§ 56 Verordnung für die Sekundarschule - Inkrafttreten

2019.01.09.vv.2 · bl (Art. 56 lit. g DBG)

Non-Profit Tax Exemption Denied Due to Private Benefit and Profitability

This provision is the legal basis for exemption from direct federal tax for legal entities pursuing public or charitable purposes.

2018.04.13.stger.2 · bl (Art. 56 lit. g DBG)

Charitable Organization Denied Tax Exemption Due to Consistent Profits and Non-Use for Charitable Purposes

The court used this provision to determine the conditions for tax exemption for non-profit organizations and ultimately found that the appellant did not meet them.

530.2017.68 · bl (Art. 56 lit. g DBG)

Non-Profit's Tax Exemption Revoked Due to Consistent Profits and Suspicious Donations

This provision concerns the tax exemption of legal entities pursuing public or charitable purposes, and was the basis for the court's examination of the appellant's charitable status.

2017.08.25.stger.1 · bl (Art. 56 lit. e DBG)

Pension Fund Liquidation Tax Exemption Denial

Cited to acknowledge the general tax exemption for occupational pension institutions.

2010.24 · bl (Art. 56 lit. g DBG)

Professional Association Denied Tax Exemption Due to Commercial Activities and Lack of Segregated Public Funds

Used to determine whether the legal person pursues public or non-profit purposes for tax exemption.

530.10.1 · bl (Art. 56 lit. g DBG)

Professional Association Denied Tax Exemption Due to Commercial Activities and Lack of Clear Public Purpose Dedication

This provision is cited as the legal basis for tax exemption for legal entities pursuing public or charitable purposes.

2009.37 · bl (Art. 56 lit. g DBG)

Non-profit Housing Cooperative Tax Exemption for Public Interest and Altruistic Activities

Basis for granting tax exemption to legal entities pursuing public or charitable purposes.

530.2009.33 · bl (Art. 56 lit. g DBG)

Housing Cooperative Granted Tax Exemption for Public Benefit Operations

Cited as the legal basis for exempting legal entities pursuing public and charitable purposes from direct federal tax.

056.2007 · bl (Art. 56 lit. g DBG)

Tax-Exempt Entity's Losses Cannot Offset Post-Taxable Profits

Cited as the legal basis for the tax exemption of the company in question.

04.2003 · bl (Art. 56 lit. g DBG)

Religious Institution Donations Not Tax-Deductible Without Segregated Charitable Purpose

This provision defines the types of legal entities (for public or exclusively charitable purposes) that qualify for tax exemption, which is a prerequisite for the deductibility of donations under Art. 33 Abs. 1 lit. i DBG.

04.2003 · bl (Art. 56 lit. h DBG)

Religious Institution Donations Not Tax-Deductible Without Segregated Charitable Purpose

This article is cited to contrast the specific exemption for religious purposes with the general exemptions for public or charitable purposes, reinforcing the argument that religious institutions do not automatically qualify under the latter.

2003.4 · bl (Art. 56 lit. g DBG)

Religious Institutions' Donations Not Tax-Deductible Without Charitable Segregation

This provision defines the legal basis for tax exemption for legal entities pursuing public or exclusively charitable purposes, which is a prerequisite for the deductibility of voluntary payments under Art. 33 para. 1 let. i DBG.