641.51 ASTGLIAUT

CH

Art. 22 Automobilsteuergesetz (AStG) - Steuerobjekt

AStG

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Art. 22 AStG · Steuerobjekt

Der Steuer unterliegt die Einfuhr von Automobilen ins Inland.

Als Inland gelten das schweizerische Staatsgebiet und die Zollanschlussgebiete.

← Art. 21 AStG Automobilsteuergesetz (AStG) - Grundsatz Art. 23 AStG →

Gerichtsentscheide zu dieser Bestimmung (11)

WBE.2007.163 · ag (§ 22 Abs. 1 aStG)

Shareholder Debt as Hidden Profit Distribution

General provision establishing that all income of any kind is taxable.

WBE.2007.163 · ag (§ 22 Abs. 1 lit. e aStG)

Shareholder Debt as Hidden Profit Distribution

Basis for taxing the imputed income as a hidden profit distribution.

AGVE.2008.19 · ag (§ 22 Abs. 1 lit. e aStG)

Tax Authority's Burden in Proving Hidden Profit Distribution in Current Accounts

Basis for taxing a hidden profit distribution as a taxable benefit.

WBE.2006.172 · ag (§ 22 Abs. 1 lit. a aStG)

Employee Share Acquisition Taxable as Ancillary Income

Basis for treating the advantageous stock purchase as taxable income because of its close connection to the employment relationship.

AGVE.2007.19 · ag (§ 22 Abs. 1 lit. a aStG)

Employee Share Purchase Discount Taxable as Employment Income

The provision is cited in the dispositive section of the reasoning as the basis for treating the sale of shares at a preferential price as taxable income.

A-1847/2014 (Art. 22 LIAut)

Italian Enclave Subject to Swiss Customs Duties

States that the importation of vehicles into Swiss territory is subject to vehicle tax.

A-5272/2007 (Art. 13, 22 e 24 cpv. 1 let. a LIAut)

Race Car Import Tax Case

Subjects the import of such vehicles to an tax based on the counter-performance paid by the importer.

AGVE.2004.28 · ag (§ 22 Abs. 1 lit. b aStG)

Taxpayer Lacks Standing to Appeal Certain Claims; Income from Suspensive Condition Sale Recognized Upon Condition Fulfillment for Replacement Purchase Period

Cited to establish that profits from the sale of business assets are subject to income tax.

AGVE.2003.40 · ag (§ 22 Abs. 1 lit. b aStG)

Taxpayer's Property Transfer Valuation Dispute

Cited to explain that capital gains from the sale of business assets, including the transfer of business assets to private property, are taxable income.

AGVE.2003.40 · ag (§ 22 Abs. 1 lit. b aStG)

Taxpayer's Acceptance of Property Valuation Not Established

Cited as the legal basis for taxing capital gains from the disposal of business assets, including the deemed disposal upon transfer to private assets.

AGVE.2003.40 · ag (§ 22 Abs. 1 lit. b aStG)

Taxpayer's Inaction Does Not Constitute Acceptance of Higher Property Valuation

Cited to explain that capital gains from the disposal of business assets, including the transfer to private assets, are taxable income.