642.14
STHGLHIDLAID
CH
CH
Art. 72 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Anpassung der kantonalen Gesetzgebungen
StHG; Achter Titel: Schlussbestimmungen; 1. Kapitel: Durchführung durch die Kantone
Art. 72 StHG · Anpassung der kantonalen Gesetzgebungen
Die Kantone passen ihre Gesetzgebung den Bestimmungen dieses Gesetzes auf den Zeitpunkt von deren Inkrafttreten an. Der Bund nimmt bei der Festlegung des Zeitpunkts der Inkraftsetzung Rücksicht auf die Kantone; er lässt ihnen in der Regel eine Frist von mindestens zwei Jahren für die Anpassung ihrer Gesetzgebung.
Nach ihrem Inkrafttreten finden die Bestimmungen dieses Gesetzes direkt Anwendung, wenn ihnen das kantonale Steuerrecht widerspricht.
Die Kantonsregierung erlässt die erforderlichen vorläufigen Vorschriften.
Gerichtsentscheide zu dieser Bestimmung (35)
SB.2002.00028 · zh (Art. 72 StHG)
Tax Dispute: Extraordinary Income and Substance Distributions
Cited in relation to the assessment of income, particularly concerning splits in income.
SB.2002.00038 · zh (Art. 72 StHG)
Tax Treatment of Extraordinary Dividend Income
This article is listed under 'Rechtsnormen', but without explicit mention in the dispositive orders, it cannot be included based on the rules.
BGE 128 II 66 (Art. 72 al. 2 et al. 3 LHID)
Geneva income tax harmonization: caps on illness/disability deductions and wealth administration cost deduction violate exhaustive federal rule in Art. 9 LHID.
Required direct federal applicability and provisional cantonal government measures following the annulment.
SB.2002.00038 · zh (Art. 72 StHG)
Taxation of Extraordinary Dividend Income
This provision was cited in relation to the substance of the dispute, likely concerning the assessment or taxation principles.
SB.2002.00071 · zh (Art. 72 lit. I StHG)
Co-Ownership Property Maintenance Deductibility Dispute
This provision is listed under 'Rechtsnormen' and relates to the core subject matter concerning the tax treatment of the property, which was the subject of the dispute resolved in the decision.
SB.2002.00084 · zh (Art. 72 StHG)
Extraordinary Dividend Income Classification Upheld Despite Withdrawal
Cited in relation to the tax base and assessment principles.
A/3095/2017 · ge (Art. 72 al. 2 LHID)
Taxation of Property Sale with Reserved Right of Habitation as Usufruct
This provision was referenced to justify applying the federal rule (regarding usufruct taxation) to cantonal law when no specific cantonal regulation exists for the right of habitation.
CDP.2016.394 · ne (Art. 72 al. 1 LHID)
Co-Owners v. Tax Authority Regarding Property Gains Tax on Equalization Payment in Inherited Property Sale
Cited to establish the date from which Cantonal law had to be adapted to the federal harmonization law (LHID).
A/823/2015 · ge (Art. 72 LHID)
Tax Reassessments and Offshore Trust Evasion: Appeal Partially Upheld
Cited for the application of federal law when it is more favorable than cantonal law.
A/1580/2015 · ge (art. 72 al. 2 LHID)
Taxpayers Appeal Inheritance Tax Deduction for Capital Gains Calculation
Cited to justify the direct application of federal law when cantonal law is inconsistent, which supports the rejection of the cantonal provision in question.
A/432/2012 · ge (art. 72 LHID)
Tax Penalty Prescription and Federal Law Primacy in Cantonal Tax Matter
Cited as the legal basis for the direct applicability of federal law (LHID) over cantonal law (aLCP) in 2001.
FI.2010.0017 · vd (art. 72 LHID)
Taxation of Right of Habitation Income: Situs vs. Domicile
Cited in the context of judicial review to determine the direct applicability of the Federal Act on the Harmonisation of Direct Taxes (LHID) over cantonal law regarding the taxation of annuity payments.
A/1217/2009 · ge (art. 72 al. 3 LHID)
Cantonal Spousal Employment Deduction Conflict with Federal Tax Harmonization Law
The order requires the Cantonal Council to adopt the necessary measures for implementing the spousal income deduction in accordance with this provision.
VPB 08-1653-6823 (Art. 72 h LHID)
Tax Deductibility of Political Party Contributions
This article addresses the adaptation of cantonal legislation to the modifications of the LHID, including the direct application of federal law if cantons fail to adapt their legislation.
FI.2003.0032 · vd (Art. 72 LHID)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning to establish the transition period for adapting cantonal penalty provisions to the LHID.