Legislator Rechtsprechung & Gesetzgebung
642.21 VSTGLIALIP CH

Art. 56 Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)

VStG; Dritter Abschnitt: Behörden und Verfahren; B. Verfahren; II. Steuerrückerstattung; 3. Rückerstattung durch den Kanton; e. Beschwerde an das Bundesgericht
Originalquelle öffnen Gesamter Erlass (83 Artikel) Maschinenlesbares Markdown (.md)

Art. 56 VStG

Der Entscheid der kantonalen Rekurskommission kann durch Beschwerde beim Bundesgericht angefochten werden.

← Art. 55 VStG Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG) Art. 57 VStG →

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Gerichtsentscheide zu dieser Bestimmung (42)

A/3150/2024 · ge (art. 56 al. 1 LIP)
Student Grade Skip Refusal Upheld
This provision, defining compulsory schooling, was cited as context for the limit on age exemptions.
A/3783/2021 · ge (art. 56 LIA)
Taxpayers v. [Relevant Tax Authority]
Cited to indicate the possibility of appealing the judgment to the Federal Supreme Court.
A/4281/2020 · ge (art. 56 LIA)
Taxpayer Appeal Regarding Undeclared Benefits in Kind and Withholding Tax Reimbursement
Cited in the final order regarding the possibility of appeal to the Federal Tribunal.
80.2019.128 · ti (art. 56 LIP)
Heir's Withholding Tax Reimbursement Appeal Remitted Due to Procedural Errors
Cited as the legal basis for the possibility of an appeal to the Federal Supreme Court against this judgment.
80.2018.53 · ti (art. 56 LIP)
Taxpayer Penalty for Late Correction of Undeclared Income
Cited as the legal basis for the right to appeal to the Federal Supreme Court against the decision.
80.2016.228 · ti (art. 56 LIP)
Taxpayer Refund Denial Based on Misclassified Income Upheld
Cited as the procedural basis regarding the possibility of appealing the decision to the Federal Supreme Court.
80.2017.1 · ti (art. 56 LIP)
Taxpayer Appeals Expiration vs. Revision Authority for Lump-Sum Taxation
Cited in the dispositive as the basis for the possibility of appeal to the Federal Tribunal.
80.2016.264 · ti (art. 56 LIP)
Taxpayer Forfeits Withholding Tax Refund Due to Failure to Declare Income
Cited as the legal basis for the possibility of filing an appeal to the Federal Supreme Court against the decision.
80.2015.264 · ti (art. 56 LIP)
Foundation's Withholding Tax Refund Claim Jurisdiction in Estate Matters
Cited in the dispositive order allowing an appeal to the Federal Tribunal.
80.2016.34 · ti (art. 56 LIP)
Taxpayer Forfeiture of Withholding Tax Refund Due to Untimely Declaration
Cited as the procedural basis governing the possibility of an appeal to the Federal Tribunal (LTF).
80.2015.218 · ti (art. 56 LIP)
Taxpayers' Withholding Tax Refund Denied Due to Failure to Spontaneously Declare Dividend Income
Cited as the legal basis for the possibility of appealing the decision to the Federal Supreme Court.
80.2015.58 · ti (Art. 56 LIP)
Taxpayer Obligation to Declare Income and Assets for Withholding Tax Refund Validity
Cited regarding the procedural possibility of appealing the decision to the Federal Supreme Court (LTF).
80.2015.69 · ti (art. 56 LIP)
Taxpayers v. Tax Office: Reclaim of Preventative Tax Refund Due to Undeclared Dividend
Cited as the legal basis for the right to appeal the decision to the Federal Supreme Court.
80.2014.76 · ti (art. 56 LIP)
Taxpayers v. Federal Tax Authority: Denial of Preventive Tax Refund for Undeclared Accrued Dividend
Cited as the basis for the possibility of appealing the decision to the Federal Supreme Court.
A/2591/2015 · ge (art. 56 LIA)
Taxpayer Denied Withholding Tax Refund for Undeclared Dividend
Cited in relation to the procedure for appealing the decision to the Federal Supreme Court (LTF).