Facts
On 30 April 2008, X AG submitted a building permit application for the demolition of several houses and the construction of a residential and commercial building. On 14 July 2009, the municipality of Davos granted the building permit, which included a steering levy of CHF 302,140 (1,510.70 m2 GFA at CHF 200 per m2). X AG paid this levy in the summer of 2009.
In the meantime, the Administrative Court of the Canton of Graubünden had annulled the steering levy of the municipality of Davos in another case, as there was no sufficient legal basis for it. The municipality of Davos appealed against this to the Federal Supreme Court, but the appeal was dismissed.
On 26 January 2010 and 11 March 2010, X AG applied for a refund of the paid steering levy, which the Small Cantonal Council of the municipality of Davos rejected. X AG unsuccessfully appealed against this to the Administrative Court of the Canton of Graubünden.
Considerations
The Federal Supreme Court states that according to general principles of law, services that are provided without a realized or subsequently lapsed legal basis must generally be reimbursed. However, a legally binding decision can only be revoked under narrow conditions such as revision, revocation or nullity.
In the present case, the lower instance has rightly decided that neither a ground for revision nor the nullity of the levy decision exists. Revocation is also not an option, as X AG failed to challenge the decision.
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