616.1 SUBGLSUB

CH-VS

Art. 14 Loi sur les subventions (LSub) - Obligation de renseigner et de collaborer

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Art. 14 LSub · Obligation de renseigner et de collaborer

1. Celui qui sollicite une subvention doit en principe déposer une demande écrite accompagnée de tous les documents nécessaires.

2. Le requérant doit fournir à l'autorité compétente les renseignements nécessaires. Les organisations, établissements et institutions doivent notamment présenter ou tenir à disposition

a) leurs comptes et leur budget;

b) leur organigramme, leur système salarial et leurs conditions de travail.

3. Le requérant doit, sur demande, permettre à l'autorité compétente de consulter ses dossiers et d'accéder aux établissements et locaux servant à l'accomplissement de ses tâches.

4. Ces obligations subsistent même après l'octroi de la subvention, afin que l'autorité compétente puisse opérer les contrôles nécessaires et élucider les cas de restitution.

5. Le destinataire des subventions doit, à la demande de l'autorité compétente, collaborer à l'évaluation périodique des subventions.

← Art. 13 LSub Loi sur les subventions (LSub) - But Art. 15 LSub →

Décisions judiciaires appliquant cette disposition (12)

A-2894/2022 (Art. 14 Abs. 1 SuG)

BAKOM v. Radio Broadcaster: Pension Fund Remediation Provision Not Eligible for COVID-19 Subsidy Repayment Calculation

The provision that only expenses that have actually arisen and are absolutely necessary for the appropriate fulfillment of the tasks are eligible for subsidies.

A-2895/2022 (Art. 14 Abs. 1 SuG)

Radio Broadcaster's COVID-19 Subsidy Recalled Due to Overstated Profit

Determines which expenses are reimbursable for subsidies, and was used to assess the deductibility of the pension fund provision.

A-2897/2022 (Art. 14 Abs. 1 SuG)

Broadcaster's COVID-19 Aid Recovery Upheld Over Pension Fund Provision

Used to determine that the provision for the pension fund was not a deductible expense under the Subsidies Act.

A-1431/2022 (Art. 14 al. 3 LSu)

Media Company Repays Pandemic Funds Due to Improper Asset Amortization

Cited as a provision concerning the calculation of financial results for aid intended to cover deficits, specifically regarding depreciation.

A-4488/2021 (Art. 14 Abs. 1 SuG)

Transport Company v. Federal Office of Transport: Subsidy Reimbursement and Trust Protection on Interest Calculation

This provision was used to assess which expenses are eligible for subsidies and whether they were 'unconditionally necessary'.

A-1484/2022 (Art. 14 al. 1 LSu)

Broadcaster Ordered to Repay COVID Subsidy Due to Insufficient Financial Transparency

Used to determine which expenses are eligible for subsidies, stating that only expenses actually incurred and absolutely necessary for the appropriate fulfillment of the task are taken into account.

B-5155/2017 (Art. 14 Abs. 1 i.V.m. Art. 2 Abs. 1 und 2 SuG)

Regional Authority's Wage Continuation Costs Not Reimbursable Beyond Notice Period

These articles state that only expenses that have actually been incurred and are absolutely necessary for the proper fulfillment of the task are eligible for subsidies.

A-4559/2011 (Art. 14 LSu)

Broadcaster Fee Calculation Upheld

Basis for determining the actual operating costs to be considered for the subsidy calculation.

B-5147/2012 (Art. 14 Abs. 1 SuG)

Reimbursable Salary Continuation Costs for Employee Release

Cited as the condition that expenditures must be absolutely necessary for the proper fulfillment of the task for them to be reimbursable.

A-1351/2011 (art. 14 al.1 LSu)

Broadcaster's Appeal on Fee Allocation Dismissed

Used to determine that only expenses actually incurred and absolutely necessary for the proper performance of the task are taken into account for the granting of a subsidy.

A-6121/2007 (Art. 14 Abs. 1 SuG)

Federal Court Upholds Limited Subsidy for Rail Siding Construction

Mandates that only expenses actually incurred are eligible for subsidies.

B-2216/2006 (Art. 14 SuG)

Federal Administrative Court: Subsidy Reduction for Introductory Courses Partially Overturned

Cited to define that only expenses that have actually been incurred and are absolutely necessary for the appropriate fulfillment of the task are eligible.