Art. 30 Bundesgesetz vom 13. Dezember 2002 über die Berufsbildung (BBG) - Gegenstand

SB.2003.00063 · zh (Art. 30 BBG)

Tax Deductibility of Post MBA e-Business Course Costs

Cited in the background description to define continuing education, which is central to the case, although its direct use in the dispositive is implied through the application of tax law provisions.

VB.2017.00622 · zh (Art. 30 BBG)

Appeal Regarding State Contributions for Higher Vocational Education

Although cited in the Rechtsnormen section, the dispositive does not explicitly mention it to justify the final order of dismissal.

GE.2009.0032 · vd (Art. 30 LFPr)

Appellant v. Authority Regarding Vocational Qualification Equivalence

Cited to support the argument that continuing professional development aims to complete competencies, not titles.

SB.2007.00109 · zh (Art. 30 lit. a BBG)

Physician Training Expense Deductibility Remand

This provision is listed in the section detailing the legal norms relevant to the case, but the dispositive focuses on remitting the case for further investigation rather than directly applying this specific rule for annulment/confirmation.

SB.2007.00109 · zh (Art. 30 lit. b BBG)

Physician Training Expense Deductibility Remand

This provision is listed in the section detailing the legal norms relevant to the case, but the dispositive focuses on remitting the case for further investigation rather than directly applying this specific rule for annulment/confirmation.

SB.2004.00036 · zh (Art. 30 BBG)

Taxpayer vs. Tax Authority: Deductibility of Case Management Course Costs

This provision is implicitly the main ground for allowing the appeal concerning the deductibility of costs, given the context of the appeal being partially granted and sent back for re-evaluation based on the nature of the postgraduate studies.

SB.2004.00032 · zh (Art. 30 BBG)

Deductibility of Executive Master of Business Engineering Course Expenses

This provision is likely the substantive basis for allowing part of the appeal regarding the deduction of further education costs, as indicated by the partial acceptance of the appeal.

SB.2004.00017 · zh (Art. 30 BBG)

Project Manager's MBA Deductibility Appeal Remanded

The appeal was partially granted and remanded based on the assessment criteria related to professional education costs under this article.

SB.2004.00018 · zh (Art. 30 BBG)

Deductibility of MBA Program Costs

This provision is listed under 'Rechtsnormen' and implies relevance to the case regarding educational costs.

SB.2004.00027 · zh (Art. 30 BBG)

Project Manager MBA Cost Deduction Appeal

This provision is cited in the list of legal norms, but based on the final orders (which are implicitly the last part of the decision, not fully shown but indicated by the partial summary), this article seems to form the basis for the decision on the deductibility of further education costs.

SB.2004.00031 · zh (Art. 30 BBG)

Deductibility of Executive MBA Program Costs

Cited as a legal norm in the decision.

SB.2003.00069 · zh (Art. 30 BBG)

Tax Deduction for Business Economics Degree Expenses

This article is cited as the basis for the substantive ruling concerning the deductibility of expenses.

SB.2004.00006 · zh (Art. 30 BBG)

Tax Deductibility of Postgraduate Legal Education Expenses

The court found that the LL.M. postgraduate studies were suitable for updating, deepening, and expanding the specialist knowledge required for the taxpayer's professional activity as an internationally active lawyer, implicitly using this provision as the underlying standard for deductible continuing education costs.

SB.2004.00009 · zh (Art. 30 BBG)

LL.M. Deductibility Assessment Overturned Due to Insufficient Substantiation

This article is likely the primary legal basis governing the deductibility of further education costs, which the court used to rule on the appeal's merits.

SB.2004.00011 · zh (Art. 30 BBG)

Consultant Marketing Course Deductibility Appeal

This provision is cited in the relevant legal norms section and relates to the substance of the education costs deduction, although its direct application in the dispositive itself is implicit through the reversal of the prior decision.