642.11
DBGLIFD
CH
CH
Art. 162 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Provisorischer und definitiver Bezug
DBG; Fünfter Teil: Verfahrensrecht; Achter Titel: Bezug und Sicherung der Steuer; 3. Kapitel: Steuerbezug
Art. 162 DBG · Provisorischer und definitiver Bezug
Die direkte Bundessteuer wird gemäss Veranlagung bezogen. Ist die Veranlagung im Zeitpunkt der Fälligkeit noch nicht vorgenommen, so wird die Steuer provisorisch bezogen. Grundlage dafür ist die Steuererklärung, die letzte Veranlagung oder der mutmasslich geschuldete Betrag.
Provisorisch bezogene Steuern werden auf die gemäss definitiver Veranlagung geschuldeten Steuern angerechnet.
Zu wenig bezahlte Beträge werden nachgefordert, zu viel bezahlte Beträge zurückerstattet. Das EFD bestimmt, inwieweit diese Beträge verzinst werden.
Gerichtsentscheide zu dieser Bestimmung (12)
SB.2025.00058 · zh (Art. 162 DBG)
Taxpayer Missed Appeal Deadline for State and Municipal Taxes
Cited in relation to the distinction between the assessment decision and the subsequent collection procedure, which affects the subject matter of the appeal.
FI.2023.0138 · vd (art. 162 al. 1 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the collection of tax based on the final assessment, or provisionally if the assessment is pending (federal level).
FI.2023.0138 · vd (art. 162 al. 2 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the imputation of provisionally paid taxes onto the definitively assessed taxes (federal level).
FI.2023.0138 · vd (art. 162 al. 3 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the collection of the difference if provisional payments are insufficient (federal level).
14.2022.18 · ti (art. 162 cpv. 1 LIFD)
State v. Taxpayer on Execution Order for Cantonal Taxes
Cited in reasoning section 5.3.4 regarding the absence of appeal against provisional federal tax collection.
14.2022.18 · ti (art. 162 cpv. 2 e 3 LIFD)
State v. Taxpayer on Execution Order for Cantonal Taxes
Cited in reasoning section 5.3.4 regarding the procedure for adjusting provisional federal tax collection based on the final tax assessment.
FI.2019.0192 · vd (art. 162 al. 3 LIFD)
Company v. Tax Authority (Tax Years 2003, 2007, 2009)
Cited in the reasoning for ordering the restitution of amounts paid for tax period 2003 because no tax was ultimately due.
GE.2019.0151 · vd (art. 162 LIFD)
Refusal of Citizenship Due to Tax Arrears
Cited to explain the distinction between provisional and definitive tax collection for federal taxes.
ML.2018.122 · vd (Art. 162 al. 1 LIFD)
Tax Assessment Notification Validity in Debt Collection Appeal
Cited to determine that the tax debt was not enforceable because the taxation decision had not been legally notified before the payment due date.
A-1594/2014 (Art. 162 Abs. 3 DBG)
Electricity Producers' Reimbursement of Advance Payments and Default Interest
Cited in the context of the tax law principles regarding reimbursement of overpaid amounts.
FI.2009.0078 · vd (Art. 162 LIFD)
Taxpayers v. Tax Authority: Allocation and Compensation of Prior Tax Credits and Payments (2003-2006)
Cited regarding the collection/restitution of differences when too much or too little Federal Direct Tax (IFD) has been collected.
FI.2006.0110 · vd (Art. 162 LIFD)
Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions
Cited in the reasoning to describe the provisional collection of federal tax based on the declaration.