642.11
CH-BL
CH-BL
§ 35 Verordnung für die Sekundarschule - Beurlaubungen
Schulbeteiligte - Schülerinnen und Schüler
§ 35 Verordnung für die Sekundarschule · Beurlaubungen
1. Schülerinnen und Schüler können auf schriftliches Gesuch der Erziehungsberechtigten befristet vom Schulbesuch beurlaubt werden, wenn besondere Gründe vorliegen.
2. Für die Bewilligung von Beurlaubungen sind zuständig
a. die Klassenlehrerin oder der Klassenlehrer bis zu 1 Tag;
b. * die Schulleitung ab 1 Tag sowie bei der Verlängerung von Wochenenden oder Ferien;
c. * ...
3. Die Schulleitung sorgt in Absprache mit dem Lehrerinnen- und Lehrerkonvent für eine einheitliche Praxis innerhalb der Schule.
Gerichtsentscheide zu dieser Bestimmung (10)
2023.06.23.stger.2 · bl (Art. 35 Abs. 1 lit. a DBG)
Alimony Payments for Child Support Still Deductible, Court Rules
Cited in relation to the child deduction, which is handled in conjunction with maintenance payments and the parent tariff.
530.23.5 · bl (Art. 35 Abs. 1 lit. a DBG)
Taxpayer Deducts Alimony Despite Child's Residence, Claims "Parent Tariff"
Cited regarding the child deduction and its allocation in cases of separation and alimony payments.
2022.09.28.vv.2 · bl (Art. 35 Abs. 3 DBG)
Teacher's Home Office Deduction Limited; Medical Expense Allocation Affirmed
This provision mandates that social deductions are granted proportionally in cases of partial tax liability, serving as a basis for comparison in international tax allocation.
2019.01.09.vv.3 · bl (Art. 35 Abs. 1 lit. b DBG)
Tax Dependency of Adult Student with Sufficient Income
This article defines the basis for the support deduction (Unterstützungsabzug) from net income for individuals supported by the taxpayer.
2018.03.09.stger.5 · bl (Art. 35 Abs. 1 lit. a DBG)
Taxpayer Appeal Regarding Support Deductions for Asset-Rich Adult Student
Although the main order dismisses the appeal, the reasoning for this outcome is based on the prerequisite conditions for the child deduction not being met due to the son's financial independence.
530.2017.58 · bl (Art. 35 Abs. 1 lit. a DBG)
Taxpayer Denied Benefits Due to Adult Son's Significant Assets
Cited in relation to the child deduction, which is denied due to the son's financial independence.
2017.10.20.stger.4 · bl (Art. 35 Abs. 1 lit. a DBG)
Taxpayer Partially Succeeds in Deductions for International Child Support
Cited as the basis for granting the support deduction for children in training.
2017.10.20.stger.4 · bl (Art. 35 Abs. 1 lit. b DBG)
Taxpayer Partially Succeeds in Deductions for International Child Support
Cited as the basis for granting the support deduction for persons unable to work.
2015.11.06.stger.4 · bl (Art. 35 Abs. 1 lit. a DBG)
Taxpayer Denied Business Travel and Child Deductions Due to Reimbursement and Lack of Custody
Cited to define the conditions for claiming the child deduction.
2015.01.14.vv.3 · bl (Art. 35 Abs. 1 lit. b DBG)
Spousal Tax Liability and Allocation of Support Payments
This provision is cited to justify granting the wife a support deduction for payments made to her adult daughter.