641.10
STGLTLTB
CH
CH
Art. 38 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Fünfter Abschnitt: Behörden und Verfahren; B. Verfahren; II. Entscheide der ESTV
Art. 38 StG
Die ESTV trifft alle Verfügungen und Entscheide, welche die Abgabeerhebung notwendig macht; sie trifft einen Entscheid insbesondere dann, wenn a. die Abgabeforderung oder die Mithaftung bestritten wird; b. für einen bestimmten Fall vorsorglich die amtliche Feststellung der Abgabepflicht, der Grundlagen der Abgabebemessung oder der Mithaftung beantragt wird; c. der Abgabepflichtige oder Mithaftende die gemäss Abrechnung geschuldete Abgabe nicht entrichtet.
Gerichtsentscheide zu dieser Bestimmung (85)
VVGE.1983.84.Nr.39 · ow (Art. 38 Abs. 1 Bst. e StG)
Taxation of Foreign Income and Deductions in Swiss-Italian Dual Residency Case
Cited in the context of child deductions.
VVGE.1983.84.Nr.39 · ow (Art. 38 Abs. 4 StG)
Taxation of Foreign Income and Deductions in Swiss-Italian Dual Residency Case
Used to justify the proportional reduction of tax-free deductions when tax liability only applies to a portion of the income.
VVGE.1985.86.Nr.51 · ow (Art. 38 Abs. 1 Bst. h StG)
Student Deduction Allowed Despite Part-Time Work
This provision allows for a deduction for students from their net income for their work earnings.
SB.2002.00082 · zh (§ 38 lit. I StG)
Cantonal Tax Office Bound by Oral Agreement on Asset Valuation for Wealth Tax
This provision is implicitly the basis for the decision regarding the valuation method for property tax purposes, as the court dealt with the acceptance of an individual market value.
100 2024 279 · be (Art. 38 Abs. 1 Bst. e StG)
Tax Assessment Appeal Regarding Late Documentation and Cost Allocation
Substantive basis for allowing the deduction for contributions to Pillar 3a for cantonal taxes, leading to the partial success of the appeal.
SR.2023.00022 · zh (§ 38 Abs. I StG)
Loan Receivable Timing for Wealth Tax Assessment Post-Inheritance
Cited in the reasoning related to the basis for taxing total net assets, which is the context for the final order.
100 2022 317 · be (Art. 38 Abs. 1 Bst. d StG)
Tax Avoidance on Pre-Retirement Pension Fund Buy-in
The final decisions dismiss the appeal, which concerned the refusal to allow deductions for pension contributions based on this article.
100 2022 216 · be (Art. 38 Abs. 1 Bst. a StG)
Tax Assessment Limitation Period and Mortgage Interest Deduction in Cohabiting Relationship
Cited as the cantonal equivalent of the federal rule for deducting private interest charges from income, applied in the partial acceptance of the appeal.
100 2022 228 · be (Art. 38 Abs. 1 StG)
Taxpayer Appeal Regarding Deductibility of Self-Paid Medical Expenses
Article defining the non-deductibility of the disputed costs as they do not constitute sickness costs.
100 2022 338 · be (Art. 38 Abs. 1 Bst. c StG)
Taxpayer v. Tax Administration: Child Support Deduction and Cumulation of Social Deductions
Cited in the reasoning to describe the deductibility of maintenance payments for children under cantonal law.
100 2022 338 · be (Art. 38 Abs. 1 Bst. g Ziff. 4 StG)
Taxpayer v. Tax Administration: Child Support Deduction and Cumulation of Social Deductions
Cited in the reasoning regarding insurance deductions for children granted in the contested decisions.
ST.2022.235 · zh (§ 38 ff. StG)
Taxpayer Challenge to Assessment of Unrefunded Pillar 3a Overcontributions as Taxable Wealth
The decision confirms the right of the cantonal tax office to include the excess contributions as taxable wealth based on this provision (and implicitly § 38 Abs. 1 StG mentioned earlier).
100 2022 8 · be (Art. 38 Abs. 1 Bst. d StG)
Tax Avoidance in Pension Fund Reimbursements
The court upheld the tax authority's decision not to allow the deduction for pension contributions based on this article, as the transaction constituted tax evasion.
100 2021 275 · be (Art. 38 Abs. 1 Bst. c StG)
Taxation of Disability Insurance Back Payments and Alimony Proof
Cited in the reasoning regarding the deductibility of child support payments, which is relevant to the calculation underlying Order 2.
100 2021 412 · be (Art. 38 Abs. 2 StG)
Taxpayer Pension Withdrawal Violation and Deduction Revocation
Mentioned in the reasoning (E. 4.4) when confirming that the two-earner deduction remains unchanged, which is relevant to the dismissal in Order 1.