641.10
STGLTLTB
CH
CH
Art. 29 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Vierter Abschnitt: Gemeinsame Bestimmungen für alle Abgaben; III. Verzugszins
Art. 29 StG
Auf Abgabebeträgen, die nach Ablauf der in den Artikeln 11, 20 und 26 geregelten Fälligkeitstermine ausstehen, ist ohne Mahnung ein Verzugszins geschuldet. Der Zinssatz wird vom Eidgenössischen Finanzdepartement bestimmt.
Gerichtsentscheide zu dieser Bestimmung (437)
WBE.2007.293 · ag (§ 29 Abs. 1 lit. b StG)
Tax Evasion Through Premature Bond Sale
This provision governs the taxation of income from the sale or redemption of discount bonds with a predominant single interest payment, which is central to the court's decision on whether the sale constituted tax evasion.
AGVE.2008.20 · ag (§ 29 Abs. 1 lit. b StG)
Tax Avoidance: Discount Bond Sale Pre-Maturity
This provision is cited as the basis for taxing income from the sale or repayment of discount bonds with predominant single interest, which is central to the tax evasion analysis.
SB.2002.00016 · zh (§ 29 StG)
Transitional Year Loss Offset in Net Income Taxation
This provision is cited as part of the legal basis influencing the final decision regarding the income tax assessment.
JAAC 64.79 (Art. 29 StG)
Stamp Duty and Withholding Tax on "Action Shell" Transactions
Cited for the calculation of default interest on late emission tax payments.
SB.2002.00016 · zh (§ 29 StG)
Business Losses in Gap Year Included in Ordinary Net Income Calculation
Applied as the legal basis for the tax assessment, specifically concerning the inclusion of losses from the gap year in the calculation of net income.
SB.2006.00022 · zh (§ 29 Abs. I StG)
State Tax Loss Carryforward Disallowance Based on Prior Zero Assessment Issuance
Cited as a legal norm applied in the context of the main issue regarding tax assessments.
B.2024.189.B.2024.1 · sg (Art. 29 Abs. 1 StG)
Taxability of Compensation for Waiver of Liability Claims by Professional Athlete
This provision was cited to establish the correspondence between cantonal and federal tax law, leading to the dismissal of the cantonal tax appeal based on the federal analysis.
A 2024 1 · zg (§ 29 Abs. 2 StG)
Taxpayer Property Maintenance Cost Deduction Dispute
Cited as the relevant provision for the deductibility of property maintenance costs, even though the deduction was ultimately denied for the year claimed.
I.1.2023.267.268 · sg (Art. 29 Abs. 1 StG)
Taxation of Gross Solar Yield Without Cross-Property Offsetting
Cited as the general income tax clause that determines the taxability of PV revenues, although the appeal was ultimately dismissed based on energy law interpretation.
810.24.18 · bl (§ 29 Abs. 1 lit. n StG)
Taxpayers Denied Medical Expense Deduction for Unsubstantiated Foreign Treatment
This provision regulates the deductibility of sickness and accident costs for the taxpayer and dependants.
510.23.70 · bl (§ 29 Abs. 2bis StG)
Subsidies for New Construction Taxable Income
Cited to explain why energy-saving investments are generally deductible, but not in the case of new construction.
3.RV.2022.125 · ag (§ 29 Abs. 1 lit. c StG)
Taxation of LLC Shares Upheld, Income Addition Remanded for Insufficient Justification
Cited as the legal basis for the taxation of income from movable assets, including capital gains from participations.
3.RV.2022.152 · ag (§ 29 Abs. 1 lit. c StG)
Taxpayer Wealth Tax Appeal Partially Granted, Shareholding Valuation Reduced
The court used this provision to establish that hidden profit distributions are taxable as income from movable assets.
B.2023.127.B.2023.1 · sg (Art. 29 Abs. 1 StG)
Shareholder Tax Liability Imputation from Corporate Benefit
This provision is mentioned in the reasoning as being related to the taxability of benefits in kind, supporting the application of Art. 33 StG.
B.2023.127.B.2023.1 · sg (Art. 29 Abs. 1 StG)
Shareholder Tax Reassessment Upheld Based on Triangle Theory Distribution
This provision concerning taxable income at the cantonal level was mentioned in the summary relating to the tax increase upheld in the final order.