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LVGLAP
CH
CH
Art. 22 Bundesgesetz vom 17. Juni 2016 über die wirtschaftliche Landesversorgung (LVG) - Steuern und andere öffentliche Abgaben
LVG; 2. Kapitel: Vorbereitungsmassnahmen
Art. 22 LVG · Steuern und andere öffentliche Abgaben
Bei der Veranlagung der direkten Steuern des Bundes und der Kantone sind bei Gütern, die Gegenstand eines Pflichtlagervertrags sind, folgende steuerwirksame Wertberichtigungen zulässig: a. bei Pflichtlagern (Art. 11): höchstens 50 Prozent auf dem Grundpreis; b. bei ergänzenden Pflichtlagern (Art. 14): höchstens 80 Prozent auf dem Erwerbs- oder dem Gestehungspreis; ist der effektive Warenwert tiefer, so bildet dieser die Berechnungsbasis der Wertberichtigung.
Die Besteuerung von stillen Reserven, die durch Wertberichtigungen nach Absatz 1 entstehen, erfolgt im Zeitpunkt der Auflösung der Wertberichtigung.
Unterliegen Lagerbestände aufgrund einer Änderung des Pflichtlagervertrags durch das BWL nicht mehr der Pflichtlagerhaltung, so kann die Auflösung der nicht mehr zulässigen Wertberichtigung linear auf höchstens drei Steuerperioden verteilt werden. Löst der Pflichtlagerhalter die Wertberichtigung freiwillig auf, so ist eine Verteilung nicht zulässig.
Die Pflichtlagerhaltung unterliegt nicht der Stempelabgabe.
Gerichtsentscheide zu dieser Bestimmung (17)
VPB 2007.601 (Art. 22 al. 1 LAP)
Swiss Merchant Fleet Loan Guarantee Extension and Increase
Provides the legal basis for the Council's measures to ensure transport and communication possibilities.
U 2022 34 · gr (art. 22 lett. c Lap)
Construction Bid Exclusion for Price-Fixing Violations
The appeal was rejected because the rejection of the appellant's bid, based on violation of pricing rules which qualified as not meeting the requirements of the invitation to tender, was found justified under this provision.
U 2017 25 · gr (art. 22 cpv. 1 lett. c Lap)
Bid Exclusion Due to Omitted Technical Specifications in Winter Maintenance Contract
This provision was the main ground for accepting the appeal, as the court ruled that the awarding decision was illegal because the winning bid should have been excluded for being incomplete.
PVG 2015 14 · gr (Art. 22 lett. g prima frase Lap)
Herkunftsortprinzip in Public Procurement Wage Compliance
Cited as the basis for excluding an offer if the bidder fails to respect worker protection and working condition provisions.
U 2015 55 · gr (Art. 22 lett. g prima frase Lap)
Challenge to Public Works Contract Award Based on Wage Requirements
Cited in the reasoning section regarding the grounds for excluding an offer for non-compliance with labor protection provisions, which is the core issue of the dispute resolved by rejecting the appeal.
U 2012 88 · gr (Art. 22 cpv. 1 lett. c Lap)
Company Exclusion from Public Works Contract Due to Incomprehensible Fee Calculation
Basis for rejecting the appeal as the offer was rightly excluded for not conforming to the tender requirements (incomplete offer/calculation).
U 2011 70 · gr (art. 22 Lap)
Bidder Lacks Standing to Challenge Contract Award Based on Technical Non-Compliance
It is cited by the appellant as the ground for excluding the winning bid due to non-conformity, and it is discussed in the merits consideration.
U 2010 116 · gr (art. 22 lett. c Lap)
Municipality Tender Award Upheld Despite Electronic Bid Format Discrepancy
This article, which governs the exclusion of non-compliant offers, was cited in the reasoning section 2.a) to explain the formal requirement for offer compliance, although the appeal was ultimately dismissed under proportionality principles.
U 2007 81 · gr (Art. 22 lett. c Lap)
Bid Challenge Over Snow Removal Contract Award Based on Personnel Disclosure
This provision, concerning the exclusion of an offer for not meeting tender requirements, is discussed extensively in the reasoning, although the final order itself rejects the appeal based on the assessment of conformity.
U 2006 110 · gr (art. 22 lett. c Lap)
Municipality Road Maintenance Contract Award Upheld Due to Uncomparable Bid Pricing Structure
Used to justify the exclusion of the appealant's bid because it did not conform to the requirements of the call for tenders (by altering the nature of the contract).
U 2006 10 · gr (art. 22 lett. c Lap)
Public Tender Dispute Over Material Specification Error and Bid Adjustment
The legal basis used to confirm the exclusion of the appellant's supplementary offer because it did not meet the requirements (offering labor costs for a supply-only item).
U 2005 56 · gr (art. 22 cpv. 1 lett. c Lap)
Waste Collection Contract Division Challenge
Cited in the reasoning section concerning the exclusion of a bidder for not presenting an offer corresponding to the requirements, which is a basis for the final order to annul the previous decision.
U 2005 50 · gr (art. 22 lett. e Lap)
Challenge to Municipal Contract Award Based on Alleged False Information Regarding Concrete Disposal Site
Article regarding the exclusion of an offer due to false information, which was central to the appeal's merits but ultimately found not to apply in the final order.
U 2005 50 · gr (art. 22 lett. i Lap)
Challenge to Municipal Contract Award Based on Alleged False Information Regarding Concrete Disposal Site
Article regarding the exclusion of an offer for non-compliance with environmental protection provisions, which was central to the appeal's merits but ultimately found not to apply in the final order.
U 2005 28 · gr (Art. 22 cpv. 1 lett. b Lap)
Municipality Contract Award Overturned Due to Flawed Procedure and Invalid Bidding
Basis for the conclusion that the contested offers should have been excluded due to incomplete signatures of the consortium members.