642.11
CH-BL
CH-BL
§ 55 Verordnung für die Sekundarschule - Aufhebung bisherigen Rechts
Schlussbestimmungen
§ 55 Verordnung für die Sekundarschule · Aufhebung bisherigen Rechts
1. Mit dieser Verordnung werden aufgehoben
a. Regierungsratsverordnung vom 16. April 1963 über die Aufsicht und das Besuchsrecht der Rektoren der Gymnasien in den Sekundarschulen;
b. Regierungsratsverordnung vom 4. Dezember 1984 über den Hauswirtschaftsunterricht und die hauswirtschaftlichen Fortbildungskurse;
c. Verordnung vom 28. August 2001 über das Werkjahr.
Gerichtsentscheide zu dieser Bestimmung (19)
80.2022.240 · ti (Art. 55 LIFD)
Administrator Liability for Unpaid Corporate Taxes Following De Facto Liquidation
Cited as the primary legal basis for imposing joint and several liability on the administrator/de facto liquidator for unpaid taxes.
FI.2022.0106 · vd (art. 55, applicable par renvoi de l'art. 144 al. 4 LIFD)
Tax Evasion Liability for Undeclared Marital Assets
Cited as the basis for awarding reduced costs (dépens) to the appellant.
3.RV.2020.33 · ag (Art. 55 Abs. 1 DBG)
Director's Personal Liability for Unpaid Corporate Taxes During Dissolution
Cited as a basis for determining liability as a liquidator for corporate taxes.
80.2015.214 · ti (Art. 55 LIFD)
Prescription of Tax Liability Against Former Corporate Administrator
Although cited throughout the reasoning regarding the liability basis, this provision is the substantive ground for the original claim which the court ultimately cancelled in its final order.
A/3427/2015 · ge (art. 55 al. 1 LIFD)
Administrator's Secondary Tax Liability in Corporate Liquidation Appeal
The provision limiting the solidary liability of the person in charge of administration/liquidation to the proceeds of the liquidation was applied to calculate the maximum amount due by the appellant.
80.2015.223 · ti (art. 55 LIFD)
Former Administrator Not Solidarily Liable for Unpaid Tax Due to Diligence
The main ground for the decision to uphold the appeal and annul the challenged decision, as the court found the appellant met the exculpatory proof regarding his joint liability.
3.RV.2017.132 · ag (Art. 55 DBG)
Foreign Company Branch Manager Liable for Unpaid Taxes as Liquidator
Basis for imposing liability on liquidators for outstanding taxes.
80.2016.66 · ti (art. 55 LIFD)
Tax Liability of De Facto Liquidator Limited by Effective Date of Liquidation
This provision establishes the liability of administrators/liquidators for taxes due by a legal entity upon cessation of activity, which is the core subject matter addressed in the partial granting of the appeal.
80.2014.325 · ti (art. 55 LIFD)
Former Liquidator Liability for Unpaid Corporate Taxes
Cited in the dispositive section 1.1 to reform the decision regarding the non-fulfillment of prerequisites for solidary liability for RI 1 concerning IFD and IC 2005/2006 and municipal tax 2006.
A/4618/2009 · ge (art. 55 al. 1 LIFD)
Tax Administration v. Individual De Facto Liquidator on Corporate Tax Liability and Penalties
Article used to declare the appellant solidarily liable for the company's tax debts upon cessation of its subjection to tax.
80.2011.70 · ti (art. 55 LIFD)
Administrator Liability for De Facto Liquidation Tax Debt
This provision established the appellant's liability for the unpaid taxes as a person in charge of the legal entity's administration/liquidation, which was the core issue leading to the rejection of the appeal.
SGSTA.2007.163 · so (Art. 55 Abs. 1 DBG)
Liquidator Joint Liability and Tax Assessment Merits Review
Cited as the legal basis establishing the joint liability of administrators and liquidators for outstanding taxes.
16.2019.9 · ti (art. 55 cpv. 1 LIFD)
Fiduciary Agent v. Principal: Reimbursement for Social Contribution Payments
Cited in the reasoning regarding the scope of liability for withholding tax versus profits tax.
80.2011.70 · ti (art. 55 LIFD)
Director's Personal Liability for Unpaid Corporate Taxes as De Facto Liquidator
Basis for establishing the tax liability of the director due to the cessation of the legal entity's activities.
80.2014.325 · ti (art. 55 LIFD)
Administrator Liability for Unpaid Corporate Taxes: Prescription and Procedural Violations
Cited in point 1.1 (implicitly through reference to the overall topic of the appeal) and point 2.2 (defining the scope of liability) regarding the initial finding on liability for IFD 2002, which was subsequently annulled for lack of motivation.