171.21
PRGLMAPLI
CH
CH
Art. 9 Bundesgesetz vom 18. März 1988 über Bezüge und Infrastruktur der Mitglieder der eidgenössischen Räte und über die Beiträge an die Fraktionen (PRG) - Entschädigungen für Kommissionspräsidenten und Berichterstatter
PRG
Art. 9 PRG · Entschädigungen für Kommissionspräsidenten und Berichterstatter
Die Ratsmitglieder, die den Vorsitz einer Kommission, einer Delegation, einer Sektion, einer Unterkommission oder einer Arbeitsgruppe führen, erhalten das doppelte Taggeld. Ausgenommen sind kurze Beratungen während der Sessionen.
Die Ratsmitglieder, die im Auftrag einer Kommission im Rat Bericht erstatten, erhalten für jeden mündlichen Bericht ein halbes Taggeld.
Gerichtsentscheide zu dieser Bestimmung (15)
FI.2022.0067 · vd (art. 9 LI)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the joint taxation of spouses.
FI.2009.0006 · vd (art. 9 al. 1 LI)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding the joint assessment of income and fortune for married couples.
FI.2004.0088 · vd (art. 9 al. 1 LI)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning regarding the general principle of joint income for spouses living together.
FI.2005.0183 · vd (art. 9 LI)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning when discussing the application of criteria for intermediate taxation to married couples (section 5c).
FI.1998.0045 · vd (art. 9 al. 2 LI)
Tax Reassessment and Penalties for Undisclosed Consulting Income (1991-1996)
Cited in the reasoning regarding the joint and several liability for taxes due by the couple up to August 31, 1994.
FI.1996.0100 · vd (art. 9 al. 2 LI)
Tax Reassessments and Fines Appeal (1987-1994)
Used implicitly in the reasoning section to explain why Mrs. A.___ is exonerated from the fine in federal tax matters, leading to the confirmation of fines under Cantonal Law for A.___ and the rejection of the appeal for Mrs. A. regarding Cantonal/Communal fines in points VI (which refers to the rejection of the appeal in point IV).
FI.1997.0061 · vd (art. 9 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
Cited to explain the general rule for how the income and assets of spouses living together are aggregated for tax purposes.
FI.1997.0061 · vd (art. 9 al. 2 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
This article established the main ground for rejecting the appeal, as it justifies the liability of spouses for the total tax debt during the period of cohabitation.
FI.1995.0024 · vd (art. 9 LI)
Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed
Cited in the reasoning section (Point 6) regarding the joint tax liability and fault for tax offenses between spouses, which informed the decision to annul fines against Mrs. X.
FI.1996.0041 · vd (art. 9 LI)
Taxpayer Deducts Half of Son's School Fees; Interim Taxation Denied Due to Unchanged Employment Status
This article defining the joint taxation of spouses is cited in the reasoning regarding the shift to separate taxation.
FI.1996.0041 · vd (art. 9 al. 2 LI)
Taxpayer Deducts Half of Son's School Fees; Interim Taxation Denied Due to Unchanged Employment Status
This provision, cited indirectly via the discussion of Art. 70 al. 1 LI and Art. 9a LI regarding the change of circumstances justifying an intermediate taxation, underpins the context for the partial admission of the appeal regarding deductions.
FI.1994.0118 · vd (art. 9 al. 2 in fine LI)
Heirs Challenged Tax Reassessments and Fines for Deceased's Concealed Assets; Reassessments Upheld, Fines Annulled for Lack of Heir Culpability.
Cited in the reasoning when comparing the treatment of spouses regarding tax liability, but not explicitly used in the final orders.
FI.1993.0055 · vd (art. 9 LI)
Taxpayer Challenge to Tax Assessments Based on Post-Separation Document
This provision defining criteria for joint taxation of spouses living together was used to establish that the facts did not change the appellant's status.
FI.1993.0162 · vd (art. 9 al. 2 in fine LI)
Tax Assessment Fines and Tax Evasion Liability for Undeclared Business Income and Assets
Cited to establish that only the guilty spouse is liable for fines in cantonal tax law, which influenced the court's orders regarding which spouse is liable for the fine (Section 2bb and Section 8db).
FI.1991.0079 · vd (art. 9 al. 2 LI)
Sewage Tax Liability for Unmarried Cohabitants
Cited as a contrasting provision regarding direct taxes to emphasize that the sewage tax regulation relies on the concept of 'ménage' rather than marital status.