642.11
CH-BL
CH-BL
§ 37 Verordnung für die Sekundarschule - Unterrichtsbesuche
Schulbeteiligte - Erziehungsberechtigte
§ 37 Verordnung für die Sekundarschule · Unterrichtsbesuche
1. Die Erziehungsberechtigten können nach vorheriger Absprache mit der Lehrerin oder dem Lehrer den Unterricht ihrer Kinder besuchen.
Gerichtsentscheide zu dieser Bestimmung (10)
2016.04.08.stger.2 · bl (Art. 37 DBG)
Taxpayer v. Tax Authorities: Severance Pay Taxation
Applied to determine how the capital allowance for transitional income should be taxed.
530.11.14 · bl (Art. 37 DBG)
Severance Payment Taxable in Switzerland as Ordinary Income
Determines that the severance payment does not qualify for the preferential tax rate for capital payments for recurring benefits.
46.2006 · bl (Art. 37 DBG)
Severance Installments Taxable as Ordinary Income
The conditions for privileged taxation under this article are not met.
115.2004 · bl (Art. 37 DBG)
Taxation of Disability Pension Arrears and Pre-1987 Pension Plans
Applied to determine how capital allowances for recurring benefits are to be calculated for income tax purposes, ensuring that the tax burden does not exceed that of recurring annual payments.
11.2004 · bl (Art. 37 DBG)
Severance Payment Taxable at Full Annual Rate
Used to determine that the severance payment did not qualify as a capital distribution for recurring benefits and could not be taxed under this special tariff.
99.2002 · bl (Art. 37 DBG)
Lump Sum Bonus as Privileged Capital Sum for Periodic Benefits
Used to qualify the lump sum payment as a capital allowance for recurring payments and to determine the tax rate for this allowance.
2002.99 · bl (Art. 37 DBG)
Capital Redemption of Deferred Performance Not Ordinary Income
Used as the legal basis for taxing a capital severance payment for recurring benefits at the annuity rate.
2004.115 · bl (Art. 37 DBG)
Taxpayer's Retroactive Pension Payment and Exemption Case
Used to determine how capital gains from recurring payments are taxed by calculating the tax rate as if it were an annual payment.
2004.11 · bl (Art. 37 DBG)
Severance Payment Not Similar to Pension Distributions for Tax Purposes
This article governs the taxation of lump sums for recurring benefits, and the court examines whether the severance payment falls under this category.
2006.46 · bl (Art. 37 DBG)
Severance Payment Taxed as Employment Income
The conditions for privileged taxation of termination compensation as capital gains for recurring benefits are not met.