668.21 VRVORIORIP

CH-BE

Art. 14 Ordonnance sur le remboursement de l'impôt anticipé (ORI)

Infractions

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Art. 14 Ordonnance sur le remboursement de l'impôt anticipé (ORI)

1. Les autorités cantonales et communales sont tenues de dénoncer à l'Intendance cantonale des impôts toute infraction en procédure de remboursement qu'elles découvrent dans l'exercice de leur activité officielle. L'Intendance cantonale des impôts transmet les dénonciations à l'Administration fédérale des contributions.

2. L'Intendance cantonale des impôts est habilitée à infliger des amendes pouvant aller jusqu'à 500 francs pour l'inobservation de prescriptions d'ordre (art. 67, al. 3 LIA[7]). La procédure est régie par les dispositions de la loi sur les impôts relatives aux infractions.

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Décisions judiciaires appliquant cette disposition (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).