641.10
STGLTLTB
CH
CH
Art. 18 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Emissionsgeschäfte
StG; Zweiter Abschnitt: Umsatzabgabe; IV. Abgabepflicht
Art. 18 StG · Emissionsgeschäfte
Der Effektenhändler gilt als Vertragspartei, wenn er die Urkunden bei ihrer Emission fest übernimmt.
Übernimmt der Effektenhändler die Urkunden als Unterbeteiligter von einem andern Effektenhändler und gibt er sie während der Emission weiter, so ist er von dem auf ihn entfallenden Teil der Abgaben ausgenommen.
Der Effektenhändler gilt ferner als Vertragspartei, wenn er Ausweise über Unterbeteiligungen an Darlehensforderungen ausgibt.
Gerichtsentscheide zu dieser Bestimmung (162)
VVGE.1985.86.Nr.47 · ow (Art. 18 VV zum StG)
Deductible Education: Maintaining Position vs. Career Advancement
This provision specifies that training for maintaining the current professional position is considered further training.
VVGE.1991.92.Nr.48 · ow (Art. 18 VV zum StG)
Accounting Diploma Not Deductible Continuing Education Expense
This provision specifies the definition of deductible continuing education costs, which is crucial for the court's decision.
VVGE.1997.98.Nr.12 · ow (Art. 18 Abs. 1 StG)
Taxation of Surplus Payments from Single-Premium Non-Surrenderable Life Insurance Policies
Cited as a legal basis for taxing all recurring and one-time income.
SB.2007.00127 · zh (§ 18 StG)
Taxpayer Trading Profit Classification Overturned: Not a Commercial Securities Dealer
This provision appears to be a secondary legal norm cited as relevant to the decision regarding income tax liability.
SB.2005.00069 · zh (§ 18 StG)
Architect's Share Sale Not Business Income
This cantonal statute provision is cited as a basis for the decision regarding taxation.
SB.2005.00026 · zh (§ 18 Abs. III StG)
Tax Appeal Regarding Deficient Cash Transaction Record-Keeping
This provision is listed as a legal norm relevant to the decision concerning tax assessments.
SB.2004.00025 · zh (§ 18 StG)
Tax Assessment Agreement Validity Appeal
Cited as a relevant legal norm, likely relating to the definition of income/taxable base relevant to the agreement.
SB.2002.00071 · zh (§ 18 lit. III StG)
Co-Ownership Property Maintenance Deductibility Dispute
This provision is listed under 'Rechtsnormen' and relates to the core subject matter concerning the tax treatment of the property, which was the subject of the dispute resolved in the decision.
SB.2003.00019 · zh (§ 18 lit. II StG)
Tax Assessment Appeal: Business Property Classification and Charitable Deduction Timing
Cited in the context of the main subject of the appeal regarding the classification of assets as business assets.
SB.2003.00019 · zh (§ 18 lit. III StG)
Tax Assessment Appeal: Business Property Classification and Charitable Deduction Timing
Cited in the context of the main subject of the appeal regarding the classification of assets as business assets.
SB.2003.00019 · zh (§ 18 lit. V StG)
Tax Assessment Appeal: Business Property Classification and Charitable Deduction Timing
Cited in the context of the main subject of the appeal regarding the classification of assets as business assets.
SB.2004.00025 · zh (§ 18 StG)
Tax Assessment Agreement Supersedes Commercial Trading Determination
This provision is cited in the legal norms section and relates to the substantive law applied in the decision.
SB.2004.00043 · zh (§ 18 Abs. 5 StG)
Tax Office v. Taxpayer: Tenant Improvements and Recaptured Depreciation on Property Sale
The court determined that the costs of the tenant's improvements should be taken into account as reinstated depreciation when determining the gain according to this provision.
SB.2005.00026 · zh (§ 18 Abs. III StG)
Taxpayer Appeal Dismissed Due to Inadequate Cash Book Records
This paragraph of the Cantonal Tax Law is cited as a legal norm relevant to the decision.
SB.2005.00069 · zh (§ 18 StG)
Architect's Real Estate Stake Sale Not Self-Employment Income
Cited as a legal basis for determining income from self-employment.