668.21
VRVORIORIP
CH-BE
CH-BE
Art. 3 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) - Verrechnung mit direkten Steuern
Ordentliche Rückerstattung
Art. 3 Verordnung über die Rückerstattung der Verrechnungssteuer (VRV) · Verrechnung mit direkten Steuern
1. Die Verrechnungssteuer auf Kapitalerträgen und Lotteriegewinnen wird den natürlichen Personen durch Verrechnung mit den Steuern auf Einkommen und Vermögen zurückerstattet.
2. Gestützt auf den gestellten Antrag wird die Verrechnungssteuer mit der definitiven oder provisorischen Schlussabrechnung für das Steuerjahr, in dem der verrechnungssteuerbelastete Ertrag fällig geworden ist, verrechnet.
3. Die Verrechnung mit den Kantons- und Gemeindesteuern erfolgt anteilmässig.
Gerichtsentscheide zu dieser Bestimmung (32)
SK 2024 84 · be (Art. 3 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 2024 72 · be (Art. 3 Abs. 1 VRV)
Driver's Failure to Yield to Police Officer Results in Gross Negligence Finding
Cited in the final disposition (II) as the legal basis for the proven violation (duty of attention).
SK 2023 574 · be (Art. 3 Abs. 1 VRV)
Cantonal Court of Bern Upholds Conviction for Defamation, Assault, and Traffic Violation Following Altercation and Collision
Cited in the dispositive as groundwork for the conviction for traffic offense violations.
SK 2023 270 · be (Art. 3 Abs. 1 VRV)
Driver fined for distracted driving and roundabout collision.
Cited in the dispositive section specifying the legal provisions for the guilty verdict (distraction/action impeding driving).
SK 2023 160 · be (Art. 3 Abs. 1 VRV)
Self-Defense Excessive Force Resulting in Bodily Harm Conviction Appeal
Cited in the dispositive in relation to the initial conviction regarding the traffic offenses.
SK 2023 151 · be (Art. 3 Abs. 1 VRV)
Traffic Violations, Hit-and-Run, and Evasion of Impaired Driving Assessment
Cited in the context of the overall penalty calculation for the distinct offenses comprising the sentence.
SK 2022 624 · be (Art. 3 Abs. 1 VRV)
Appeal Against Conviction for Simple Traffic Violation Involving Mobile Phone Use While Driving
Cited in the operative part as the legal basis for the finding of guilt regarding the duty to direct attention to the road and traffic.
SK 2022 342 · be (Art. 3 Abs. 1 VRV)
Qualified Drug Trafficking, Money Laundering & Deportation of Long-Term Resident
The court applied this article in conjunction with other SVG articles regarding the simple traffic violation.
SK 2022 92 · be (Art. 3 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 pay attention to traffic.
SK 2021 613 · be (Art. 3 Abs. 1 VRV)
Negligent Homicide Following Traffic Collision with Pedestrian
Cited regarding the duty to dedicate attention to traffic, relevant to the finding of negligence.
SK 2022 53 · be (Art. 3 Abs. 1 VRV)
Driver Negligently Reversing Collision Conviction Upheld
Cited in the dispositive as a basis for the conviction.
SK 2022 29 · be (Art. 3 Abs. 1 VRV)
Swiss Driver Convicted for Traffic Violations and Flight After Collision, Acquitted on Procedural Grounds for Separate Incident.
Cited in the dispositive section (IV.4) regarding the simple traffic violation through lack of control of the vehicle (though the acquittal was later issued for the count related to Art. 37 Abs. 3 VRV, this article was cited in the general penalty section).
SK 2021 205 · be (Art. 3 VRV)
Insurance Fraud Conviction Affirmation: Staged CBD Facility Robbery
Cited in the sentencing order for A.II. in connection with traffic offenses.
SK 2021 81 · be (Art. 3 Abs. 1 VRV)
Swiss High Court Upholds Conviction for Hit-and-Run and Obstructing Impairment Testing
Cited in conjunction with the substance of the culpable conduct after an accident.
BK 2021 383 · be (Art. 3 Abs. 1 VRV)
Traffic Accident Liability Dismissal based on Lack of Evidence of Collision
Cited in point 5.2 regarding the duty to pay attention to the road and traffic.