642.11
CH-BL
CH-BL
§ 40 Verordnung für die Sekundarschule - Zusammensetzung des Lehrerinnen- und Lehrerkonvents
Schulbeteiligte - Lehrerinnen und Lehrer
§ 40 Verordnung für die Sekundarschule · Zusammensetzung des Lehrerinnen- und Lehrerkonvents
1. Der Lehrerinnen- und Lehrerkonvent setzt sich aus allen an der Schule angestellten Lehrerinnen und Lehrern zusammen.
2. Religionslehrerinnen und Religionslehrer sowie Lehrbeauftragte, welche Kurse in heimatlicher Sprache und Kultur erteilen, nehmen an den Sitzungen des Lehrerinnen- und Lehrerkonvents mit beratender Stimme teil.
Gerichtsentscheide zu dieser Bestimmung (12)
A/3763/2021 · ge (art. 40 al. 1 LIFD)
Taxation of Partner Bad Debt Deductions and Accounting Method Dispute
Used in the reasoning to define the tax period as the calendar year.
SR.2024.00030 · zh (Art. 40 Abs. 1 DBG)
Taxpayer Not Liable for Tax Evasion on Employment Income and Asset Sale Gains
Cited as the definition of the tax period as the calendar year.
FI.2024.0150 · vd (art. 40 al. 1 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section regarding the definition of the fiscal period (civil year).
FI.2024.0150 · vd (art. 40 al. 2 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section regarding the fiscal period for income tax calculation.
FI.2024.0150 · vd (art. 40 al. 3 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section when discussing cases not covered by Art. 37 LIFD/Art. 48 LI.
SB.2021.00038 · zh (Art. 40 Abs. III DBG)
Research Fellowship Grant Taxability and Legitimate Reliance
This provision governs the taxation of non-regularly flowing income such as the scholarship payment, determining that it is subject to the full annual tax rate.
SGSTA.2020.22 · so (Art. 40 DBG)
Taxation of Economic Benefits to Sole Shareholder in Liquidation Context
Cited in the reasoning to support the determination of the assessment date for calculating shareholding, which impacted the non-reduction of the deemed benefit assessment.
ADM 2019 22 · ju (art. 40 LIFD)
Tax Appeal on Commercial Property Valuation and Loss Carryforwards
Relates to the periodicity principle in taxation, relevant for loss carry-forward.
CDP.2019.328 · ne (Art. 40 LIFD)
Tax Domicile Dispute Following Inter-Cantonal Relocation
Cited regarding the fiscal period (calendar year) applicable to tax assessment.
ADM 2016 33 · ju (Art. 40 al. 1 et 2 et 41 LIFD)
Alimony Deduction Periodicity Rule Upheld
Provisions defining the tax period and determination of income, applied in conjunction with the principle of periodicity for deductions.
FI.2000.0089 · vd (art. 40 al. 3 LIFD)
Taxability of Relocation Allowance and Calculation of Taxable Income
Cited in relation to immediate taxation when tax liability is established mid-period.
80.2000.166 · ti (art. 40 LIFD)
Taxpayer Alimony Deduction for Adult Son and Dependent Study Deductions
Cited in the reasoning regarding the time reference for tax period evaluations (IFD).