Art. 23 Automobilsteuergesetz (AStG) - Entstehung und Fälligkeit der Steuerforderung

VVGE.1987.88.Nr.43 · ow (Art. 23 Bst. b aStG)

Taxpayer's Appeal Dismissed: Hidden Profit Distributions Not Tax-Exempt Dividends

Cited as the provision defining taxable income from investments, which includes profit shares.

VVGE.1995.96.Nr.41 · ow (Art. 23 Abs. 1 Bst. b aStG)

Renter Denied Deduction for Imputed Rental Value

This provision defined taxable income from immovable property, which was central to the dispute regarding the imputed rental value.

66/2002/30 · sh (Art. 23 Abs. 1 Ziff. I lit. a aStG)

Tax Deductibility of Commuting and Interest on Mortgage-Related Loan

This article was used to partially grant the appeal regarding the deductibility of mortgage interest payments resulting from an assumed debt obligation.

66/2002/30 · sh (Art. 23 Abs. 1 Ziff. III lit. a aStG)

Tax Deductibility of Commuting and Interest on Mortgage-Related Loan

The appeal concerning the deduction of private vehicle costs for commuting was rejected based on this provision.

A-1847/2014 (Art. 23 cpv. 1 LIAut)

Italian Enclave Subject to Swiss Customs Duties

Establishes when the tax claim for vehicle tax arises, in relation to customs duty.

AGVE.2000.36 · ag (§ 23 Abs. 1 lit. a aStG)

Taxable Benefit on Employee Property Purchase Discounted by Preemption Right

The provision that was identical to the current regulation and was used as a basis for previous decisions regarding taxable income.

AGVE.2000.36 · ag (§ 23 Abs. 1 lit. a aStG)

Taxable Benefit on Employer Property Acquisition

This provision is cited as being substantively identical to § 22 Abs. 1 StG and is therefore used to justify the continued application of established case law concerning the taxation of benefits from employment.