668.21
VRVORIORIP
CH-BE
CH-BE
Art. 3 Ordonnance sur le remboursement de l'impôt anticipé (ORI) - Imputation sur les impôts directs
Remboursement ordinaire
Art. 3 Ordonnance sur le remboursement de l'impôt anticipé (ORI) · Imputation sur les impôts directs
1. L'impôt anticipé frappant les rendements de capitaux et les gains de loterie est remboursé aux personnes physiques sous forme d'imputation sur les impôts sur le revenu et la fortune.
2. L'impôt anticipé est imputé sur demande à l'occasion du décompte final définitif ou provisoire de l'année fiscale durant laquelle le revenu assujetti à l'impôt anticipé est échu.
3. L'imputation sur les impôts cantonal et communal se fait proportionnellement.
Décisions judiciaires appliquant cette disposition (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.