{ "Signatur": "VS_BZG_999", "Spider": "VS_Gerichte", "Datum": "2005-10-21", "PDF": { "Datei": "VS_Gerichte/VS_BZG_999_A1-05-166_2005-10-21.pdf", "URL": "https://api-justsearche.vs.ch/api/documents/fb52a2733751978edad7f2a8be709b2b/file/", "Checksum": "895357d197fd5430f37f8e90ecd52f8d" }, "Scrapedate": "2023-01-01", "Num": [ "A1 05 166" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer 21.10.2005 A1 05 166" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre 21.10.2005 A1 05 166" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera 21.10.2005 A1 05 166" } ], "Meta": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera" }, { "Sprachen": [ "de", "fr", "it" ], "Text": "KGVS A1 Oeffentliches Recht ordentlich" } ], "Abstract": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "KGE (öffentlichrechtliche Abteilung) vom 21. Oktober 2005 i.S. A.B. c. Gemeinde S. Kur- und Beherbergungstaxe – Jahrespauschale für Kur- und Beherbergungstaxen. – Die Jahrespauschale kann von jeder taxpflichtigen Person verlangt werden. Eine einschränkende Interpretation ist gesetzeswidrig. Taxe de séjour et taxe d’hébergement – Perception de la taxe de séjour et de la taxe d’hébergement selon le système du forfait annuel. – Chaque personne assujettie peut se mettre au bénéfice de ce système de per- ception. Illégalité d’une application plus restrictive des dispositions légales en cette matière. Gekürzter Sachverhalt A. B. ist Eigentümer zweier Häuser, die er als Ferienwohnungen bewirtschaftet. Im Februar 2004 stellte er beim örtlichen Verkehrsver- ein den Antrag, die Kurtaxe für seine beiden Gebäude in Form von Jah- respauschalen zu entrichten, was ihm dieser und anschliessend der 63 KGVS A1 05 166" } ], "ScrapyJob": "446973/52/2024", "Zeit UTC": "21.01.2026 02:07:07", "Checksum": "375be2f6d0c9e5a7ca75e7f026b7ed61", "Sprache": "de", "Chunktime": "12.04.2026 07:30:42", "Chunks": [ { "id": { "id": "VS/BZG/999/A1-05-166_2005-10-21_C0001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_C0001.json" }, "offset": 0, "len": 4825, "MicroChunks": [ { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00001.txt", "offset": 0, "len": 675 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00002", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00002.txt", "offset": 675, "len": 337 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00003", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00003.txt", "offset": 1012, "len": 545 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00004", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00004.txt", "offset": 1337, "len": 522 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00005", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00005.txt", "offset": 1859, "len": 677 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00006", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00006.txt", "offset": 2400, "len": 496 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00007", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00007.txt", "offset": 2896, "len": 590 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00008", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00008.txt", "offset": 3486, "len": 555 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00009", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00009.txt", "offset": 4041, "len": 478 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00010", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00010.txt", "offset": 4302, "len": 523 } ] }, { "id": { "id": "VS/BZG/999/A1-05-166_2005-10-21_C0002", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_C0002.json" }, "offset": 4825, "len": 4899, "MicroChunks": [ { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00011", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00011.txt", "offset": 4825, "len": 624 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00012", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00012.txt", "offset": 5438, "len": 585 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00013", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00013.txt", "offset": 6023, "len": 664 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00014", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00014.txt", "offset": 6290, "len": 620 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00015", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00015.txt", "offset": 6781, "len": 419 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00016", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00016.txt", "offset": 7187, "len": 686 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00017", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00017.txt", "offset": 7857, "len": 665 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00018", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00018.txt", "offset": 8244, "len": 495 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00019", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00019.txt", "offset": 8739, "len": 693 }, { "id": "VS/BZG/999/A1-05-166_2005-10-21_MC00020", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-05-166_2005-10-21_MC00020.txt", "offset": 9218, "len": 506 } ] } ] }