171.21 PRGLMAPLI

CH

Art. 4 Legge federale del 18 marzo 1988 sulla retribuzione e l'infrastruttura dei parlamentari e sui contributi ai gruppi (LI) - Vitto e pernottamento

LI

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Art. 4 LI · Vitto e pernottamento

Il parlamentare riceve un’indennità per il vitto e un’indennità di pernottamento.

← Art. 3a LI Legge federale del 18 marzo 1988 sulla retribuzione e l'infrastruttura dei parlamentari e sui contributi ai gruppi (LI) - Principio Art. 5 LI →

Decisioni giudiziarie che applicano questa disposizione (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.