641.101 STVOTOTB

CH

Art. 7 Verordnung vom 3. Dezember 1973 über die Stempelabgaben (StV) - Löschung im Handelsregister

StV; 1 Allgemeine Bestimmungen

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Art. 7 StV · Löschung im Handelsregister

Eine Aktiengesellschaft, Kommanditaktiengesellschaft, Gesellschaft mit beschränkter Haftung oder Genossenschaft darf im Handelsregister erst dann gelöscht werden, wenn die ESTV dem kantonalen Handelsregisteramt angezeigt hat, dass die geschuldeten Stempelabgaben bezahlt sind.

Auf die Löschung einer anderen Rechtseinheit im Sinne von Artikel 2 Buchstabe a der Handelsregisterverordnung vom 17. Oktober 2007 findet Absatz 1 Anwendung, wenn die ESTV dem kantonalen Handelsregisteramt mitgeteilt hat, dass die Rechtseinheit aufgrund des StG steuerpflichtig geworden ist.

← Art. 6 StV Verordnung vom 3. Dezember 1973 über die Stempelabgaben (StV) - Eidgenössische Steuerverwaltung Art. 8 StV →

Gerichtsentscheide zu dieser Bestimmung (8)

TVR.2024.Nr.17 · tg (§ 7 Ziff. 1 StV)

Remediation Costs as Capital Expenditure vs. Deductible Expense

Cited in the context of non-deductible value-increasing expenses for property improvements.

VB.2021.00756 · zh (Art. 7 Abs. 1 StV)

Unlawful Commercial Register Removal Without Tax Authority Consent

Cited as a legal basis requiring the consent of tax authorities for deletion from the Commercial Register in cases of lack of business activity and assets.

V 2021 61 · zg (Art. 7 Abs. 1 StV)

Appeal Against Commercial Register Deletion Due to Lack of Tax Authority Consent

The lack of prior notification to the relevant authority regarding stamp duties, required before deletion, rendered the administrative act unlawful.

TVR.2018.Nr.42 · tg (§ 7 Ziff. 1 StV)

Fiber Optic Installation Costs: Maintenance vs. Improvement Deduction

Cited in conjunction with the statutory definition concerning non-deductible value-enhancing expenditures, which is relevant to the final decision on deductibility.

TVR.2017.Nr.40 · tg (§ 7 StV)

Taxpayer Dispute Over Bathroom Renovation Cost Deductibility

This provision defines non-deductible, value-enhancing expenditures, which served as the basis for partially disallowing the claimed expenses.

A-3425/2016 (Art. 4 und Art. 7 Abs. 1 der Starkstromverordnung (StV))

Landowners' Challenge to Power Line Easement Renewal Dismissed

Specify the aspects to be examined in a planning approval procedure, including spatial planning, environmental law, nature conservation, water protection, and forest legislation.

I.1.2010.229 · sg (Art. 7 StV)

Independent Contractor Tax Assessment Dispute Over Permanent Establishment Location

Cited alongside Art. 14 Abs. 3 StG to define the concept of a permanent establishment based on the Tax Ordinance.

I.1.2010.229 · sg (Art. 7 StV)

Taxation of Sole Proprietor Income Based on Permanent Establishment Activities in Another Canton

Cited as the cantonal regulation listing examples of what qualifies as a permanent establishment, relevant to the main ground for the decision.