668.21 VRVORIORIP

CH-BE

Art. 14 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV)

Widerhandlungen

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Art. 14 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV)

1. Die Kantons- und Gemeindebehörden sind verpflichtet, jede Widerhandlung im Rückerstattungsverfahren, von der sie in Ausübung ihrer amtlichen Tätigkeit Kenntnis erhalten, der kantonalen Steuerverwaltung anzuzeigen. Sie leitet die Anzeigen an die Eidgenössische Steuerverwaltung weiter.

2. Zur Ausfällung von Bussen bis zu 500 Franken für Ordnungswidrigkeiten (Art. 67 Abs. 3 VStG) ist die kantonale Steuerverwaltung zuständig. Für das Verfahren gelten sinngemäss die Vorschriften über die Widerhandlungen im Steuergesetz.

← Art. 13 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) Zweck Art. 15 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) →

Gerichtsentscheide zu dieser Bestimmung (10)

SK 2023 154 · be (Art. 14 Abs. 1 VRV)

Driver's Appeal of Right-of-Way Violation Conviction and Procedural Fairness Claims Dismissed

Cited in the dispositive as the provision detailing the duty to yield right of way.

SK 2024 84 · be (Art. 14 Abs. 1 VRV)

Driver's Gross Negligence in Right-of-Way Violation Leading to Serious Injury Upheld

Cited in the dispositive as a legal basis for the conviction under Art. 90 Abs. 2 SVG.

SK 2023 270 · be (Art. 14 Abs. 1 VRV)

Driver fined for distracted driving and roundabout collision.

Cited in the dispositive section specifying the legal provisions for the guilty verdict (duty to yield).

SK 2023 151 · be (Art. 14 Abs. 1 VRV)

Traffic Violations, Hit-and-Run, and Evasion of Impaired Driving Assessment

Cited in the reasoning regarding the violation of the 'No Priority' sign, which formed part of the established, non-appealed offense.

SK 2021 283 · be (Art. 14 Abs. 1 VRV)

Driver Convicted for Traffic Violations, Unsafe Merge, Collision, and Hit-and-Run

Cited as part of the concurrence rules and for the gross traffic offense regarding yielding rights.

SK 2020 167 · be (Art. 14 Abs. 1 VRV)

Negligent Bodily Harm Due to Unsafe Left Turn into Visible Obstruction

This article regarding yielding vehicles at an intersection was cited as a basis for the conviction.

SK 2020 438 · be (Art. 14 Abs. 1 VRV)

Driver Convicted for Failing to Yield in Roundabout

Cited as the rule on yielding and stopping before intersections applied to the offense.

SK 2019 82 · be (Art. 14 Abs. 1 VRV)

Driver Duty to Yield Precedence at Obstructed Left Turn Affirmed (CHF 300 Fine Upheld)

Cited as a relevant substantive provision concerning the obligation not to obstruct right-of-way privileged traffic.

SK 2019 7 · be (Art. 14 Abs. 1 VRV)

Aggravated Traffic Violation Due to Reckless Lane Change Causing Near Collision

Cited in connection with establishing the violation of traffic rules.

SK 2017 395 · be (Art. 14 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).