642.11
CH-BL
CH-BL
§ 3 Verordnung für die Sekundarschule - Schulfreie Tage
Allgemeine Bestimmungen
§ 3 Verordnung für die Sekundarschule · Schulfreie Tage
1. Neben den öffentlichen Ruhetagen sind der 2. Januar und der 24. Dezember schulfrei.
2. An den Nachmittagen vor öffentlichen Ruhetagen wird in der Regel gemäss Stundenplan unterrichtet.
3. Die Bildungs-, Kultur- und Sportdirektion kann vor oder nach öffentlichen Ruhetagen einzelne Tage für die Schulen des Kantons für schulfrei erklären.
Gerichtsentscheide zu dieser Bestimmung (20)
810.20.239 · bl (Art. 3 Abs. 2 DBG)
Missionary's Center of Life Dispute
The court referenced this provision regarding tax law principles, specifically the concept of the center of life interests for tax domicile.
2020.01.20.vv.1 · bl (§ 3 VV DBG)
Taxpayer's Late Appeal Dismissed for Failure to Meet Filing Deadline and Justification
Cited as the provision governing the appeal deadline against decisions of the tax authority.
2019.11.13.vv.4 · bl (Art. 3 Abs. 1 DBG)
Taxpayer Residency Dispute Dismissed for Insufficient Evidence
Cited to define tax liability based on residence or stay in Switzerland.
2019.11.13.vv.4 · bl (Art. 3 Abs. 2 DBG)
Taxpayer Residency Dispute Dismissed for Insufficient Evidence
Cited to define tax residence based on permanent stay or legal assignment in Switzerland.
810.19.51 · bl (Art. 3 Abs. 1 DBG)
Taxpayer Fails to Prove UK Residency for Swiss Tax Appeal
Cited as the basis for determining tax liability based on tax residence or stay in Switzerland.
810.19.51 · bl (Art. 3 Abs. 2 DBG)
Taxpayer Fails to Prove UK Residency for Swiss Tax Appeal
Cited as the basis for defining tax residence in Switzerland.
530.2017.49 · bl (Art. 3 Abs. 1 DBG)
Taxpayers' domicile dispute: Original canton retains taxing authority
Cited as the basis for personal tax liability in Switzerland due to domicile or residence.
2015.09.30.vv.1 · bl (Art. 3 Abs. 1 DBG)
Swiss Tax Domicile Remains Despite Work Abroad
The court used this provision to establish that natural persons are subject to tax liability in Switzerland if they have their tax domicile or residence there.
810.2015.71 · bl (Art. 3 Abs. 1 DBG)
Swiss Taxpayer Fails to Prove Foreign Tax Residency
Defines when natural persons are subject to tax liability based on residence or stay in Switzerland.
2015.01.14.vv.3 · bl (§ 3 Vollzugsverordnung DBG)
Spousal Tax Liability and Allocation of Support Payments
Cited in conjunction with Art. 145 DBG to establish the jurisdiction of the Cantonal Court for reviewing the appeal concerning direct federal tax.
2013.08.07.vv.3 · bl (§ 3 VO DBG BL)
Taxpayer v. Tax Authority: Alimony, Child Support, and Separate Tariffs for Separated Spouses
Cited as the basis for appealing to the Cantonal Court in tax matters.
530.11.14 · bl (Art. 3 Abs. 1 DBG)
Severance Payment Taxable in Switzerland as Ordinary Income
Determines that natural persons are taxable based on personal allegiance if they have their tax residence or stay in Switzerland.
2009.26 · bl (Art. 3 Abs. 1 DBG)
Tax Domicile of Unmarried Worker Found at Employment Location
Basis for establishing tax liability based on tax domicile in Switzerland.
510.2009.37 · bl (Art. 3 Abs. 1 DBG)
Tax Domicile Dispute: Insufficient Proof of Ties to Claimed Residence
Establishes that individuals are subject to tax based on their personal affiliation if they have their tax domicile in Switzerland.
002.2007 · bl (Art. 3 DBG)
Taxation of Termination Lump Sum Payments
Cited as the general rule for taxation based on personal affiliation (residence) in Switzerland.