Art. 642 Schweizerisches Zivilgesetzbuch (ZGB)

100 2024 85 · be (Art. 642 ZGB)

Federal Agency Appeal Regarding Foreign Acquisition of Hotel with Integrated Staff Rooms

Cited to support the argument that appurtenances (like staff rooms in the same building) share the fate of the main property (the hotel establishment).

HG210041 · zh (Art. 642 Abs. 1 ZGB)

Seller v. Buyer: Furniture Payment Dispute

Cited in the reasoning to explain the principle of accession regarding ownership of fixtures.

ZSU.2023.81 · ag (Art. 642 Abs. 2 ZGB)

Settlement Agreement Enforcement Denied: Trellises Not Included in "Metal Wall" Removal

Cited to define what constitutes a component part of a property in civil law.

I.1.2022.34.37 · sg (Art. 642 Abs. 1 ZGB)

Taxpayer v. Administrative Appeals Commission (Property Maintenance and Legal Expenses)

Cited in the reasoning regarding ownership of the heating system, which was the basis for rejecting the contracting cost deduction.

I.1.2022.34.37 · sg (Art. 642 Abs. 1 ZGB)

Tax Deductions for Heating System Costs and Legal Fees

Cited in the reasoning regarding ownership of components, which was the basis for disallowing the contracting cost deduction.

ADM 2020 120 · ju (art. 642 al. 2 CC)

Land Value Assessment: Permanent vs. Mobile Structures

Cited as part of the general conditions for something to be considered an integral part of a property.

ADM 2019 92 · ju (art. 642 CC)

Asphalt plant not integral to real estate for valuation.

Est utilisé pour définir la notion de partie intégrante d'une chose.

OG O2V 17 34 · ar (Art. 642 Abs. 2 ZGB)

Appeal on Property Gains Tax Calculation: Exclusion of Movable Inventory from Acquisition Cost

This provision defining 'Bestandteil einer Sache' (component part of a thing) is cited to differentiate between movable property (inventory) and immovable property.

100 2016 196 · be (Art. 642 Abs. 2 ZGB)

Property Owners v. Tax Administration Regarding Reassessment Inclusion of Photovoltaic System

The finding that the photovoltaic system is not a component (Bestandteil) of the barn, which is the core substantive issue based on Cantonal Tax Law (Art. 52 Abs. 1 Bst. a StG) and Civil Law.

100 2016 75 · be (Art. 642 ZGB)

Tax Appeals Commission Decision on Valuation of Holiday Homes on Leased Land

Cited as the definition for 'Bestandteile' (components) referenced by Art. 52 StG.

ZK 2015 241 · be (Art. 642 al. 1 CC)

Exclusive Use and Rental Rights Under Parking Servitude

Mentioned in the reasoning concerning the historical context of ownership regarding the construction costs, but not explicitly cited in the final orders (which are missing, but based on the analysis provided, only procedural/cost articles would typically follow substantive findings).

2014.12.16.zr.4 · bl (Art. 642 Abs. 2 ZGB)

Neighbor's Oil Tank Room Ownership Dispute

Cited in relation to the definition of a component part of a thing, determining whether the oil tanks are integral to the tank room.

400.14.181 · bl (Art. 642 Abs. 2 ZGB)

Neighboring Property Owners' Oil Tank Dispute

Cited in relation to whether the oil tanks and ventilation system were part of the main property, affecting ownership and the possibility of removal.

33.2012.4 · ti (Art. 642 cpv. 1 CC)

Applicant v. Compensation Fund: Asset Valuation in Supplementary Benefit Eligibility

Cited in the reasoning section to define ownership over constituent parts of property.

11 10 55 · lu (Art. 642 ZGB)

Boathouse Addition Ownership Dispute

This provision was the basis for determining that the plaintiff was the owner of the boathouse extension because it qualified as a component part.