642.11
CH-BL
CH-BL
§ 36 Verordnung für die Sekundarschule - Dispensation vom Unterricht
Schulbeteiligte - Schülerinnen und Schüler
§ 36 Verordnung für die Sekundarschule · Dispensation vom Unterricht
1. Schülerinnen und Schüler können aus triftigen Gründen vom Besuch einzelner Bildungsbereiche sowie vom Schulbesuch an einzelnen Wochentagen dispensiert werden.
2. Über die Dispensation entscheidet die Schulleitung auf Gesuch der Erziehungsberechtigten.
Gerichtsentscheide zu dieser Bestimmung (10)
2023.06.23.stger.2 · bl (Art. 36 Abs. 2bis DBG)
Alimony Payments for Child Support Still Deductible, Court Rules
Cited in relation to the parent tariff, which is applicable in this case.
530.23.5 · bl (Art. 36 Abs. 2bis DBG)
Taxpayer Deducts Alimony Despite Child's Residence, Claims "Parent Tariff"
Cited concerning the 'Elterntarif' (parental tariff) for married, separated, divorced, or single individuals living with children.
2019.01.09.vv.3 · bl (Art. 36 Abs. 2bis DBG)
Tax Dependency of Adult Student with Sufficient Income
This article provides for the 'parent tariff' (Elterntarif) which applies to divorced taxpayers living in the same household with a dependent person and covering their maintenance, resulting in a reduced tax amount.
2018.03.09.stger.5 · bl (Art. 36 Abs. 2bis DBG)
Taxpayer Appeal Regarding Support Deductions for Asset-Rich Adult Student
Although the main order dismisses the appeal, the reasoning for this outcome (denial of the parent's tariff) is based on the conditions set forth in this article, which required the son not to be considered supported.
530.2017.58 · bl (Art. 36 Abs. 2bis DBG)
Taxpayer Denied Benefits Due to Adult Son's Significant Assets
Cited in relation to the parent tariff, which is denied due to the son's financial independence.
84.2005 · bl (Art. 36 DBG)
Taxation of Non-Refundable Private Capital Insurance Payouts
Cited as the basis for determining the tax rates applicable to the insurance benefits.
11.2004 · bl (Art. 36 DBG)
Severance Payment Taxable at Full Annual Rate
Cited in the context of the special taxation rate for pension fund capital distributions, which was deemed not applicable to the severance payment.
2004.11 · bl (Art. 36 DBG)
Severance Payment Not Similar to Pension Distributions for Tax Purposes
The provision is used to calculate the tax rate for privileged lump sum payments, where the tax is computed at one-fifth of the ordinary rates based on this article.
2005.84 · bl (Art. 36 DBG)
Income Tax on Non-Commutable Private Capital Insurance Payouts
Forms the basis for determining the tax rates applicable to the separately taxed lump sum payment.
2006.46 · bl (Art. 36 DBG)
Severance Payment Taxed as Employment Income
Cited in relation to the calculation of the tax rate for retirement benefits.