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Art. 134 Bundesverfassung der Schweizerischen Eidgenossenschaft (BV) - Ausschluss kantonaler und kommunaler Besteuerung
BV; 3. Titel: Bund, Kantone und Gemeinden; 3. Kapitel: Finanzordnung
Art. 134 BV · Ausschluss kantonaler und kommunaler Besteuerung
Was die Bundesgesetzgebung als Gegenstand der Mehrwertsteuer, der besonderen Verbrauchssteuern, der Stempelsteuer und der Verrechnungssteuer bezeichnet oder für steuerfrei erklärt, dürfen die Kantone und Gemeinden nicht mit gleichartigen Steuern belasten.
Gerichtsentscheide zu dieser Bestimmung (7)
WBE.2023.48 · ag (Art. 134 BV)
Online Spirits Seller's Alcohol Levy Reassessment and Double Taxation Dispute
This provision prohibits cantons and municipalities from levying taxes that are identical to those already levied by the federal government.
2C_467/2008 (Art. 134 Cst.)
Cantonal special tax on retail alcohol sales upheld as cost-attribution tax justified by public-health interest
Cited indirectly in the dispositive through the rejection of the appeal, as the court found no violation of federal exclusive competence over indirect taxes.
FI.2007.0131 · vd (art. 134 Cst.)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning regarding the reservation of the Confederation's fiscal powers.
PE.2007.0555 · vd (art. 134 Cst./VD)
Illegality of Stay and Departure Deadline Appeal Inadmissibility
Cited in connection with the right of a judge assessor to produce a dissenting opinion, which is attached to the judgment.
TVR.2006.Nr.1 · tg (Art. 134 BV)
Cantonal Spirits Levy Upheld Against VAT Challenge
The court confirmed that the cantonal levy does not constitute a tax similar to VAT, thus not violating the prohibition of equal taxation under this article.
FI.1998.0056 · vd (Art. 134 Cst (1999))
Hotel and Restaurant Operators v. Canton on Patent Tax Calculation
Cited in the reasoning as the current equivalent of Art. 41ter al. 2 Cst (1874) regarding the prohibition of cantons levying VAT-like taxes.
SB.2017.00057 · zh (Art. 134 BV)
Inter-Cantonal Capital Gains Tax Allocation: Zurich's Role
Fundamental legal basis for taxation.