All three municipalities adopted in 2014, the unit design and the law on Tourism, the by 1. January 2015 entered into force. By contrast, around 400 Objections were submitted. Four Objections were withdrawn as a sample of the cases to the Federal court.

the Complainants are owners of second homes, which you can use yourself. You of rügen, in Essence, that the Gästetaxte funds collected would not be used only for the intended purpose for the benefit of the tourist infrastructure, but also to cover the General financial budget.

Further into the lead on a lump-sum-based method for the calculation of the Taxe to arbitrary results criticise. This is evident from a published Wednesday by the judgment of the Federal court.

The highest Swiss court has rejected the arguments of the Complainant, and supports the Decisions of the Grisons administrative court in October 2017.

Like the lower court, the Federal court comes to the conclusion that the funds would be used in all three municipalities for tourism-related expenses. This would have shown the three municipalities.

The Federal judge pointed out, the earmarking of expenditure will not be questioned if individual facilities would also be used by persons resident in the municipality in question.

In the calculation of the fee in order for the Federal court comes to the conclusion that the method does not lead to results that would stand in stark contradiction to the actual conditions. A generalization would lead to inaccuracies. These are, however, to add, to be able to make a rational charge.

The tax consists of a basic amount of 220 francs per year. Add 9 francs per square meter of living space. One of the Complainants, a married couple has to pay for its 127 square metre apartment for a year a fee in order of 1363 Swiss francs.

(judgments 2C_1049-1050/2017 from 15.04.2019)

(SDA)