668.11
BSTVOIFD
CH-BE
CH-BE
Art. 3 Verordnung über den Vollzug der direkten Bundessteuer (BStV) - Verfahren
Allgemeine Bestimmungen
Art. 3 Verordnung über den Vollzug der direkten Bundessteuer (BStV) · Verfahren
Soweit das Bundesrecht nicht abweichende Bestimmungen aufstellt, gelten die organisatorischen und verfahrensrechtlichen Bestimmungen des Steuergesetzes.
Gerichtsentscheide zu dieser Bestimmung (38)
100 2024 279 · be (Art. 3 BStV)
Tax Assessment Appeal Regarding Late Documentation and Cost Allocation
Procedural basis cited alongside appeal provisions to confirm the right of appeal.
100 2023 234 · be (Art. 3 BStV)
Tax Assessment Appeal: Deductibility of Prior Period Tax Expenses
Cited as the basis for the admissibility of the appeal concerning direct federal tax.
100 2023 234 · be (Art. 3 BStV)
Tax Assessment Appeal: Deductibility of Prior Period Tax Expenses
Cited in conjunction with Art. 65 Abs. 1 VRPG regarding the authority to appeal.
100 2023 445 · be (Art. 3 BStV)
Taxpayers v. Canton Regarding Extraordinary Property Reassessment Threshold
Cited in conjunction with Art. 140 ff. DBG to confirm the appellants' standing to appeal the decision regarding direct federal tax.
100 2023 498 · be (Art. 3 BStV)
Taxpayer Vehicle Purchase Cost Deduction Denial for Disability Expenses
Cited in reasoning section 1, preceding the dispositive, as a basis for the appellant's right to appeal regarding the direct federal tax.
100 2023 498 · be (Art. 3 BStV)
Taxpayer Vehicle Purchase Cost Deduction Denial for Disability Expenses
Cited in reasoning section 1, preceding the dispositive, confirming the appellant's entitlement to appeal regarding the direct federal tax.
100 2023 137 · be (Art. 3 BStV)
Tax Assessment Appeal Regarding Disallowed Expenses and Reimbursement Taxation
Cited in connection with Art. 140 ff. DBG to establish the appellant's standing to appeal the decision regarding direct federal tax.
100 2023 337 · be (Art. 3 BStV)
Tax Evasion Appeal Regarding Undisclosed Alimony
Cited in the reasoning for establishing the competence to appeal, though not explicitly in the final dispositive orders regarding the outcome.
100 2022 407 · be (Art. 3 BStV)
Foundation Tax Exemption Revocation for Commercial Activity
Cited in conjunction with Art. 140 ff. DBG to establish the appellant's authority to appeal.
100 2022 290 · be (Art. 3 BStV)
Tax Provision for Warranty Risks of Joint Venture Upheld
Cited in conjunction with DBG to establish the appellant's right to appeal.
100 2022 338 · be (Art. 3 BStV)
Taxpayer v. Tax Administration: Child Support Deduction and Cumulation of Social Deductions
Cited in the reasoning regarding the standing to appeal the federal direct tax.
100 2019 195 · be (Art. 3 BStV)
Taxpayer Appeal of Supplemental Assessment Denied Due to Inadequate Records and New Facts Discovered in Subsequent Audit
Cited in conjunction with Art. 140 DBG regarding the admissibility of the appeal/complaint.
100 2021 275 · be (Art. 3 BStV)
Taxation of Disability Insurance Back Payments and Alimony Proof
Cited in connection with the rules governing the appeal procedure for direct federal tax.
100 2021 264 · be (Art. 3 BStV)
Notary Tax Evasion Appeal Over Mixed-Use Property Income Classification
Used in conjunction with Art. 140 ff. DBG and Art. 86 VRPG to confirm the appellant's standing to appeal the decision regarding the federal direct tax.
100 2021 287 · be (Art. 3 BStV)
Taxpayer Appeal of Late Filing Penalties and Procedural Fees Upheld
Cited in conjunction with other procedural articles to confirm the appellant's right to appeal.