Arrêt de IIe Cour de Droit Public, 30 septembre 1981
Conférencier | Publié |
Date de Résolution | 30 septembre 1981 |
Source | IIe Cour de Droit Public |
Chapeau
107 Ia 186
37. Auszug aus dem Urteil der II. öffentlichrechtlichen Abteilung vom 30. September 1981 i.S. Gebr. Prina AG gegen Steuerrekurskommission des Kantons Solothurn (staatsrechtliche Beschwerde)
Regeste
Conditions de forme du recours de droit public au sens de l'art. 90 al. 1 litt. b OJ.
Extrait des considérants: à partir de page 186
BGE 107 Ia 186 S. 186
Erwägungen:
-
Nach der Rechtsprechung zur Begründung von staatsrechtlichen Beschwerden muss der Beschwerdeführer dartun, worin die Verletzung der verfassungsmässigen Rechte besteht, die er anruft. Handelt es sich um eine Willkürbeschwerde wegen Verletzung von Art. 4 BV, genügt es nicht, wenn der Beschwerdeführer bloss den angefochtenen Entscheid rügt, wie er dies in einem appellatorischen Verfahren tun könnte, bei dem die Rechtsmittelinstanz die Rechtsanwendung frei überprüfen kann (BGE 96 I 451 E. 3). Er muss deutlich dartun, welche Vorschriften oder allgemein anerkannten Rechtsgrundsätze die kantonalen Behörden in einer gegenBGE 107 Ia 186 S. 187
Art. 4 BV verstossenden Weise verletzt haben sollen (BGE 96 I 17 E. 4).
Vorliegend...
Pour continuer la lecture
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