641.10
STGLTLTB
CH
CH
Art. 42 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - Betreibung
StG; Fünfter Abschnitt: Behörden und Verfahren; B. Verfahren; V. Zwangsvollstreckung
Art. 42 StG · Betreibung
Wird der Anspruch auf Abgaben, Zinsen und Kosten auf Mahnung hin nicht befriedigt, so ist Betreibung einzuleiten; vorbehalten bleibt die Eingabe in einem Konkurs.
Ist die Abgabeforderung noch nicht rechtskräftig festgesetzt und wird sie bestritten, so unterbleibt ihre endgültige Kollokation, bis ein rechtskräftiger Abgabeentscheid vorliegt.
Gerichtsentscheide zu dieser Bestimmung (83)
3.RV.2023.99 · ag (§ 42 Abs. 1 lit. a Ziff. 1 StG)
Taxpayer Granted "Tariff B" Rate, Denied Child Deductions
This provision governs the general entitlement to child deductions from income.
3.RV.2023.99 · ag (§ 42 Abs. 1 lit. a Ziff. 4 StG)
Taxpayer Granted "Tariff B" Rate, Denied Child Deductions
This provision was applied to deny child deductions because the taxpayer already claimed deductions for alimony payments.
3.RV.2024.23 · ag (§ 42 Abs. 1 lit. a Ziff. 4 StG)
Child Support Deductibility and Parent Tariff Application in Alternating Custody Case
Used to deny the applicant's claim for a child deduction because he was already claiming deductions for maintenance payments.
80.2023.229 · ti (Art. 42 cpv. 1bis LT)
Taxpayers v. Tax Authority: Property Expense Deduction and Income Assessment Appeal
Cited in the dispositive to determine the supplementary value of invested capital in properties due to construction/renovation.
7W 23 68 7W 23 69 · lu (§ 42 lit. a StG)
Child Deduction Eligibility Based on Support Threshold for Children Abroad
The appeal regarding the cantonal tax deduction was rejected based on this article because the support payments did not meet the minimum threshold required by established case law.
3.RV.2022.150 · ag (§ 42 Abs. 1bis lit. a StG)
Taxpayer Appeal on Income Estimate Partially Granted, Reducing Tax Liability
Provision for a deduction for low earners based on the calculated taxable income.
3.RV.2023.111 · ag (§ 42 Abs. 1 lit. b StG)
Taxpayer Appeals Maintenance Payment Deductions
Used to determine that the support deduction cannot be granted for the child for whom maintenance payments are deductible.
3.RV.2023.156 · ag (§ 42 Abs. 1 lit. a Ziff. 2 StG)
Tax Deductions for Child Support vs. Spousal Support
Cited to determine eligibility for child deductions.
3.RV.2023.156 · ag (§ 42 Abs. 1 lit. a Ziff. 4 StG)
Tax Deductions for Child Support vs. Spousal Support
Cited to determine the exclusion of child deductions when maintenance payments under § 40 lit. c are claimed.
3.RV.2023.156 · ag (§ 42 lit. b StG)
Tax Deductions for Child Support vs. Spousal Support
Cited to determine the exclusion of support deductions when maintenance payments under § 40 lit. c or child deductions under § 42 lit. a are claimed.
3.RV.2023.72 · ag (§ 42 Abs. 1 lit. a Ziff. 4 StG)
Taxpayer Partially Succeeds in Deducting Child Support Payments to Italian Mother
Used to deny the child deduction because maintenance payments were already being deducted.
3.RV.2023.72 · ag (§ 42 Abs. 1 lit. b Satz 1 StG)
Taxpayer Partially Succeeds in Deducting Child Support Payments to Italian Mother
Basis for denying the support deduction for the child's mother due to lack of proof of neediness and lack of gratuitousness.
3.RV.2023.72 · ag (§ 42 Abs. 1 lit. b Satz 2 StG)
Taxpayer Partially Succeeds in Deducting Child Support Payments to Italian Mother
Used to deny the support deduction for the child's mother because a deduction for child maintenance was being granted.
3.RV.2021.108 · ag (§ 42 Abs. 1bis lit. e StG)
Tax Commission's Discretionary Assessment Reduced Due to Unverified Data
Used to apply a deduction for small earners in the calculation of taxable income.
3.RV.2022.93 · ag (§ 42 Abs. 1bis lit. d StG)
Taxpayer Alimony Deduction Denied, Disability Costs Allowed on Appeal
Basis for granting the small earner deduction due to the reduction in taxable income.