132.11 FAVOPFRPF

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Art. 28 : Finanzausgleichsverordnung (FAV)

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Art. 28

1 Als besondere Last gemäss § 23 FAG gelten nicht beein-

flussbare Nettoaufwendungen einer Gemeinde für notwendige Aufga-

ben in einem durch Steuern zu finanzierenden Aufgabenbereich der

funktionalen Gliederung, soweit die Aufwendungen pro Kopf grösser

sind als die durchschnittlichen Nettoaufwendungen aller Gemeinden

ohne die Städte Zürich und Winterthur.

2 Insbesondere folgende Nettoaufwendungen gelten als beeinfluss-

bar und werden nicht berücksichtigt

a. zusätzliche Abschreibungen auf dem Verwaltungsvermögen,

b. Einlagen in Vorfinanzierungen,

c. Aufwendungen und Mindererträge, die gegen die Grundsätze gemäss

← Art. 27 Finanzausgleichsverordnung (FAV) Art. 30 →

Gerichtsentscheide zu dieser Bestimmung (8)

VB.2016.00786 · zh (Art. 28 Abs. 1 FAV)

Special Burden Equalization Provisional Assessment Finality and Expenditure Review

This provision seems related to the core subject of the appeal concerning the individual special burden equalization, which was decided upon.

VB.2016.00787 · zh (Art. 28 Abs. 1 FAV)

Special Burden Equalization: Final Determination and Expenditure Influence

This provision is cited as the legal basis for the individual special burden equalization.

VB.2016.00788 · zh (Art. 28 FAV)

Municipality Special Burden Equalization Payment Reduction Appeal

This provision from the financial equalization ordinance was cited in relation to the overall decision on the compensation.

VB.2016.00789 · zh (Art. 28 Abs. 1 FAV)

Municipality Equalization Payment Reduction Appeal Sustained

Cited in the legal norms section, likely related to the procedure or calculation of the compensation.

VB.2016.00786 · zh (Art. 28 Abs. 1 FAV)

Special Burden Equalization Payment Assessment and Municipal Expenditure Calculation

This provision is cited in the section listing the legal norms used, implying its relevance to the decision's core subject matter (Sonderlastenausgleich).

VB.2016.00787 · zh (Art. 28 Abs. 1 FAV)

Municipality's Special Burden Equalization Reduction Unlawful Due to Inappropriate Resource Comparison

The court used this provision to state that equalization contributions can only be reduced if a municipality disregards the general principles of budget and accounting.

VB.2016.00788 · zh (Art. 28 FAV)

Municipality's Right to Influence Special Burden Equalization Through Expenditure Adjustments

This article is listed under 'Rechtsnormen' which are the legal bases for the decision's substance, although the specific disposition orders are not fully visible, this provision is cited as relevant context to the ruling.

VB.2016.00789 · zh (Art. 28 Abs. 1 FAV)

Municipality's Special Burden Equalization Payment Reduction Overturned

This article is cited in the Rechtsnormen section associated with the substantive ruling, implying its use in determining the outcome regarding the individual special burden equalization.