171.21
GOPLOP
CH-JU
CH-JU
Art. 4 Loi d’organisation du Parlement de la République et Canton du Jura (LOP)
1. État, peuple, autorités » 17. Autorités » 171. Parlement
Art. 4 Loi d’organisation du Parlement de la République et Canton du Jura (LOP)
1 Le Parlement se réunit en séance constitutive au début de chaque législature.
2 Il tient des séances ordinaires et, en cas de besoin, des séances extraordinaires.
Décisions judiciaires appliquant cette disposition (6)
FI.2006.0005 · vd (Art. 4 let. c LI)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 3) regarding the basis for limited tax liability through economic connection (property ownership).
FI.2006.0073 · vd (art. 4. al. 3 LI)
Taxpayer v. Tax Authority: Deductibility of Losses from French Transparent Partnership
Cited as the cantonal equivalent defining the notion of 'permanent establishment'.
FI.2000.0065 · vd (art. 4 lit. b LI)
Taxpayers v. Tax Authority: Interim Taxation and Vehicle Expense Offset
Cited in the reasoning regarding the continued taxation in Vaud of income earned after the couple moved to Valais.
FI.1996.0127 · vd (Art. 4 LI)
Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel
Cited as the former provision defining tax domicile by reference to CC articles.
FI.1995.0099 · vd (Art. 46bis, alinéa 4, LI)
Recapture of Tax Deferral Upon Transfer of Reinvestment Property During Divorce
This provision was cited in the reasoning to explain the mechanism of reinvestment deduction, which was central to the dispute over the tax calculation in order B.
FI.1993.0150 · vd (art. 4 LI)
Municipality v. Taxpayer: Tax Domicile of Young Employee
This article dictates that domicile for the purpose of the Tax Law is determined by Articles 23 to 26 of the Swiss Civil Code, used in the substantive reasoning.