171.21
PRGLMAPLI
CH
CH
Art. 8 Legge federale del 18 marzo 1988 sulla retribuzione e l'infrastruttura dei parlamentari e sui contributi ai gruppi (LI) - Assicurazione contro le malattie e gli infortuni
LI
Art. 8 LI · Assicurazione contro le malattie e gli infortuni
Spetta al parlamentare assicurarsi contro le malattie e gli infortuni che possono sopravvenire durante l’attività parlamentare in Svizzera.
La Confederazione prende a carico le spese causate da malattie o infortuni di cui è vittima un parlamentare che si trova all’estero nell’esercizio delle proprie funzioni in quanto tali spese non siano assunte dall’assicurazione personale del parlamentare contro le malattie e gli infortuni. L’ordinanza dell’Assemblea federale del 18 marzo 1988 concernente la legge sulle indennità parlamentari disciplina i dettagli.
Decisioni giudiziarie che applicano questa disposizione (8)
FI.2015.0069 · vd (Art. 8 al. 3 LI)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited (along with Art. 216 al. 1 LIFD) regarding the taxation period in case of domicile transfer within Switzerland (though the main ground relied on Art. 68 al. 1 aLHID).
FI.2010.0023 · vd (art. 8 al. 3, 1ère phrase, LI)
Tax Domicile Dispute: Vaud vs. Valais
Cited in the reasoning section regarding the taxation period applicable upon a change of domicile within Switzerland.
FI.2007.0075 · vd (art. 8 al. 1 LI)
Tax Domicile Dispute: Owned Property vs. Rental Residence for Employment
Provision on the commencement of taxation period, cited in the reasoning explaining the tax law framework applied to the case outcome.
FI.2007.0075 · vd (art. 8 al. 3 LI)
Tax Domicile Dispute: Owned Property vs. Rental Residence for Employment
Provision regarding the unity of the fiscal period, cited in the reasoning explaining the tax law framework applied to the case outcome.
VPB 2004.426 (Art. 8 LMAP)
Parliamentary Allowances and Benefits Adjustment Act
This provision is cited as the basis for the Confederation's mandate to provide insurance for illness and accidents abroad.
FI.2003.0031 · vd (Art. 8 al. 3 LI)
Tax Domicile Determination Based on Employment Location Versus Property Ownership
This provision concerning the unity of the tax period (for 2003 onwards) was cited in the context of analyzing the tax situation, although the final decision relates to the 2001-2002 period.
FI.1996.0047 · vd (Art. 8 LI)
Bare Owner Liability for Usufructuary Taxes
The court confirmed the decision based on the taxpayer's joint liability as bare owner for the usufructuary's tax debt, which is the primary ground for upholding the claim.
FI.1989.0050 · vd (Art. 8 LI)
Taxpayer Rental Value Appeal on Inherited Property
Cited in the reasoning to explain that the property value itself (not just the rental value) is taxed differently when there is a usufruct, contextualizing the non-application of tax benefits to the appellant as a bare owner.