171.21 PRGLMAPLI

CH

Art. 6 Legge federale del 18 marzo 1988 sulla retribuzione e l'infrastruttura dei parlamentari e sui contributi ai gruppi (LI) - Indennità di percorso

LI

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Art. 6 LI · Indennità di percorso

Il parlamentare che, abitando lontano, deve effettuare lunghi tragitti per recarsi a Berna riceve un’indennità di percorso.

← Art. 5 LI Legge federale del 18 marzo 1988 sulla retribuzione e l'infrastruttura dei parlamentari e sui contributi ai gruppi (LI) - Principio Art. 6a LI →

Decisioni giudiziarie che applicano questa disposizione (8)

FI.2021.0035 · vd (Art. 6 al. 2 LI)

Taxpayer v. Tax Authority Regarding Withholding Tax Reimbursement for Algerian Resident

This provision was cited in the reasoning regarding the scope of cantonal taxation but not explicitly in the dispositive (Orders I-III).

FI.2020.0109 · vd (art. 6 al. 1 LI)

Taxpayer Appeal Regarding Inclusion of French Real Estate Shares in Swiss Wealth Tax Base

Although cited by the appellant as a potential basis for non-taxation, the court found that the right to tax the fortune shares as movable assets was confirmed based on Swiss internal law (LI), subject to treaty limitations.

FI.2015.0071 · vd (art. 6 LI)

Taxpayer Appeal Regarding Extraordinary Income and Foreign Commissions

Used to confirm that the income realized in 2009 was taxable in Switzerland because the taxpayer failed to prove the existence of a permanent establishment abroad, based on similar principles to Art. 6 LIFD.

FI.2006.0005 · vd (Art. 6 al. 1 LI)

Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)

Cited in reasoning (Consid. 3) regarding the scope of unlimited tax liability.

FI.2006.0005 · vd (Art. 6 al. 2 LI)

Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)

Cited in reasoning (Consid. 3) regarding the scope of limited tax liability.

FI.2006.0106 · vd (Art. 6 al. 1 LI)

Taxpayer Appeal Regarding International Income Allocation and Double Taxation Convention

Cited in the reasoning to define unlimited tax liability based on personal connection.

FI.2006.0106 · vd (Art. 6 al. 3 LI)

Taxpayer Appeal Regarding International Income Allocation and Double Taxation Convention

This provision was central to the appellant's argument regarding the scope of taxation based on intercantonal rules, although the court ultimately rejected the appellant's interpretation of its scope in international relations.

FI.1996.0127 · vd (Art. 14, alinéa 6 LI)

Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel

Cited as the procedural provision used by the Tax Commission to consult the ACI.