642.21 VSTGLIALIP

CH

Art. 44 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 6. Frais

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Art. 44 LIA

En règle générale, la procédure de perception et de réclamation est gratuite.

Quelle que soit l’issue de la procédure, les frais des enquêtes peuvent être mis à la charge de celui qui les a occasionnés par sa faute.

← Art. 43 LIA Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA) Art. 45 LIA →

Décisions judiciaires appliquant cette disposition (5)

A 2023 4 · zg (Art. 44 Abs. 1 VStG)

Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification

Cited as part of the legal basis for imposing court costs on the losing party.

A 2023 4 · zg (Art. 44 Abs. 1 VStG)

Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification

Cited as the legal basis for allocating court costs.

A 2022 9 · zg (Art. 44 Abs. 1 VStG)

Taxpayer Appeal of Untimely Objection to Withholding Tax Refund Denial

Cited in conjunction with other provisions as the basis for imposing court costs on the losing party.

A-6523/2007 (art. 44 LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Governs the allocation of procedural costs in tax proceedings.

A/873/2001 · ge (Art. 44 LIP)

Student Repetition Denial Overturned Due to Insufficient Consideration of Personal Circumstances

Although the court did not rely on this article as the primary ground for the final order, it was cited in conjunction with Art. 22 RES as part of the regulatory framework under review (the underlying administrative decision cited it as the legal basis).