Art. 145 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG)

100 2023 227 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 und 3 DBG)

Taxpayers' Appeal for Timeliness of 2018 Tax Appeal Denied Due to Missed Statutory Deadline

Cited as the basis for imposing court costs, specifically relating to the direct federal tax procedure.

100 2023 227 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 4 DBG und Art. 64 Abs. 1 des Bundesgesetzes vom 20. Dezember 1968 über das Verwaltungsverfahren (VwVG; SR 172.021))

Taxpayers' Appeal for Timeliness of 2018 Tax Appeal Denied Due to Missed Statutory Deadline

Cited as the basis for not awarding party costs for the direct federal tax procedure.

100 2018 228 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 DBG)

Taxation of Payment Received for Waiving Pre-emption Right

Cited in the dispositive to impose court costs on the appellants because the appeals were dismissed.

100 2018 228 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 4 DBG und Art. 64 Abs. 1 des Bundesgesetzes vom 20. Dezember 1968 über das Verwaltungsverfahren (VwVG; SR 172.021))

Taxation of Payment Received for Waiving Pre-emption Right

Cited in the dispositive regarding the non-awarding of party costs.

100 2019 12 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 DBG)

Tax Representative Penalized for Aiding Tax Evasion Despite Claim of Joint Voluntary Disclosure

Applied in the dispositive to impose court costs on the appellant for the direct federal tax appeal.

100 2019 12 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 DBG)

Tax Representative Penalized for Aiding Tax Evasion Despite Claim of Joint Voluntary Disclosure

Cited as the basis for rendering the appellant liable for the costs of the proceedings before the Administrative Court regarding the direct federal tax.

100 2019 12 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 4 DBG)

Tax Representative Penalized for Aiding Tax Evasion Despite Claim of Joint Voluntary Disclosure

Cited in the dispositive regarding the non-award of party costs for the direct federal tax appeal.

100 2016 110 · be (Art. 145 Abs. 2 DBG)

Tax Residency Dispute: Swiss Expat Fails to Prove Shift of Center of Life Interests to Bhutan

Cited in the dispositive regarding the imposition of court costs for the direct federal tax.

100 2016 308 · be (Art. 145 Abs. 2 DBG)

Taxpayer Appeal Rejected Due to Late Filing Despite Misleading Notification Date

Cited in the dispositive (Orders 2 and 3) for ruling on the appeal regarding direct federal tax, and later for cost allocation.

100 2014 12 · be (Art. 145 Abs. 2 DBG)

Swiss Pension Source Taxation and Thailand DTA Applicability

Cited in the reasoning as the basis for awarding party cost reimbursement to the respondent for the administrative court procedures, in conjunction with Art. 144 Abs. 4 DBG and Art. 64 Abs. 1 VwVG.

100 2014 130 · be (Art. 145 Abs. 2 DBG)

Taxpayer Representation and Timely Payment Ratifying Appeal Submission

Cited regarding procedural costs for the federal direct tax, specifically concerning non-collection of costs (Order 3) and reimbursement of party costs (Order 4).

100 2013 124 · be (Art. 145 DBG)

Taxpayer Challenge to Joint Taxation of Pension Payments

Cited as the basis for imposing costs on the appellant for the direct Federal Tax procedure based on the outcome.

A/3763/2021 · ge (art. 145 LIFD)

Taxation of Partner Bad Debt Deductions and Accounting Method Dispute

Cited in the dispositive section for the admissibility of the appeal.

100 2024 370 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 DBG)

Appeal Regarding Refusal to Decide on Tax Return Extension Denied Due to Lack of Current Interest

Cited in the final orders to establish the basis for ordering the appellant to pay the court costs due to the outcome of the case for the direct federal tax.

100 2024 370 · be (Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 4 DBG und Art. 64 Abs. 1 des Bundesgesetzes vom 20. Dezember 1968 über das Verwaltungsverfahren (VwVG; SR 172.021))

Appeal Regarding Refusal to Decide on Tax Return Extension Denied Due to Lack of Current Interest

Cited in the final orders to confirm that no party costs were awarded.