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Art. 62d Regierungs- und Verwaltungsorganisationsgesetz (RVOG) - Steuerbefreiung

RVOG; Fünfter Titel: Einzel- und Schlussbestimmungen; Fünftes Kapitel: Steuerbefreiung und Schutz des Eigentums des Bundes
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Art. 62d RVOG · Steuerbefreiung

Die Eidgenossenschaft sowie ihre Anstalten, Betriebe und unselbstständigen Stiftungen sind von jeder Besteuerung durch die Kantone und Gemeinden befreit; ausgenommen sind Liegenschaften, die nicht unmittelbar öffentlichen Zwecken dienen.

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Gerichtsentscheide zu dieser Bestimmung (10)

32 13 10 71 · be (Art. 12 Bst. b HG i.V.m. Art. 62d RVOG)
Swiss Post Property Transfer Tax Exemption Confirmed
This provision forms the substantive basis for granting the appeal and declaring that the transfer tax is not due.
A 2010 51 · gr (Art. 62d RVOG)
Federal Agency Property Tax Exemption Denial for Holiday Apartments
The appeal was dismissed because the use of the holiday apartments does not serve an immediate public purpose as required by this provision for tax exemption.
FI.2004.0056 · vd (art. 62d LOGA)
Public Institution Property Tax Exemption Challenge
The court found that the property did not serve a direct public purpose, meaning the exception to tax exemption applied, leading to the rejection of the appeal.
FI.2005.0017 · vd (art. 62d LOGA)
Pension Institution Property Tax Exemption Appeal
The failure to apply the exception clause in this article to tax exemption justified the rejection of the appeal.
FI.2005.0059 · vd (art. 62d LOGA)
Public Law Pension Institution Property Tax Liability Dispute
The court determined that the property was not directly used for public purposes, justifying the exception to the general tax exemption principle outlined in this article.
A 05 62 1 · lu (Art. 62d RVOG)
Federal Pension Fund Property Tax Liability upheld based on Special Federal Statute
The court considered this general exemption rule but concluded it was superseded by the specialized BVG provision.
A 05 62 2 · lu (Art. 62d RVOG)
Municipality Property Tax on Federal Pension Fund Upheld
The court considered this provision but ruled that Art. 80 BVG takes precedence, although the combination of Art. 62d RVOG and cantonal law allows taxation.
PVG 2005 20 · gr (Art. 62d RVOG)
State Postal Service Subject to Municipal Tourism Levy on Competitive Services
This provision, concerning tax exemptions for federal entities, was addressed but ultimately deemed inapplicable to property taxation for the tourism promotion levy.
A 2005 14 · gr (Art. 62d RVOG)
Postal Service Tourism Levy Applicability in Competitive Sector
This article, concerning the tax exemption of Confederation entities (except for real estate not serving direct public purposes), was considered in conjunction with Art. 13 POG regarding the Post's tax liability.
A 2005 14 · gr (Art. 62d RVOG)
Postal Service Competitive Activity Tax Liability
Cited in conjunction with Art. 13 POG to address the Post's exemption claim regarding non-publicly used properties, which the court found inapplicable to the specific tax.