171.21
PRGLMAPLI
CH
CH
Art. 14 Bundesgesetz vom 18. März 1988 über Bezüge und Infrastruktur der Mitglieder der eidgenössischen Räte und über die Beiträge an die Fraktionen (PRG) - Ausführung des Gesetzes
PRG
Art. 14 PRG · Ausführung des Gesetzes
Die Ausführung dieses Gesetzes wird durch eine Verordnung der Bundesversamm lung geregelt.
Zu Beginn jeder Legislaturperiode des Nationalrates wird mit einer Verordnung der Bundesversammlung auf den Einkommen, Entschädigungen und Beiträgen gemäss diesem Gesetz ein angemessener Teuerungsausgleich ausgerichtet.
Bestehen in Einzelfällen Zweifel über den Anspruch auf ein Einkommen oder eine Entschädigung oder bestreitet ein Ratsmitglied die Richtigkeit einer Abrechnung, so entscheidet die Verwaltungsdelegation der Bundesversammlung endgültig.
Gerichtsentscheide zu dieser Bestimmung (26)
ML.2022.71 · vd (Art. 14 al. 1 LI)
Taxpayer Opposition to Payment Order Based on Marital Status Upheld
This provision establishes joint and several liability for spouses for cantonal taxes, underpinning the right of the tax authority to claim the full amount from one spouse.
ML.2022.74 · vd (Art. 14 al. 1 LI)
Tax Authority v. Taxpayer (Income/Wealth Tax Enforcement)
This provision establishes joint liability for spouses regarding cantonal direct taxes, which was central to the analysis supporting the definitive lifting of the opposition against the appellant.
ML.2017.248 · vd (Art. 14 al. 1 LI)
Tax Authority Debt Collection Opposition Appeal Dismissed for Procedural Defects and Joint Spousal Liability
Cited in the reasoning supporting the rejection of the appeal on the merits, although the appeal was declared inadmissible.
FI.2009.0006 · vd (art. 14 al. 1 LI)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding joint and several liability for tax debt.
FI.2015.0105 · vd (Art. 14 al. 1 LI)
Tax Liability and Litigation Provision Deductibility Appeal
This article concerning spousal joint liability for tax remains applicable after separation, justifying the confirmation of the tax decisions.
FI.2014.0130 · vd (art. 14 al. 1 LI)
Spousal Tax Liability Post-Divorce Challenge
This provision, governing spousal joint liability for cantonal and communal tax, was upheld by confirming the contested administrative decision rejecting the appeal against it (Order II implicitly applies the reasoning in Consideration 3 that this article is not discriminatory).
FI.2013.0070 · vd (art. 14 al. 1 LI)
Taxpayer Repudiation of Succession Shields Surviving Spouse from Joint Tax Liability
The court confirmed that the principle of joint and several liability between spouses for the global tax amount persists after the death of one spouse, though limited by Art. 13 al. 2 LI in case of repudiation.
FI.2009.0059 · vd (art. 14 al. 1 LI)
Taxpayer Liability for Jointly Assessed Tax After Repudiation of Spouse's Estate
Cited as the general rule on spouses' joint and several liability for the total tax amount, which the court found was limited by Art. 13 al. 2 LI after the death of one spouse.
VPB 07-2855-123 (Art. 14, al. 2, de la loi du 18 mars 1988 sur les moyens alloués aux parlementaires (LMAP))
Parliamentary Allowance and Reimbursement Adjustment for Inflation
This provision is cited as the legal basis for the Federal Assembly's ordinance to adjust parliamentary allowances and expenses for inflation.
FI.2006.0039 · vd (art. 14 al. 1 de la loi sur les impôts directs cantonaux, du 4 juillet 2000 – LI)
Taxpayer Secondarily Liable for Ex-Spouse's Tax Debt Despite Internal Agreement
This article established the joint and several liability of spouses for the tax amount, which is the main legal basis for rejecting the appeal against the solidarity call.
VPB 2004.426 (Art. 14 al. 2 LMAP)
Parliamentary Allowances and Benefits Adjustment Act
This provision is cited as the basis for compensation for inflation on allowances, reimbursements, and contributions.
VPB 2004.429 (art. 14 de la loi du 18 mars 1988 sur les moyens alloués aux parlementaires (LMAP))
Federal Assembly Ordinance on Parliamentarian Allowances and Pensions
This provision is cited in the preamble, indicating it forms the legal basis for the ordinance.
FI.1997.0100 · vd (art. 14 al. 6 LI)
Tax Domicile Determination for Unmarried Couple Based on Center of Vital Interests
Mentioned as the rule allowing the fiscal domicile to be fixed upon request of the municipalities concerned.
FI.1997.0032 · vd (Art. 14 al. 6 LI)
Tax Domicile of Incapacitated Person in Medical Facility
This provision was used to establish the initial jurisdiction of the cantonal tax administration to decide on the place of taxation, which decision is now being reviewed.
FI.1997.0148 · vd (art. 14, 17 al. 1er et 76 al. 1er let. a LI)
Fiscal Domicile of Married Persons: Center of Vital Interests Trumps Secondary Residence
Cited in the reasoning regarding the procedural handling of inter-communal equalization, although the court ultimately only ruled on the main appeal in the dispositive.