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VRVORIORIP
CH-BE
CH-BE
Art. 10 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) - Antrag und Verfahren
Vorzeitige Rückerstattung
Art. 10 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) · Antrag und Verfahren
1. Der Anspruch auf vorzeitige Rückerstattung der Verrechnungssteuer kann schon im Jahre, in dem die verrechungssteuerbelasteten Einkünfte fällig werden, geltend gemacht werden.
2. Der Antrag ist auf amtlichem Formular zu stellen und bei der kantonalen Steuerverwaltung einzureichen.
3. Von der gleichen berechtigten Person kann in der Regel nur einmal im Jahr ein Antrag auf vorzeitige Rückerstattung gestellt werden.
4. Im Übrigen finden die Bestimmungen der Artikel 3, 4, 5 und 8 dieser Verordnung sinngemäss Anwendung.
Gerichtsentscheide zu dieser Bestimmung (18)
SK 2023 22 · be (Art. 10 Abs. 1 VRV)
Dangerous Overtaking Causing Near-Collision Upheld on Appeal
Cited in the final operative part ('Dispositiv') as a basis for the conviction for gross violation of traffic regulations.
SK 2021 388 · be (Art. 10 Abs. 1 VRV)
Swiss Court Upholds Gross Traffic Violation for Incautious Lane Change
Provision cited in the final dispositive declaring the appellant guilty of gross negligence in traffic offenses by violating this article.
SK 2019 350 · be (Art. 10 Abs. 2 VRV)
Driver Convicted for Gross Road Violations, Acquitted of Speeding, Fine Increased Upon Appeal
Cited as part of the basis for conviction for the serious traffic violation of overtaking.
SK 2020 93 · be (Art. 10 Abs. 2 VRV)
Gross Violation of Traffic Rules Due to Dangerous Overtaking
This provision was cited in connection with the upholding of the conviction for the first overtaking maneuver.
SK 2019 332 · be (Art. 10 Abs. 2 VRV)
Driver Convicted for Hit-and-Run After Minor Parking Lot Accident
Cited in the penal provisions used for sentencing the defendant.
SK 2018 489 · be (Art. 10 Abs. 2 VRV)
Gross Violation of Traffic Rules for Illegal Right Overtaking and Reckless Driving
Provision cited in the conviction regarding the duty to indicate a change of direction.
SK 2017 427 · be (Art. 10 Abs. 1 VRV)
Traffic Violations and Perjury Stemming from 2016 Motorway Incident
Cited in the dispositive section for A., referencing another provision of the Ordinance on Traffic Regulations.
SK 2018 31 · be (Art. 10 Abs. 2 VRV)
Cumulative Gross Traffic Violations Leading to Suspended Fine
Cited regarding the requirement to merge back after overtaking.
SK 2018 19 · be (Art. 10 Abs. 2 VRV)
Traffic Violation Appeal Regarding Tailgating and Hazardous Overtaking
Cited in the dispositive as the legal basis for the conviction of gross traffic offenses relating to insufficient distance after overtaking.
SK 2017 157 · be (Art. 10 Abs. 2 VRV)
Swiss Court Upholds Conviction for Reckless Driving, Hit-and-Run, and Evasion with 18-Month Prison Sentence
Cited in conjunction with Art. 90 Abs. 3 SVG regarding lane change regulations (duty to wait when rejoining the normal lane).
SK 2017 248 · be (Art. 10 Abs. 1 VRV)
Driver Convicted for Hit-and-Run and Traffic Violations at Pedestrian Crossing
Cited in the dispositive as a basis for the conviction regarding overtaking a vehicle stopped at a pedestrian crossing.
SK 2016 318 · be (Art. 10 Abs. 1 VRV)
Gross Traffic Violation Due to Lane Change Impeding Emergency Police Vehicle
Cited as a provision violated by the defendant, relating to the duty to swing out carefully and not obstruct traffic during a lane change.
SK 2016 387 · be (Art. 10 Abs. 2 VRV)
Traffic Offenses and Threat Conviction Upheld
A specific rule under the execution ordinance of the SVG, forming the basis for one traffic violation conviction.
SK 2017 18 · be (Art. 10 Abs. 2 VRV)
Driver Convicted for Gross Traffic Violation Due to Unsafe Lane Change in Front of Police Vehicle
Substantive provision applied in finding the accused guilty of the serious traffic offense.
SK 2016 21 · be (Art. 10 Abs. 1 VRV)
Prosecutor v. Driver (Traffic Violation over Passing Pedestrian Island)
Cited as a legal basis for the conviction (related to traffic ordinances).