668.21
VRVORIORIP
CH-BE
CH-BE
Art. 4 Ordonnance sur le remboursement de l'impôt anticipé (ORI) - Remboursement
Remboursement ordinaire
Art. 4 Ordonnance sur le remboursement de l'impôt anticipé (ORI) · Remboursement
1. La personne contribuable est remboursée à l'occasion du décompte final des impôts cantonal et communal si la créance d'impôt anticipé excède
a les impôts compensables au sens de l'article 3,
b les autres créances fiscales échues du canton et des communes,
c les actes de défaut de biens relatifs à d'anciennes créances fiscales du canton et des communes.
2. L'intégralité de l'impôt anticipé est remboursée lorsque l'imputation sur les impôts cantonal et communal est impossible, ceux-ci ayant déjà été décomptés.
Décisions judiciaires appliquant cette disposition (9)
SK 2023 370 · be (Art. 4 Abs. 1 VRV)
Swiss Appellate Court Upholds Sentence for Multiple Traffic and Fraud Offenses Despite Incorrigibility Finding
Cited in the list of provisions used for the final sentencing decision (Abschnitt III).
SK 2019 332 · be (Art. 4 Abs. 1 und 54 Abs. 1 und 2 VRV)
Driver Convicted for Hit-and-Run After Minor Parking Lot Accident
Cited in the penal provisions used for sentencing the defendant (related to traffic regulations).
SK 2017 462 · be (Art. 4 Abs. 1 VRV)
Negligent Grievous Bodily Harm due to Lane Infraction
This article, concerning driving speed adapted to circumstances, was cited as a basis for the negligent conviction.
SK 2019 143 · be (Art. 4 Abs. 5 VRV)
Cantonal Court Ruling on Speeding Violation Margin of Error
Substantive provision applied in the final conviction regarding the precedence of posted speed limits.
SK 2017 395 · be (Art. 4 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) concerning speed adaptation rules.
SK 2017 395 · be (Art. 4 Abs. 2 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) concerning rules for wet/leafy roads.
SK 2017 344 · be (Art. 4 Abs. 2 VRV)
Driver Negligent for Speeding in Construction Zone
This provision specifies the duty to drive slowly when the road is covered with sand, supporting the finding of a violation of Art. 32 Abs. 1 SVG.
SK 2017 299 · be (Art. 4 VRV)
Cantonal Jurisdiction Over Speed Measurement Evidence
This provision of the Road Traffic Regulations is cited as part of the legal basis for the conviction and sentencing in order point 1.
SK 2016 200 · be (Art. 4 Abs. 1 VRV)
Cantonal Court of Bern: Reckless Driving Homicide vs. Accessory Liability
Cited in the dispositive section concerning A.'s sentence, likely related to speed limits or traffic regulation specifics.