668.21
VRVORIORIP
CH-BE
CH-BE
Art. 12 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) - Bund
Abrechnung mit Bund und Gemeinden
Art. 12 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) · Bund
1. Die kantonale Steuerverwaltung führt über alle bewilligten Rückerstattungen eine Buchhaltung und erstellt die vorgeschriebenen Register sowie die für die periodische Rechnungsstellung beim Bund erforderlichen Abrechnungen.
2. Das dem Kanton zustehende Recht zur verwaltungsrechtlichen Klage gegen eine von der eidgenössischen Steuerverwaltung angeordnete vorsorgliche Kürzung (Art. 58 Abs. 4 VStG) wird durch die Finanzdirektion ausgeübt.
Gerichtsentscheide zu dieser Bestimmung (23)
SK 2024 353 · be (Art. 12 Abs. 1 VRV)
Defendant v. Prosecution (Traffic Violation)
Provision concretizing the obligation to maintain a sufficient distance, applied in the guilty verdict.
SK 2023 232 · be (Art. 12 Abs. 1 VRV)
Driver Fails to Maintain Safe Distance Challenge, Conviction Upheld
The provision specifying the requirement to maintain sufficient distance when following another vehicle.
BK 2023 480 · be (Art. 12 Abs. 1 VRV)
Complainant v. Public Prosecutor (Decision Not to Prosecute for Negligent Bodily Harm Following Traffic Collision)
Cited in the reasoning defining the duty to keep sufficient distance when following another vehicle.
BK 2023 480 · be (Art. 12 Abs. 1 der Verkehrsregelnverordnung [VRV; SR 741.11])
Complainant v. Public Prosecutor (Decision Not to Prosecute for Negligent Bodily Harm Following Traffic Collision)
Cited in the appellant's argument regarding potential punishable conduct (insufficient distance).
SK 2023 203 · be (Art. 12 Abs. 1 VRV)
Aggravated Traffic Offenses, Property Damage, and Coercion Leading to Unconditional Fine
Cited in the dispositive for declaring the appellant guilty of a gross traffic offense regarding maintaining distance.
SK 2022 92 · be (Art. 12 Abs. 1 VRV)
Failure to Maintain Distance Leading to Rear-End Collision After Roundabout
Cited in the dispositive as part of the legal basis concerning the duty to maintain adequate distance when following.
SK 2022 164 · be (Art. 12 Abs. 2 VRV)
Driver Convicted for Intentional Abrupt Braking Causing Rear-End Collision
Cited as the specific traffic regulation whose gross violation led to the conviction.
SK 2022 349 · be (Art. 12 Abs. 2 VRV)
Driver fined for Gross Traffic Violation by Abrupt Braking
This article specifies that abrupt braking and stopping are only permitted in emergencies, forming the basis on which the appellant's braking was judged as a violation.
SK 2021 613 · be (Art. 12 Abs. 3 VRV)
Negligent Homicide Following Traffic Collision with Pedestrian
Cited regarding the prohibition against stopping on a pedestrian crossing in stop-and-go traffic, relevant to the finding of negligence.
SK 2019 449 · be (Art. 12 Abs. 1 VRV)
Driver Convicted for Insufficient Following Distance
Cited in conjunction with SVG articles as grounds for conviction for failing to maintain a sufficient distance.
SK 2020 165 · be (Art. 12 Abs. 2 VRV)
Swiss High Court Upholds Conviction for Gross Traffic Violation Due to Unjustified Braking
This provision concerns the prohibition against abrupt braking when a following vehicle is present, which was violated.
SK 2019 184 · be (Art. 12 Abs. 1 VRV)
Swiss Court Upholds Conviction for Gross Traffic Violation Due to Tailgating.
Cited as a supplementary provision to SVG Art. 34 regarding maintaining sufficient distance.
SK 2018 168 · be (Art. 12 Abs. 2 VRV)
Appeal Against Conviction for Gross Traffic Violations Involving Dangerous Maneuvering and Sudden Braking
Used as a specific legal basis for the gross violation related to unwarranted abrupt braking.
SK 2017 395 · be (Art. 12 Abs. 1 VRV)
Driver Convicted of Qualified Gross Traffic Violation for Excessive Speed in Unlit Rest Area
This provision was cited in the application of law section (VII.II).
SK 2018 31 · be (Art. 12 Abs. 1 VRV)
Cumulative Gross Traffic Violations Leading to Suspended Fine
Cited in connection with the obligation to maintain a sufficient distance (Art. 34 para. 4 SVG).