822.41
EGZUMFAMZGEGZUFAMZG
CH-AR
CH-AR
Art. 3 Einführungsgesetz zum Bundesgesetz über die Familienzulagen - Zweigniederlassungen
II. Unterstellung
Art. 3 EG zum FamZG · Zweigniederlassungen
1. Zweigniederlassungen im Kanton unterstehen grundsätzlich diesem Gesetz.
2. Die kantonale Familienausgleichskasse kann mit anderen Kantonen oder ausserkantonalen Familienausgleichskassen für die Unterstellung von Zweigniederlassungen abweichende Regelungen vereinbaren.
Gerichtsentscheide zu dieser Bestimmung (6)
30.2022.12 · ti (Art. 2. e 3 LLN)
Employer's Advance of Family Allowances Without Entitlement Not Protected Against Repayment Demand
Cited in the reasoning regarding the simplified procedure under which some employers pay annually.
SGSTA.2021.34 · so (Art. 3 BGSA)
Taxpayers' Appeal on Simplified Tax Assessment Dismissed
Cited in the reasoning about the VAV framework, although its specific criteria were not the primary reason for the final order.
SGSTA.2017.9 · so (Art. 3 BGSA)
Taxation of Shareholder-Manager Income: Abuse of Simplified Declaration Procedure
This provision details the registration and collection of social security contributions and taxes through the VAV, relevant to the court's determination of proper procedure.
SB.2012.00103 · zh (Art. 3 BGSA)
Shareholder-Employee Simplified Tax Procedure Upheld
The court partially granted the appeal, remanding the case for determination of tax factors and cost allocation, which implies that the application of this provision was central to the decision.
VPB 2002.223 (Art. 3 LTN)
Switzerland's Proposed Law to Combat Undeclared Work
This article requires cantons to establish or designate a control body responsible for coordinating actions against undeclared work and for carrying out controls.
SB.2012.00103 · zh (Art. 3 BGSA)
Tax Appeal on Simplified Accounting and Related-Party Payments
The court considered the requirements of this article regarding the simplified accounting procedure for taxes.