642.11
CH-BL
CH-BL
§ 38 Verordnung für die Sekundarschule - Elternabende
Schulbeteiligte - Erziehungsberechtigte
§ 38 Verordnung für die Sekundarschule · Elternabende
1. Die Erziehungsberechtigten eines Drittels der Schülerinnen und Schüler einer Klasse können von der Klassenlehrerin oder dem Klassenlehrer die Durchführung eines Elternabends verlangen.
2. Sie nehmen an Elternveranstaltungen und Gesprächen teil, die von einer Lehr- oder Fachperson oder von der Schulleitung angeordnet werden. Verpflichtende Veranstaltungen und ordentliche Gespräche werden frühzeitig angekündigt.
Gerichtsentscheide zu dieser Bestimmung (12)
530.11.14 · bl (Art. 38 Abs. 2 DBG)
Severance Payment Taxable in Switzerland as Ordinary Income
Used to exclude the severance payment from preferential tax treatment as a comparable capital payment from the employer.
530.09.80 · bl (Art. 38 Abs. 1 DBG)
Taxpayer Fails to Prove Capital Contribution Was Not Received
Cited as the legal basis for the separate taxation of capital gains, which was relevant to the assessment of the capital payment.
002.2007 · bl (Art. 38 Abs. 2 DBG)
Taxation of Termination Lump Sum Payments
Cited as the basis for privileged taxation of severance payments, which was ultimately denied.
166.2006 · bl (Art. 38 DBG)
Aggregation of Pension Capital Benefits for Tax Rate Calculation
Defines capital benefits from pension schemes and recognized forms of restricted private provision that are subject to separate taxation.
46.2006 · bl (Art. 38 DBG)
Severance Installments Taxable as Ordinary Income
The conditions for privileged taxation under this article are not met.
84.2005 · bl (Art. 38 Abs. 1 und 2 in Verbindung mit Art. 23 lit. b DBG)
Taxation of Non-Refundable Private Capital Insurance Payouts
Cited as the legal basis for taxing insurance benefits from a non-revocable private capital insurance separately at one-fifth of the rates stipulated in Art. 36 DBG.
11.2004 · bl (Art. 38 DBG)
Severance Payment Taxable at Full Annual Rate
Used in conjunction with Art. 17 Abs. 2 DBG to determine that the severance payment was not eligible for the special taxation regime for pension fund capital distributions.
2004.11 · bl (Art. 38 DBG)
Severance Payment Not Similar to Pension Distributions for Tax Purposes
Cited in conjunction with Art. 17 Abs. 2 DBG regarding the separate taxation of lump sums from pension schemes or similar employer payments.
2005.84 · bl (Art. 38 Abs. 1 und 2 in Verbindung mit Art. 23 lit. b DBG)
Income Tax on Non-Commutable Private Capital Insurance Payouts
Used to tax a lump sum payment from a non-cancellable private capital insurance policy separately at a fifth of the rates according to Art. 36 DBG.
2006.166 · bl (Art. 38 DBG)
Aggregation of Capital Benefits for Tax Purposes
This article defines capital benefits from occupational and restricted pensions, which are subject to separate taxation.
2006.46 · bl (Art. 38 DBG)
Severance Payment Taxed as Employment Income
The conditions for privileged taxation of termination compensation as genuine capital gains with a retirement purpose are not met.
2007.2 · bl (Art. 38 Abs. 2 DBG)
Termination Payment Taxable in Country of Residence, Not Apportioned by Location of Work
Used to deny privileged taxation of the severance payment because it did not qualify as a provision for retirement benefits.