641.10
STGLTLTB
CH
CH
Art. 35 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Auskunft des Abgabepflichtigen
StG; Fünfter Abschnitt: Behörden und Verfahren; B. Verfahren; I. Abgabeerhebung
Art. 35 StG · Auskunft des Abgabepflichtigen
Der Abgabepflichtige hat der ESTV über alle Tatsachen, die für die Abgabepflicht oder für die Abgabebemessung von Bedeutung sein können, nach bestem Wissen und Gewissen Auskunft zu erteilen; er hat insbesondere: a. Steuerabrechnungen, Steuererklärungen und Fragebogen vollständig und genau auszufüllen; b. seine Geschäftsbücher ordnungsgemäss zu führen und sie, die Belege und andere Urkunden auf Verlangen beizubringen.
Die Bestreitung der Abgabepflicht entbindet nicht von der Auskunftspflicht.
Wird die Auskunftspflicht bestritten, so trifft die ESTV eine Verfügung.
Gerichtsentscheide zu dieser Bestimmung (302)
66/2003/38 · sh (Art. 35 Abs. 1 lit. i StG)
Taxpayer Deduction for Increased Medical Consumption Due to Cystic Fibrosis
This provision is the statutory basis under which specific illness-related costs are deductible from taxable income, and the court allowed the claimed amount based on this article.
66/2004/22 · sh (Art. 35 Abs. 1 lit. e StG)
Deductibility of Tied Pension Contributions Based on AHV/IV-Subject Replacement Income
This provision governs the deduction of contributions to recognized forms of restricted self-provision from income, forming the primary basis for the tax issue discussed.
VVGE.2007.08.Nr.34 · ow (Art. 35 VV StG)
Taxpayer's Failure to Meet Statutory Deadline for Replacement Property Acquisition Due to Controllable Delays
This provision defines the reasonable timeframe for replacement acquisition and allows for exceptions, which was central to the court's determination of whether the tax deferral was applicable.
WBE.2007.176 · ag (§ 35 Abs. 1 lit. a StG)
Deductibility of Private Vehicle Costs for Weekly Commuters
Allows deduction of necessary costs for travel between residence and place of work as professional expenses.
AGVE.2008.17 · ag (§ 35 Abs. 1 lit. a StG)
Deductibility of Private Vehicle Commuting Costs When Public Transport is Unreasonable
Basis for deducting necessary travel costs between residence and workplace as professional expenses.
AGVE.2005.78 · ag (§ 35 Abs. 1 lit. d StG)
Childcare Costs Deductible for Unemployed Parents Seeking Benefits
Cited as the legal basis for deducting necessary child-care costs as income-generating expenses.
AGVE.2005.75 · ag (§ 35 Abs. 1 lit. a StG)
Commuting Expenses: Flat-Rate Allowances Prevail Over Actual Costs
This provision likely governs the deduction of commuting expenses from income, which is the central issue in the case.
SB.2006.00035 · zh (§ 35 Abs. II 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.
ST.2025.57 · zh (§ 35 Abs. 2 StG)
Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation
Cited in the final order regarding the applicable tariff for calculating the tax based on the newly assessed taxable income.
I.1.2024.176.177 · sg (Art. 35 Abs. 1 StG)
Taxation of Supplementary Child's Disability Pension and Entitlement to Tax Deduction for Primary Pensioner
Cited in the reasoning section to establish the taxability of IV supplementary benefits, which is relevant to the main ground of decision (though the actual annulment order doesn't repeat this article, the core dispute relies on this provision alongside Art. 22 Abs. 1 DBG).
3.RV.2024.47 · ag (§ 35 Abs. 1 lit. a StG)
Taxpayer's Primary Residence and Deductible Expenses Dispute
Used to determine the deductible amount for car costs.
3.RV.2024.47 · ag (§ 35 Abs. 1 lit. c StG)
Taxpayer's Primary Residence and Deductible Expenses Dispute
Used to assess the deductibility of costs for out-of-town stays.
3.RV.2024.48 · ag (§ 35 Abs. 1 lit. c StG)
Taxpayer's Appeal Regarding Imputed Rental Income and Living Expenses Denied
Legal basis for deducting professional expenses, including costs related to weekly stays away from home.
3.RV.2024.64 · ag (§ 35 Abs. 1 StG)
Taxpayers' Meal Expense Deduction Disallowed Due to Insufficient Evidence of Representation Allowance Coverage
The court refers to this provision regarding professional expenses when discussing the interplay between reimbursements and deductible costs, which is relevant to the main issue of the appeal.
3.RV.2024.64 · ag (§ 35 Abs. 1 lit. b StG)
Taxpayers' Meal Expense Deduction Disallowed Due to Insufficient Evidence of Representation Allowance Coverage
This provision is cited as the legal basis for deducting necessary additional costs for meals outside the home and for shift work.