641.51
ASTGLIAUT
CH
CH
Art. 25 Automobilsteuergesetz (AStG) - Steuerobjekt
AStG
Art. 25 AStG · Steuerobjekt
Der Steuer unterliegen die Lieferung und der Eigengebrauch bei der Herstellung von Automobilen im Inland.
Als Herstellung gelten der Bau von Automobilen und die Montage wichtiger Teile. Der Bundesrat regelt die Einzelheiten.
Als Inland gelten das schweizerische Staatsgebiet und die Zollanschlussgebiete.
Gerichtsentscheide zu dieser Bestimmung (14)
VVGE.1995.96.Nr.14 · ow (Art. 25 Bst. e aStG)
Child Support Taxation: Double Taxation Between Cantons Impermissible
Cited as the legal basis for taxing child maintenance payments as income for the recipient.
AL.2014.00060 · zh (Art. 25 Abs. 1 Satz 1 ASTG)
Unemployment Benefits Appeal: Partial Capacity Assessment and Prior Disability Ruling
Used to confirm the repayment of unduly received benefits for the period without entitlement.
2013.OG.V.12.13 · ur (Art. 25 Abs. 1 lit. b aStG)
Mortgage Interest Deductibility and Imputed Rent on Ready-to-Occupy Condominium
Cited in the reasoning to justify the taxation of the imputed rental value (Eigenmietwert) for the period the property was available for use.
SB.2005.00027 · zh (§ 25 Abs. I lit. b aStG)
Foreign Exchange Trading Losses as Self-Employed Activity
This provision is listed under 'Rechtsnormen' in the header, which often summarizes the operative law, and the case deals with the nature of the taxpayer's activity, which is governed by this section.
SB.2004.00012 · zh (§ 25 Abs. I lit. d aStG)
Real Estate Transfer with Usufruct and Annuity Agreement Not Prohibited Tax Avoidance
This provision is cited as a basis for the assessment and assessment principles, particularly concerning property income, and is likely used in the context of determining tax liability or challenging the tax authorities' assessment.
A 02 60 1 · lu (§ 25 Abs. 1 Ziff. 5 aStG)
Tax Avoidance Through Immediate Pension Withdrawal for Real Estate Purchase
Cited as the cantonal counterpart to Art. 33 Abs. 1 lit. d DBG regarding the deduction of contributions to occupational benefits.
SB.2001.00038 · zh (§ 25 lit. Io aStG)
Employer Contributions as Imputed Income to Shareholder-Director
This provision is cited in relation to the imputation of hidden profit distributions to the income of the related party.
SB.2000.00002 · zh (§ 25 Abs. 1 lit. f aStG)
Medical Expense Deductibility for Severe Invalidity Mitigation
This provision was used to allow certain expenses related to medical measures aimed at mitigating a disability to be deducted.
SB.1999.00075 · zh (§ 25 lit. I aStG)
Deductibility of Campaign Expenses as Career Advancement Costs
This provision is cited as the legal basis for determining the deductibility of professional advancement costs, which was the main issue in the case.
SB.1999.00075 · zh (§ 25 lit. I aStG)
District Judge Campaign Expenses Deductibility Dispute
This article is cited as the legal basis for the decision regarding the non-deductibility of campaign costs (Berufsaufstiegskosten).
SB.2000.00002 · zh (§ 25 lit. If aStG)
Tax Deductions for Medical Measures and Tax Authority's Duty to Investigate
This provision is cited as the legal basis for allowing deductions for medical measures aimed at alleviating or mitigating a disability, thereby avoiding severe invalidity.
SB.2000.00059 · zh (§ 25 lit. Ib aStG)
Tax Assessment and Moving Expense Allocation Dispute
This provision is cited, implying it was used in the reasoning leading to the final orders, although its specific role in the dispositive is not explicitly stated beyond being listed under 'Rechtsnormen' alongside the decided matter.
SB.2001.00038 · zh (§ 25 lit. Io aStG)
Tax Deductibility of Employer Contributions to Non-Executive Spouse's Benefits Scheme
This provision is cited in connection with the main ground for the decision concerning the treatment of employer contributions as hidden profit distribution.
SB.2004.00012 · zh (§ 25 Abs. I lit. d aStG)
Gifts with Usufruct and Annuity Not Tax Evasion
Cited as a basis for the assessment of tax evasion.