642.11

CH-BL

§ 13 Verordnung für die Sekundarschule - Verfahren, Zuständigkeiten

Klassen- und Kursbildung

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§ 13 Verordnung für die Sekundarschule · Verfahren, Zuständigkeiten

1. Die Schulleitungen der Sekundarschulkreise unterbreiten dem Amt für Volksschulen den Klassenbildungsplan des Sekundarschulkreises und die Klassenbildungspläne der einzelnen Schulstandorte zur Bewilligung.

2. Das Amt für Volksschulen bewilligt die Klassenbildung der Sekundarschulkreise und entscheidet in diesem Zusammenhang über die Zuweisung der Schüler und Schülerinnen zu den Sekundarschulstandorten innerhalb und ausserhalb des Sekundarschulkreises ihres Wohnorts (Klassenbildungsprozess).

2bis. Mit der Bewilligung des Amts für Volksschulen ist die Klassenbildung abgeschlossen.

3. ...

4. Wird der Schüler oder die Schülerin dem üblichen Sekundarschulstandort zugewiesen, teilt die Schulleitung des Sekundarschulstandorts den Entscheid des Amts für Volksschulen den Erziehungsberechtigten schriftlich und auf deren Begehren mittels Verfügung mit.

5. Bei Zuweisungen an einen anderen als den üblichen Sekundarschulstandort innerhalb oder ausserhalb des Schulkreises hört das Amt für Volksschulen die Erziehungsberechtigten vorgängig an und teilt ihnen seinen Entscheid mittels Verfügung mit.

← § 12a Verordnung für die Sekundarschule Geltungsbereich § 13a Verordnung für die Sekundarschule →

Gerichtsentscheide zu dieser Bestimmung (49)

SGSTA.2000.46 · so (Art. 13 Abs. 1 und 2 DBG)

Spousal Tax Liability Post-Separation and Divorce

Applied to determine the liability rules for spouses under the Direct Federal Tax Law (DBG) from 1995 onwards, especially regarding the cessation of joint liability upon separation.

C/11978/2022 · ge (Art. 13 al. 2 LIFD)

Creditor Challenges Donation as Fictitious Shield Against Seizure

Cited to establish that the property tax on the usufruct property is incumbent upon the usufructuary.

SB.2024.00034 · zh (§ 13 Abs. II VO DBG)

Taxpayer's Mistake in Filing Appeal Leads to Dismissal

Cited as the legal basis for imposing additional taxes.

SR.2024.00002 · zh (§ 13 Abs. II VO DBG)

Appellants' Deliberate Misfiling Bars Reinstatement of Time Limits

This provision is cited in the context of the court's decision on the inadmissibility of the appeal and the rejection of the request for reinstatement of the deadline.

SB.2022.00101 · zh (Art. 13 Abs. I DBG)

Tax Liability of Spouse and Insolvency Threshold

This article on the limitation of joint and several liability due to insolvency is the central substantive ground used in the decision regarding the assessment of insolvency.

A/1408/2020 · ge (art. 13 al. 1 LIFD)

Tax Liability Division Refused Due to Unrecognized Divorce Decree

Cited to establish the general rule of joint and several liability for spouses living together, against which the effect of the divorce is measured.

A/1408/2020 · ge (art. 13 al. 2 LIFD)

Tax Liability Division Refused Due to Unrecognized Divorce Decree

This article defines the cessation of joint and several liability when spouses do not live in the same household, which was the core issue concerning tax assessment upon divorce.

80.2020.67 · ti (Art. 13 cpv. 2 LIFD)

Spousal Tax Prepayment Allocation Dispute Post-Separation

Cited in the dispositive's reasoning section to confirm the lapse of joint liability for the federal tax upon separation, although the appeal concerning this tax was rejected.

C/8932/2020 · ge (art. 13 LIFD)

Pension Equalization in Short Marriage Despite Age Disparity

Cited regarding joint liability for taxes when spouses live together (relevant to the rejected tax reimbursement claim).

100 2021 273 · be (Art. 13 Abs. 1 EV DBG)

Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay

Cited in the reasoning regarding conditioning federal tax deferral (not cited in dispositive, but cited in reasoning).

SGSTA.2021.19 · so (Art. 13 Abs. 1 DBG)

Taxpayers v. Cantonal Tax Office (Joint and Several Liability for Taxes)

This provision, along with § 19 Abs. 1 StG, establishes the rule for joint and several liability of spouses, the removal of which due to separation/divorce is implicitly confirmed by the remand order.

SGSTA.2021.19 · so (Art. 13 Abs. 2 DBG)

Taxpayers v. Cantonal Tax Office (Joint and Several Liability for Taxes)

This provision is cited in the reasoning to support the finding that joint and several liability ceases in case of legally or factually separated marriage.

A/2933/2019 · ge (art. 13 al. 2 LIFD)

Tax Appeal Involving Spontaneous Disclosure, Commercial Expenses, and Marital Liability Severance

Used to rule that the ex-wife is no longer jointly liable for the tax amounts because the tax assessment notices were issued after their divorce, extinguishing joint liability for tax amounts still due when they ceased living together.

A/1074/2020 · ge (art. 13 al. 2 LIFD)

Taxpayer Challenge to Retroactive Joint Tax Liability Apportionment Post-Separation

Cited in the reasoning section explaining the termination of joint and several liability upon separation, which is the basis for the split assessments being challenged.

A/4487/2018 · ge (art. 13 al. 1 LIFD)

Taxpayers Appeal Refusal to Terminate Joint Liability Based on Insufficient Proof of Insolvency

The appeal was rejected because the court found that the condition of insolvency, as defined by this article, was not met by the taxpayers.