680
GebG
CH-LU
CH-LU
§ 2 Gebührengesetz (GebG) - Subsidiäre Geltung
Geltungsbereich und Begriffe
§ 2 GebG · Subsidiäre Geltung
1. Das Gesetz wird nur so weit angewendet, als nicht besondere eidgenössische, interkantonale oder kantonale Vorschriften bestehen.
Gerichtsentscheide zu dieser Bestimmung (6)
A-4178/2016 (Art. 2 Abs. 2 AlkG)
Kiwi Wine vs. Alcopop: Customs Tariff Dispute
Excludes exclusively fermented alcoholic beverages from the Alcohol Act under certain conditions.
JAAC 64.115 (Art. 2 Abs. 2 AlkG)
Cider-Based Beverage Exempt from Alcohol Monopoly Duties
Used to determine that the product in question qualifies as an alcoholic product obtained solely by fermentation and is therefore not subject to alcohol legislation.
JAAC 64.53 (Art. 2 al. 1 Lalc)
Designer Drink Classification: Distilled Beverage vs. Fermented Product
This provision defines 'distilled beverage' and was used to classify the product 'X.' as falling under the scope of the law, making it subject to monopoly duties.
JAAC 64.53 (Art. 2 al. 2 Lalc)
Designer Drink Classification: Distilled Beverage vs. Fermented Product
This provision, which exempts products obtained solely by fermentation, was interpreted restrictively and ultimately found not to apply to the product 'X.'.
JAAC 63.82 (Art. 2 al. 1 et 2 Lalc)
Alcoholic Beverage Tax Exemption and Reverse Osmosis Process
This provision defines what constitutes a 'distilled beverage' under the law and exempts products obtained solely through fermentation, establishing the core legal distinction at issue.
JAAC 63.54 (Art. 2 al. 1 und 3 AlkG)
Imported Beer Tax Dispute
Used to determine that the importation of beer with added alcohol falls under the Alcohol Act.