642.11
DBGLIFD
CH
CH
Art. 79 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Steuerperiode
DBG; Dritter Teil: Besteuerung der juristischen Personen; Vierter Titel: Zeitliche Bemessung
Art. 79 DBG · Steuerperiode
Die Steuer vom Reingewinn wird für jede Steuerperiode festgesetzt und erhoben.
Als Steuerperiode gilt das Geschäftsjahr.
In jedem Kalenderjahr, ausgenommen im Gründungsjahr, muss ein Geschäftsabschluss mit Bilanz und Erfolgsrechnung erstellt werden. Ausserdem ist ein Geschäftsabschluss erforderlich bei Verlegung des Sitzes, der Verwaltung, eines Geschäftsbetriebes oder einer Betriebsstätte sowie bei Abschluss der Liquidation.
Gerichtsentscheide zu dieser Bestimmung (9)
SB.2006.00022 · zh (Art. 79 Abs. I DBG)
State and Municipal Taxation of Loss Carryforwards in 2003 Assessments
This provision is cited in the legal norms section, which in this context likely underpins the substantive ruling regarding loss carry-forwards and assessment basis.
SB.2006.00022 · zh (Art. 79 Abs. I DBG)
State Tax Loss Carryforward Disallowance Based on Prior Zero Assessment Issuance
Cited as a legal norm applied in the context of the main issue regarding tax assessments.
7W 24 48 7W 24 49 · lu (Art. 79 Abs. 1 DBG)
Farmer Appeal on Retroactive Tax Assessment of Unbooked Expenses
The Federal Supreme Court decision regarding the direct federal tax appeal was rejected based on the reasoning derived from this provision (periodicity principle).
7W 24 48 7W 24 49 · lu (Art. 79 Abs. 2 DBG)
Farmer Appeal on Retroactive Tax Assessment of Unbooked Expenses
The Federal Supreme Court decision regarding the direct federal tax appeal was rejected based on the reasoning derived from this provision (periodicity principle).
SB.2023.00101 · zh (Art. 79 Abs. I DBG)
Taxpayer Loss Carryforward Offset Following Discretionary Prior Assessment
This provision is cited as part of the legal basis for the court's decision, likely concerning the tax assessment procedure.
SB.2022.00078 · zh (Art. 79 DBG)
Tax Loss Carryforward Dispute Between Cantons and Procedural Claims
The court implicitly applied the principle of immediate loss carry-forward, which is relevant to the discussion of loss deduction.
80.2016.88 · ti (Art. 79 LIFD)
Tax Provision for Unbinding Restructuring Plan Denied
Cited in connection with Art. 58 LIFD regarding the principle of taxation based on profits earned in the corresponding fiscal year.
SB.2016.00105 · zh (Art. 79 DBG)
Taxpayer's Finalized Tax Periods and Discretionary Tax Assessment Upheld
Cited in the context of procedural violations related to reminders and opportunities to respond, but not explicitly used for the final order in this part.
FI.1999.0063 · vd (articles 79 al. 2 et 206 al. 1 LIFD)
Tax Reassessment and Penalty Appeal Regarding Concealed Income and Subsidiary Contributions
Cited in the dispositive to annul the federal direct tax decision for periods 1995 and 1996 due to a rule concerning the calculation basis.