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Art. 20 Kirchensteuergesetz (KStG) - Steuerteilung

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Art. 20 Kirchensteuergesetz (KStG) · Steuerteilung

Sind natürliche oder juristische Personen in verschiedenen Kirchgemeinden steuerpflichtig, so gelten für die Verteilung der Kirchensteuer die gleichen Grundsätze wie für die Teilung der Gemeindesteuern.

Das Verfahren richtet sich nach dem Steuergesetz.

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← Art. 19 Kirchensteuergesetz (KStG) Steuerhoheit Art. 21 Kirchensteuergesetz (KStG) →

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Gerichtsentscheide zu dieser Bestimmung (11)

C-5790/2022 (Art. 20 cpv. 4 LPSpo)
Confiscation of Doping Agents Upheld Due to Recipient's Knowledge
This provision grants the competent anti-doping authority the power to order the confiscation and destruction of doping products, which was exercised in the decision under appeal.
C-4192/2021 (Art. 20 Abs. 4 SpoFöG)
Doping Substances: Appeal Granted, Confiscation Overturned Pending Further Investigation
This provision grants the authority to order the confiscation and destruction of doping substances, which was the basis for the original decision being appealed.
C-4848/2020 (Art. 20 Abs. 4 SpoFöG)
National Anti-Doping Agency v. Individual (Importation of Prohibited Substances)
Cited as the legal basis for the seizure and destruction of doping substances.
C-2493/2020 (Art. 20 Abs. 3 und 4 SpoFöG)
Import of Growth Hormones for Personal Use Prohibited Due to Lack of Legitimate Medical Documentation
The court used these provisions to justify the seizure and destruction of doping substances.
C-4364/2015 (Art. 20 Abs. 3 und 4 SpoFöG)
Doping Substance Seizure Upheld Due to Insufficient Defense
Basis for the confiscation and destruction of doping substances and for imposing fees on the party responsible for the attempted import.
BVGE-2015-46 (Art. 20 Abs. 1, 3 und 4 SpoFöG)
National Anti-Doping Agency Authority to Seize and Destroy Doping Substances
These provisions are cited as the legal basis for the confiscation and destruction of doping substances by Antidoping Schweiz.
C-6302/2013 (Art. 20 Abs. 3 und 4 SpoFöG)
Anabolic Steroids Confiscation Upheld Regardless of Intended Use
Cited as the basis for Antidoping Schweiz to order the confiscation and destruction of doping substances.
C-1351/2013 (art. 20 al. 3 LESp)
Confiscation of Imported Growth Hormones Upheld
Cited as the basis for the Federal Customs Administration (AFD) to retain doping products at the border and involve the competent anti-doping authority.
C-1351/2013 (art. 20 al. 4 LESp)
Confiscation of Imported Growth Hormones Upheld
Cited as the legal basis for Antidoping Suisse to order the seizure and destruction of doping products, independently of any criminal proceedings.
C-6725/2012 (art. 20 al. 3 LESp)
Anti-doping Agency v. Recipient (Doping Substances)
Authorizes customs administration to retain doping products and involve the anti-doping authority.
C-6725/2012 (art. 20 al. 4 LESp)
Anti-doping Agency v. Recipient (Doping Substances)
Used to justify the confiscation and destruction of doping products independently of any criminal proceedings.