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Art. 19 Kirchensteuergesetz (KStG) - Steueransprüche
Steuerbezug
Art. 19 Kirchensteuergesetz (KStG) · Steueransprüche
1. Die Kirchensteuer einer juristischen Person wird auf die Kirchgemeinden, die nach Artikel 7 anspruchsberechtigt sind, aufgeteilt.
2. Der Anteil der Kirchgemeinden bemisst sich nach der Zahl ihrer Konfessionsangehörigen in der Sitz- oder Ansprechergemeinde im Verhältnis zur Zahl der Konfessionsangehörigen der anspruchsberechtigten Kirchgemeinden.
3. Für die Ermittlung der Konfessionsangehörigkeit sind die letzten gültig erklärten Ergebnisse einer eidgenössischen Volkszählung massgebend.
Gerichtsentscheide zu dieser Bestimmung (10)
C-5790/2022 (Art. 19 cpv. 2 LPSpo)
Confiscation of Doping Agents Upheld Due to Recipient's Knowledge
This provision allows for the delegation of anti-doping measures to a national anti-doping agency, which is relevant for the authority's competence to issue decisions.
C-4848/2020 (Art. 19 Abs. 2 SpoFöG)
National Anti-Doping Agency v. Individual (Importation of Prohibited Substances)
Cited as the legal basis for the transfer of powers to a national anti-doping agency to issue orders.
S 2021 43 · zg (Art. 22 Abs. 1 i.V.m. Art. 19 Abs. 3 SpoFöG und Art. 74 Abs. 1 lit. a und Abs. 2 SpoFöV)
Physician Acquittal in Doping Case Involving Ozone Therapy and Disputed Testosterone Prescription
Cited in order 2 as the legal provisions for which the accused was acquitted.
C-2493/2020 (Art. 19 Abs. 2 SpoFöG)
Import of Growth Hormones for Personal Use Prohibited Due to Lack of Legitimate Medical Documentation
This provision was used to establish the competence of the opposing party to take measures against doping.
C-4364/2015 (Art. 19 Abs. 2 SpoFöG)
Doping Substance Seizure Upheld Due to Insufficient Defense
Basis for the delegation of powers to Antidoping Schweiz to take measures against doping.
A-6381/2015 (Art. 19 SpoFöG)
Federal Contributions to Anti-Doping Foundation Deemed Non-Taxable Subsidies
The court's interpretation of this article was crucial in determining whether the payments constituted a subsidy or taxable remuneration for the delegation of a federal task, ultimately leading to the decision to overturn the previous ruling.
C-6302/2013 (Art. 19 Abs. 2 SpoFöG)
Anabolic Steroids Confiscation Upheld Regardless of Intended Use
Cited as the basis for the Federal Council to transfer powers to a national anti-doping agency, establishing the competence of Antidoping Schweiz.
C-1351/2013 (art. 19 al. 2 LESp)
Confiscation of Imported Growth Hormones Upheld
Cited as the basis for the delegation of competence to Antidoping Suisse to take necessary anti-doping measures.
C-1351/2013 (art. 19 al. 3 LESp)
Confiscation of Imported Growth Hormones Upheld
Cited to define the scope of prohibited products and methods, which are listed in the ordinance.
C-6725/2012 (art. 19 al. 3 LESp)
Anti-doping Agency v. Recipient (Doping Substances)
Used to identify the prohibited products and methods listed in the ordinance.