641.10
STGLTLTB
CH
CH
Art. 54 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG)
StG; Siebenter Abschnitt: Schluss- und Übergangsbestimmungen; IV. Vollzug
Art. 54 StG
Der Bundesrat erlässt die für den Vollzug erforderlichen Vorschriften.
Gerichtsentscheide zu dieser Bestimmung (35)
VPB 2008-12-09 (Art. 54 LT)
Federal Communications Office revokes telephone number, appeal possible
This article was used to revoke the telephone number with immediate effect.
3.RV.2023.99 · ag (§ 54 Abs. 1 lit. c StG)
Taxpayer Granted "Tariff B" Rate, Denied Child Deductions
This provision was used to deny tax-free allowances for wealth tax because the taxpayer was not granted child deductions.
SB.2024.00039 · zh (§ 54 Abs. II StG)
Investment Fund Loss Offsetting and Accounting Periodicity
This provision is listed under the relevant legal norms but is not explicitly cited in the final orders determining the outcome.
3.RV.2022.152 · ag (§ 54 Abs. 3 StG)
Taxpayer Wealth Tax Appeal Partially Granted, Shareholding Valuation Reduced
The court applied this provision to reduce the taxable wealth by 50% for shares in domestic capital companies that are not listed on the stock exchange.
100 2023 133 · be (Art. 54 Abs. 3 StG)
Tax Appeal Regarding Residential Complex Property Valuation for 2020
Cited in the reasoning to define the capitalization of rental income for the capitalization value, but not explicitly in the dispositive.
3.RV.2021.174 · ag (§ 54 Abs. 1 lit. c StG)
Taxpayer's Child Deduction Appeal for Primary Support
Basis for deduction from net assets for each child for whom a tax-free amount has been granted.
3.RV.2021.175 · ag (§ 54 Abs. 1 lit. c StG)
Taxpayer Awarded Child Deductions Over Commission's Objection
This provision is used to grant a deduction from net assets for each child for whom a tax-free amount has been granted.
2020 · zh (§ 54 Abs. 3 StG)
Taxpayer Deduction of Foreign LLC Losses and Child Care Expenses
Cited in the reasoning section regarding the treatment of foreign legal entities by equating them to similar domestic entities for tax purposes.
3.RV.2018.144 · ag (§ 54 Abs. 3 StG)
Profit from Share Sale Deemed Taxable Business Income
Allows for a reduction in the tax value of shares in domestic unlisted capital companies.
I.1.2020.201.und.202 · sg (Art. 54 StG)
Tax Assessment of Unlisted Shares and Timing of Subsidy Income Taxation
Cited as a general rule for asset valuation based on market value, used in the discussion on share valuation.
2020.10.14.vv.4 · bl (§ 54 Abs. 1 lit. a StG)
Taxpayer's Loss Carry-Forward Denied Due to Artificial Losses from Erroneous Property Sale Assessments
This provision is cited in the context of the eventual claim regarding tax provisions and their deductibility as business expenses.
SGSTA.2018.49 · so (§ 54 Abs. 1 StG)
Taxpayer Property Valuation Appeal Dismissed
Cited in the reasoning defining the proceeds of the sale.
SR.2017.00014 · zh (§ 54 StG)
Taxpayer Appeal Dismissed in Reassessment of Investment Fund Share Transfer.
This provision is cited in the section listing the legal norms applied by the court, indicating its use in the substance of the decision.
SB.2018.00026 · zh (§ 54 VO StG)
Real Estate Gains Tax Deferral Interest Calculation on Replacement Property Occupancy
This provision was implicitly used in the context of the decision to grant the appeal regarding the interest calculation.
I.1.2017.46 · sg (Art. 54 StG)
Wealth Tax Assessment on Cross-Canton Real Estate Corporation Shares
Cited in the reasoning regarding the general principle of asset valuation at market value, but not explicitly in the dispositive orders (except implicitly via the remand based on other grounds).