642.21
VSTGLIALIP
CH
CH
Art. 35 Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)
VStG; Dritter Abschnitt: Behörden und Verfahren; A. Behörden; I. Organisation; 2. Kantonale Behörden
Art. 35 VStG
Organisation und Amtsführung der mit dem Vollzug dieses Gesetzes betrauten kantonalen Behörden werden, soweit das Bundesrecht nichts anderes bestimmt, durch das kantonale Recht geregelt.
Jeder Kanton bestellt eine von der Verwaltung unabhängige Rekurskommission.
Die Kantone bestimmen in ihren Vollzugsvorschriften die Amtsstellen, denen die Rückerstattung der Verrechnungssteuer obliegt (Verrechnungssteuerämter).
Die kantonalen Vollzugsvorschriften zu diesem Gesetze sind dem Bund zur Genehmigung zu unterbreiten.
Gerichtsentscheide zu dieser Bestimmung (11)
A 2023 4 · zg (Art. 35 Abs. 1 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited as part of the legal basis for imposing court costs on the losing party.
A 2023 4 · zg (Art. 35 Abs. 1 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited as the legal basis for allocating court costs.
A/2947/2022 · ge (art. 35 LIP)
Administrative Court Upholds Full-Time Specialized Education Placement for Child with Behavioral Difficulties
Cited in the dispositive to declare the appeal admissible based on substantive law concerning public instruction.
A 2022 9 · zg (Art. 35 Abs. 1 VStG)
Taxpayer Appeal of Untimely Objection to Withholding Tax Refund Denial
Cited in conjunction with other provisions as the basis for imposing court costs on the losing party.
A/2526/2021 · ge (art. 35 LIP)
Appeal Regarding Placement of Child with Severe Developmental Difficulties into Specialized Education
Cited to confirm the formal admissibility of the appeal regarding the law governing public instruction.
A/1991/2021 · ge (art. 35 LIP)
Parents Appeal Denial of State-Funded Special Educational Support for Child with Emotional and Conduct Disorder
Cited to declare the appeal admissible on formal grounds.
A/3119/2017 · ge (art. 35 de la loi sur l’instruction publique du 17 septembre 2015 (LIP - C 1 10))
Parents' Appeal of Transitional Educational Placement Inadmissible Due to Subsequent Private School Enrollment
Cited as one of the articles confirming the admissibility requirements for the appeal (though the appeal was ultimately declared inadmissible).
A/2572/2017 · ge (art. 35 LIP)
Education Department Appeal Regarding Specialized Education Extension for Minor with Cerebral Palsy
Cited in the dispositive as the basis for the admissibility of the appeal against the DIP decision.
A/581/2016 · ge (art. 35 de la loi sur l’instruction publique du 17 septembre 2015 - LIP - C 10)
Specialized Pedagogy Secretariat v. Reimbursement Dispute for Trainee Speech Therapy
Cited as part of the provision establishing the admissibility of the appeal.
FI.2005.0068 · vd (Art. 35 al. 2 LIA)
Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit
Cited (via Art. 3 AVLIA) as the basis for direct appeal to the Administrative Tribunal, bypassing the Cantonal Review Commission.
FI.2005.0073 · vd (art. 35 al. 2 LIA)
Taxpayers v. Tax Office: Lump-Sum Tax Credit for Foreign Withholding Taxes
Procedural provision cited in the reasoning regarding the direct appeal to the Administrative Tribunal.