{
  "Signatur": "VS_BZG_999",
  "Spider": "VS_Gerichte",
  "Datum": "2008-07-11",
  "PDF": {
    "Datei": "VS_Gerichte/VS_BZG_999_A1-08-47_2008-07-11.pdf",
    "URL": "https://api-justsearche.vs.ch/api/documents/43a71c4942ba487bc7759c58cdb3f16b/file/",
    "Checksum": "8145eb0e8044d822f8b6697bd73ce3e0"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A1 08 47"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Wallis Sonstiges Gericht Sonstige Kammer 11.07.2008 A1 08 47"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Valais Autre tribunal Autre chambre 11.07.2008 A1 08 47"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Vallese Altro tribunale Altro camera 11.07.2008 A1 08 47"
    }
  ],
  "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": "75                        Emoluments et taxes   Gebühren und Abgaben            TCVS A1 08 47   ACDP du 11 juillet 2008, X. SA c. CE   Taxes de raccordement aux égouts; principe de causalité; arrêt incitatif   − Une facture fixant provisoirement une taxe communale dont le montant définitif doit   être arrêté ultérieurement n'est pas une décision au sens de l'art. 5 LPJA; elle ne   peut ainsi faire l'objet d'un recours administratif ni, par conséquent, être confirmée   par un prononcé sur un tel recours. Une éventuelle confirmation de ce genre est une   irrégularité à rectifier d'office au stade du recours de droit administratif (consid. 1).   − Le recourant qui se plaint d'une violation du principe de la couverture des frais doit   motiver ce grief en se référant aux comptes publiés de la collectivité créancière de la   taxe (consid. 3 et 5b).   − Nature juridique des taxes uniques"
    }
  ],
  "ScrapyJob": "446973/52/2024",
  "Zeit UTC": "21.01.2026 02:07:19",
  "Checksum": "fef04d213db3798bcdcb41e22d58a570",
  "Sprache": "fr",
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