641.10
STGLTLTB
CH
CH
Art. 31 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Fünfter Abschnitt: Behörden und Verfahren; A. Behörden; I. Eidgenössische Steuerverwaltung
Art. 31 StG
Die Eidgenössische Steuerverwaltung (ESTV) erlässt für die Erhebung der Stempelabgaben alle Weisungen, Verfügungen und Entscheide, die nicht ausdrücklich einer anderen Behörde vorbehalten sind.
Gerichtsentscheide zu dieser Bestimmung (277)
SB.2004.00074 · zh (§ 31 Abs. I lit. d StG)
Tax Treatment of Retroactive Pension Contribution Provisions and Deductibility of Self-Employed Contributions
This provision relates to the conditions under which the retroactive consideration of provisions is permitted, which is the central issue decided upon.
SB.2006.00035 · zh (§ 31 Abs. I lit. g StG)
Taxpayer Claim for Child Deduction Without Legal Custody
This provision is listed among the legal norms applied in the context of the final ruling.
SB.2025.00016 · zh (§ 31 Abs. I lit. d StG)
Tax Deduction for Foreign Pension Scheme Contributions Denied
This cantonal provision, concerning the deductibility of contributions to pension schemes, was implicitly applied as the basis for analyzing the taxpayer's requested deduction.
SB.2024.00113 · zh (§ 31 Abs. I lit. i StG)
Taxpayer Appeal Dismissed on Partial Disability Expense Deductibility
This provision governs the deduction of disability-related costs at the cantonal level, which is the central issue leading to the dismissal of the appeal.
SB.2024.00127 · zh (Art. 31 lit. c StG)
Tax Deductibility of Divorce Legal Fees
This provision is cited in the list of legal norms that form the basis of the court's reasoning, which ultimately leads to the decision in the dispositive section.
80.2024.1 · ti (art. 31 cpv. 2 LT)
Taxpayer v. Tax Authority: Deductibility of Renovation Expenses and Standard of Review
Cited in the reasoning section as the cantonal equivalent provision allowing the deduction of maintenance expenses.
B.2024.156.B.2024.1 · sg (Art. 31 Abs. 1 StG)
Driving Instructor Income Assessment Appeal
This article regarding taxable income from self-employment forms the basis for the substantive ruling on the tax assessment.
SB.2024.00044 · zh (§ 31 Abs. I lit. a StG)
Taxpayer Challenge to Proportional Allocation of Deductions for Foreign Income
Cited in the list of legal norms, relevant to the subject matter of the appeal concerning deductions.
SB.2024.00044 · zh (§ 31 Abs. I lit. e StG)
Taxpayer Challenge to Proportional Allocation of Deductions for Foreign Income
Cited in the list of legal norms, relevant to the subject matter of the appeal concerning deductions.
SB.2024.00044 · zh (§ 31 Abs. I lit. g StG)
Taxpayer Challenge to Proportional Allocation of Deductions for Foreign Income
Cited in the list of legal norms, relevant to the subject matter of the appeal concerning deductions.
F1 24 91 · vs (Art. 31 Abs. 1 lit. b StG)
Taxpayer v. Cantonal Tax Authority (Income and Wealth Tax Assessment Appeal)
Basis for granting the child deduction for the tax years 2013 and 2014.
80.2023.146 · ti (art. 31 cpv. 4 LT)
Taxpayer v. Tax Authority: Deductibility of State Fee for Lakeshore Dock Rental Income (2018)
Provision cited for the calculation of the flat-rate deduction on the net income after deducting the ground rent (cantonal law equivalent).
SR.2023.00031 · zh (§ 31 Abs. I Ziff. e StG)
Taxpayer Disability Insurance Deduction Appeal Dismissed
This provision concerning the deduction of insurance premiums under Cantonal Tax Law was likely used in the context of the court's decision.
SR.2023.00031 · zh (§ 31 Abs. I lit. g StG)
Taxpayer Disability Insurance Deduction Appeal Dismissed
This provision concerning the deduction of insurance premiums under Cantonal Tax Law was likely used in the context of the court's decision.
80.2023.115 · ti (art. 31 cpv. 2 LT)
Taxpayer v. Tax Authority: Property Expense Deduction for Maintenance vs. Improvement
Cited in the reasoning (consid. 2.1) to establish the general rule allowing deduction of maintenance expenses for private property.