Legislator Jurisprudence & Législation
668.21 VRVORIORIP CH-BE

Art. 8 Ordonnance sur le remboursement de l'impôt anticipé (ORI) - Procédure

Remboursement ordinaire
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Art. 8 Ordonnance sur le remboursement de l'impôt anticipé (ORI) · Procédure

1. L'Intendance cantonale des impôts examine la demande déposée et notifie sa décision avec la décision de taxation.

2. L'Intendance cantonale des impôts motive toute décision rejetant en tout ou en partie une demande de remboursement.

← Art. 7 Ordonnance sur le remboursement de l'impôt anticipé (ORI) Généralités Art. 9 Ordonnance sur le remboursement de l'impôt anticipé (ORI) →

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Décisions judiciaires appliquant cette disposition (9)

SK 2023 370 · be (Art. 8 Abs. 3 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 2023 381 · be (Art. 8 Abs. 3 VRV)
Appellate Court Upholds Conviction for Gross Traffic Violations Following Emergency Lane Overtaking
Cited in the dispositive regarding exceptions to overtaking rules in traffic columns.
SK 2019 475 · be (Art. 8 Abs. 3 VRV)
Traffic Violation and Conditional Sentence for Reckless Overtaking
Cited in relation to the prohibition of overtaking on the right through lane changes.
SK 2019 99 · be (Art. 8 VRV)
Appeal Against Traffic Violation Classification and Sentencing for Illegal Overtaking
Cited as part of the legal basis for the offence regarding rules on overtaking and right-of-way.
SK 2019 205 · be (Art. 8 Abs. 3 VRV)
Swiss Appellate Court Costs Reassessment Following Federal Supreme Court Intent Reclassification
Cited in the dispositive as a legal basis for the established guilt.
SK 2018 31 · be (Art. 8 Abs. 3 VRV)
Cumulative Gross Traffic Violations Leading to Suspended Fine
Cited in relation to the prohibition/exceptions for right-side overtaking.
SK 2018 70 · be (Art. 8 Abs. 3 VRV)
Gross Traffic Violation: Reckless Overtaking on Right
Cited as a basis for the conviction (related to traffic regulations).
SK 2017 2 · be (Art. 8 Abs. 3 VRV)
Driver v. Prosecutor: Road Rage and Traffic Coercion
Cited as part of the applicable legal provisions for the final sentencing.
SK 2017 21 · be (Art. 8 Abs. 3 Satz 2, 10 Abs. 2 und 36 Abs. 5 VRV)
Appellate Court Upholds Gross Violation Finding for Aggressive Right-Lane Overtaking and Unsafe Lane Change on Highway
Cited as a legal basis for the conviction under item II.