171.21
PRGLMAPLI
CH
CH
Art. 8 Bundesgesetz vom 18. März 1988 über Bezüge und Infrastruktur der Mitglieder der eidgenössischen Räte und über die Beiträge an die Fraktionen (PRG) - Kranken- und Unfallversicherung
PRG
Art. 8 PRG · Kranken- und Unfallversicherung
Die Versicherung gegen Krankheit und Unfall während der parlamentarischen Tätigkeit in der Schweiz ist Sache des Ratsmitgliedes.
Bei Erkrankungen und Unfällen, die ein Ratsmitglied in amtlicher Funktion im Ausland erleidet, werden die Kosten vom Bund übernommen, soweit sie nicht von der persönlichen Kranken- und Unfallversicherung des Ratsmitgliedes getragen werden. Die Verordnung der Bundesversammlung vom 18. März 1988 zum Parlamentsressourcengesetz regelt die Einzelheiten.
Gerichtsentscheide zu dieser Bestimmung (8)
FI.2015.0069 · vd (Art. 8 al. 3 LI)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited (along with Art. 216 al. 1 LIFD) regarding the taxation period in case of domicile transfer within Switzerland (though the main ground relied on Art. 68 al. 1 aLHID).
FI.2010.0023 · vd (art. 8 al. 3, 1ère phrase, LI)
Tax Domicile Dispute: Vaud vs. Valais
Cited in the reasoning section regarding the taxation period applicable upon a change of domicile within Switzerland.
FI.2007.0075 · vd (art. 8 al. 1 LI)
Tax Domicile Dispute: Owned Property vs. Rental Residence for Employment
Provision on the commencement of taxation period, cited in the reasoning explaining the tax law framework applied to the case outcome.
FI.2007.0075 · vd (art. 8 al. 3 LI)
Tax Domicile Dispute: Owned Property vs. Rental Residence for Employment
Provision regarding the unity of the fiscal period, cited in the reasoning explaining the tax law framework applied to the case outcome.
VPB 2004.426 (Art. 8 LMAP)
Parliamentary Allowances and Benefits Adjustment Act
This provision is cited as the basis for the Confederation's mandate to provide insurance for illness and accidents abroad.
FI.2003.0031 · vd (Art. 8 al. 3 LI)
Tax Domicile Determination Based on Employment Location Versus Property Ownership
This provision concerning the unity of the tax period (for 2003 onwards) was cited in the context of analyzing the tax situation, although the final decision relates to the 2001-2002 period.
FI.1996.0047 · vd (Art. 8 LI)
Bare Owner Liability for Usufructuary Taxes
The court confirmed the decision based on the taxpayer's joint liability as bare owner for the usufructuary's tax debt, which is the primary ground for upholding the claim.
FI.1989.0050 · vd (Art. 8 LI)
Taxpayer Rental Value Appeal on Inherited Property
Cited in the reasoning to explain that the property value itself (not just the rental value) is taxed differently when there is a usufruct, contextualizing the non-application of tax benefits to the appellant as a bare owner.