642.21
VSTGLIALIP
CH
CH
Art. 20 Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)
VStG; Erster Abschnitt: Steuererhebung; B. Steuerpflicht; IV. Meldung statt Steuerentrichtung; 2. Bei Kapitalerträgen
Art. 20 VStG
Würde bei Kapitalerträgen die Steuerentrichtung zu unnötigen Umtrieben oder zu einer offenbaren Härte führen, so kann der steuerpflichtigen Person gestattet werden, ihre Steuerpflicht durch Meldung der steuerbaren Leistung zu erfüllen.
Der Bundesrat umschreibt die Fälle, in denen das Meldeverfahren zulässig ist. Das Meldeverfahren ist insbesondere bei Dividendenausschüttungen und geldwerten Leistungen im inländischen und grenzüberschreitenden Konzernverhältnis zuzulassen.
In den Fällen nach Artikel 16 Absatz 2 bis Buchstaben a und b wird das Meldeverfahren unabhängig davon gewährt, ob die Meldung der steuerbaren Leistung, das Gesuch um Bewilligung des Meldeverfahrens oder die Geltendmachung des Anspruchs auf ein Meldeverfahren rechtzeitig erfolgt oder nicht.
Gerichtsentscheide zu dieser Bestimmung (30)
A-2485/2024 (Art. 20 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the exception for reporting procedures in cases of undue hardship.
A-2485/2024 (Art. 20 Abs. 2 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the cases in which the reporting procedure is permissible.
A/3351/2014 · ge (art. 20 B al. 1 LIP)
Apprentice Exclusion from Vocational Training Upheld in Part Due to Disciplinary Miscalculation
The appellant's behavior was deemed a violation of this provision, which serves as the basis for disciplinary sanctions.
A/1304/2011 · ge (art. 20B al. 1 LIP)
Student Exclusion for Violent Altercations Upheld
Cited as the legal basis defining the scope of misconduct subject to disciplinary intervention and sanctions.
A/1304/2011 · ge (art. 20B al. 3 LIP)
Student Exclusion for Violent Altercations Upheld
Cited to establish the maximum limit for the most severe disciplinary sanctions, relevant to assessing proportionality.
A/1304/2011 · ge (art. 20B al. 4 LIP)
Student Exclusion for Violent Altercations Upheld
Cited to indicate that the State Council determines the different types of possible sanctions.
A/1304/2011 · ge (art. 20C al. 1 LIP)
Student Exclusion for Violent Altercations Upheld
Cited to establish the threshold for when the Disciplinary Council has jurisdiction based on the length of exclusion.
A/1304/2011 · ge (art. 20C al. 7 LIP)
Student Exclusion for Violent Altercations Upheld
Cited to state that the General Secretariat of the Department refers cases to the Disciplinary Council.
A/1304/2011 · ge (art. 20C al. 8 LIP)
Student Exclusion for Violent Altercations Upheld
Cited to confirm that the procedure before the Disciplinary Council is governed by the RECD.
A/151/2011 · ge (art. 20B al. 1 LIP)
Student Exclusion Proportionality Following Foreign Conviction
The court partially admitted the appeal, modifying the sanction imposed based on the legal framework for student conduct violations.
A/2409/2007 · ge (art. 20 et ss de la loi fédérale sur l’impôt anticipé du 13 octobre 1965 (LIA - RS 642.21))
Appeal Against Fine for Attempted Tax Evasion Regarding Undisclosed Share Income
Mentioned in the factual summary as a procedure used by the taxpayer, but not cited in the final orders.
A-4216/2007 (Art. 20 LIA)
Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment
Cited as the legal basis for the declaration procedure for mobile capital yields.
A-687/2008 (Art. 20 Abs. 2 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the legal basis for requiring specific provisions in the ordinance for notification procedures.
A-687/2008 (Art. 20 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the legal basis for allowing tax to be settled by notification in certain cases.
10.2004.117 · ti (art. 20 LIA)
Zoning Revision Not Constituting Material Expropriation Without Established Building Rights
This article concerning urbanization was cited in the reasoning leading to the rejection of the expropriation claim, although not directly in the dispositive orders, it contributes to the finding that the prerequisites for material expropriation were not met (Order 1).