641.10
STGLTLTB
CH
CH
Art. 33 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Fünfter Abschnitt: Behörden und Verfahren; A. Behörden; III. Schweigepflicht
Art. 33 StG
Wer mit dem Vollzug dieses Gesetzes betraut ist oder dazu beigezogen wird, hat gegenüber andern Amtsstellen und Privaten über die in Ausübung seines Amtes gemachten Wahrnehmungen Stillschweigen zu bewahren und den Einblick in amtliche Akten zu verweigern.
Keine Geheimhaltungspflicht besteht: a. bei Leistung von Amtshilfe nach Artikel 32 Absatz 1 und bei Erfüllung einer Pflicht zur Anzeige strafbarer Handlungen; b. gegenüber Organen der Rechtspflege und der Verwaltung, die vom Bundesrat allgemein oder vom Eidgenössischen Finanzdepartement im Einzelfalle zur Einholung amtlicher Auskünfte bei den mit dem Vollzug dieses Gesetzes betrauten Behörden ermächtigt worden sind.
Gerichtsentscheide zu dieser Bestimmung (244)
EDÖB · AFC Documents conc (Art. 33 al. 1 LT)
Federal Tax Administration v. Federal Data Protection and Information Commissioner (Tax Audit Documents)
Cited as a special provision for tax secrecy, which, when applied in conjunction with Art. 4 let. a LTrans, justifies the refusal of access to the requested documents.
VPB 150000320 (Art. 33, al. 1 LT)
Taxpayer Privacy vs. Transparency of Government Records
The court cited this provision as a special provision under Art. 4, let. a, LTrans, regarding stamp duty and official document secrecy.
EDÖB · ESTV Dokumente zu (Art. 33 Abs. 1 StG)
Journalist Access to Tax Documents vs. Tax Secrecy
Cited as a provision related to tax secrecy, which the commissioner argues is not a special provision under BGÖ that precludes access.
VPB 2008-12-09 (Art. 33 al. 2 LT)
Federal Communications Office revokes telephone number, appeal possible
This article was used to impose costs on the losing party.
WBE.2007.293 · ag (§ 33 lit. i StG)
Tax Evasion Through Premature Bond Sale
This provision concerns capital gains from the disposal of movable private assets, which the court uses to distinguish between taxable income and non-taxable capital gains in the context of the bond sale.
AGVE.2008.20 · ag (§ 33 lit. i StG)
Tax Avoidance: Discount Bond Sale Pre-Maturity
This provision concerning capital gains from the disposal of movable private assets is discussed in relation to whether the profit from the bond sale constitutes taxable income or a tax-exempt capital gain.
SGSTA.2004.50 · so (§ 33 Abs. 1 lit. d StG)
Education Costs and Commuting Expenses Deduction Dispute
This provision was cited alongside the Federal Direct Tax Law to determine the deductibility of further education costs, although ultimately the appeal was rejected on the substance of the facts.
SB.2003.00075 · zh (§ 33 lit. 3 StG)
Real Estate Dealers' Direct Federal Tax Deduction in Real Estate Gains Tax
This provision is listed under 'Rechtsnormen' and relates to the substantive basis for determining the taxable gain in the context of property dealers.
SB.2003.00062 · zh (§ 33 lit. e StG)
Property Dealer Tax Offset Waiver Case
This section of the Cantonal Tax Law is listed among the norms but its direct application in the final orders is not detailed.
SB.2003.00063 · zh (§ 33 lit. b StG)
Tax Deductibility of Post MBA e-Business Course Costs
This tax provision is listed as a relevant legal norm for the decision, implying its use in the ruling concerning the deductibility of costs.
SB.2002.00046 · zh (§ 33 lit. b) StG)
Educational Expense Deductibility for General Business Degree
This Cantonal Tax Law provision was cited as the basis for determining the deductibility of income tax expenses, which includes professional education costs.
SB.2002.00047 · zh (§ 33 lit. b) StG)
Taxpayer v. Tax Authority (LL.M. Deductibility)
This provision is cited as a relevant legal norm concerning the income tax law applicable to the case.
SB.2002.00046 · zh (§ 33 lit. b) StG)
Tax Deductibility of Vocational Training Expenses
This provision is cited in the Rechtsnormen section, which is generally used to indicate the legal basis relevant to the case, although it is not explicitly repeated in the dispositive, it underpins the decision on the deductibility of costs.
SB.2003.00062 · zh (§ 33 lit. e StG)
Real Estate Gains Tax Deduction for Profit Tax Purposes
This provision is listed as a relevant legal norm.
SB.2003.00075 · zh (§ 33 lit. 3 StG)
Property Dealer Capital Gains Tax Reduction Inference
This provision is cited in relation to the deductibility of the direct federal tax in the context of the capital gains tax.