to Withdrawing Party
Cited to define that court costs (frais) include the authority's disbursements and the court fee.
A1 23 177 · vs (art. 3, 13 al. 1 et 25 al. 1 LTar)
Employee Termination Appeal Withdrawn Following Settlement: Costs Awarded to Withdrawing Party
Cited for setting the court fee (émolument de justice) at 1500 fr. and charging it to the appellant.
A1 24 258 · vs (art. 3 al. 3 LTar)
Appeal Timeliness Regarding Residency Permit Renewal Denial
Cited in conjunction with cost provisions for the calculation of the judicial fee.