642.11
CH-BL
CH-BL
§ 9 Verordnung für die Sekundarschule - Allgemeines
Klassen- und Kursbildung
§ 9 Verordnung für die Sekundarschule · Allgemeines
1. Bei der Bildung von Parallelklassen ist diejenige Klassenzahl massgeblich, die bei der Berechnung die kleinste Differenz zur Richtzahl ergibt.
2. Klassen mit erweitertem Musikunterricht können gebildet werden, wenn die entsprechenden Voraussetzungen gemäss den Weisungen des Amts für Volksschulen erfüllt sind.
Gerichtsentscheide zu dieser Bestimmung (9)
530.21.4 · bl (Art. 9 Abs. 1 DBG)
Taxation of Separated Spouses: Joint Taxation Upheld Due to Insufficient Proof of Factual Separation
This article states that the income of spouses living in a legally and factually undivided marriage is aggregated, which is the basis for the joint taxation of the spouses.
2020.05.13.vv.2 · bl (Art. 9 Abs. 1 DBG)
Taxation of Separated Spouses Filing as Single
Cited as the primary legal basis for determining whether spouses living in legally and factually undivided marriage should be taxed jointly.
530.17.36 · bl (Art. 9 Abs. 1 DBG)
Separated Spouses Not Eligible for Joint Taxation
Cited to explain the general rule for taxing married couples, which forms the basis for the dispute about separate taxation.
2015.01.14.vv.3 · bl (Art. 9 Abs. 1 DBG)
Spousal Tax Liability and Allocation of Support Payments
The court's finding that the spouses are to be considered factually separated necessitates applying separate taxation based on this provision concerning joint income assessment for spouses in an undivided marriage.
2014.03.26.vv.3 · bl (Art. 9 Abs. 1 DBG)
Taxpayers' Depreciation Deduction Disallowed Due to Timing and Capitalization Issues
Cited as the basis for the joint taxation of spouses in income tax.
2010.7 · bl (Art. 9 Abs. 1 DBG)
Taxpayer Liable for Back Taxes on Bonus Payments Classified as Alimony
Establishes the principle of factor addition for the taxation of married couples, considering their combined income and assets within a 'family pool'.
058.2007 · bl (Art. 9 Abs. 1 DBG)
Wife's Appeal on Husband's Foreign-Sourced Income for Tax Rate Determination
This provision governs the aggregation of income between spouses in an legally and factually undivided marriage, which was central to the court's decision on how to tax the wife's income in light of her husband's foreign residence.
2007.58 · bl (Art. 9 Abs. 1 DBG)
Spouse's Income Used for Tax Rate Determination Despite Separation
The court used this article to establish the principle of joint assessment of income for spouses in a legally and factually undivided marriage.
2007.58 · bl (Art. 9 DBG N 12)
Spouse's Income Used for Tax Rate Determination Despite Separation
Cited in support of the principle that income of the spouse living abroad must be considered for determining the tax rate of the spouse residing in Switzerland, even with separate residences, if the marriage is factually undivided.