642.11
CH-BL
CH-BL
§ 54 Verordnung für die Sekundarschule - Spezielle Förderung an der Sekundarschule
Übergangsbestimmungen
§ 54 Verordnung für die Sekundarschule · Spezielle Förderung an der Sekundarschule
1. Bis zur Einführung des 2-jährigen Werkjahres wird das Werkjahr im 9. Schuljahr geführt.
2. Bis zur Einführung des 2-jährigen Werkjahres werden die Schülerinnen und Schüler im Niveau A vom 6. bis zum 8. Schuljahr in Kleinklassen oder an ihrer Stelle mit Integrativer Schulung in Regelklassen gefördert.
Gerichtsentscheide zu dieser Bestimmung (6)
SB.2015.00010 · zh (Art. 54 Abs. III DBG)
Taxpayer Deductions for Foreign and Domestic Sales Commissions Disallowed
This provision, concerning direct federal tax, was implicitly applied as the court confirmed the non-deductibility of the commission expense.
AGVE.2004.3 · ag (Art. 54 Abs. 2 DBG)
Company Remains Liable for Tax Debts During Liquidation
Cited to establish that the tax liability of a company ends with the completion of liquidation.
AGVE.2004.3 · ag (Art. 54 Abs. 2 DBG)
Company in Liquidation Remains Suable Until Tax Debts Settled
The tax liability of the company ends with the completion of the liquidation.
A/1300/2001 · ge (art. 54 al. 1 LIFD)
British Virgin Islands Company Tax Residency in Switzerland
Cited to confirm that the start date for tax liability corresponds to the start of effective administration.
15.2000.00140 · ti (Art. 54 cpv. 2 LIFD)
Appeal Regarding Provisional Distribution of Bankruptcy Tax Claims and Double Counting
Cited among the specific federal tax laws applied in the final orders.
SB.2015.00010 · zh (Art. 54 Abs. III DBG)
Taxpayer's Disallowed Foreign Commission Expense for Capital Gains Tax
This provision likely forms the basis for the court's ruling regarding the deduction of expenses for direct federal tax, which was denied.