661.1
WPEVOTEO
CH
CH
Art. 40 Verordnung vom 30. August 1995 über die Wehrpflichtersatzabgabe (WPEV) - Revisionsgründe
WPEV
Art. 40 WPEV · Revisionsgründe
Die Veranlagungsbehörde oder Rekursinstanz zieht eine rechtskräftige Verfügung oder einen rechtskräftigen Entscheid von Amtes wegen oder auf Begehren eines Betroffenen in Revision, wenn: a. neue erhebliche Tatsachen oder Beweismittel vorgebracht werden; b. die Behörde aktenkundige erhebliche Tatsachen oder bestimmte Begehren übersehen hat; c. die Behörde wesentliche Verfahrensgrundsätze, insbesondere das Recht auf Akteneinsicht oder auf rechtliches Gehör, verletzt hat.
Die Revision ist ausgeschlossen, wenn der Antragsteller als Revisionsgrund vorbringt, was er bei der ihm zumutbaren Sorgfalt schon im ordentlichen Verfahren hätte geltend machen können.
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Gerichtsentscheide zu dieser Bestimmung (9)
A/1526/2025 · ge (art. 40 OTEO)
Tax Revision Dismissed; Hardship Remission Transferred; Fee Reduced.
Cited in point 1.1, regarding the condition for admissibility of a revision request (the decision must be final).
A/2812/2024 · ge (art. 40 al. 2 OTEO)
Tax Exemption Revision for Prior Years Denied Due to Lack of Diligence
The court rejected the appeal because the revision was excluded as the appellant failed to demonstrate the reasonable diligence required in the ordinary proceedings.
A/179/2023 · ge (art. 40 al. 1 OTEO)
Applicant v. Swiss Tax Administration (Military Exemption Tax Revision)
Cited in the context of determining the admissibility of the revision request based on new facts or evidence.
A/2444/2021 · ge (art. 40 al. 1 OTEO)
Tax Authority Capital Payment Discovery Triggers Timely Exemption Tax Revision
The rejection of the appeal implies the court upheld the administration's revision based on this article concerning new important facts (although the court ultimately found the delay acceptable, this article was central to the revision issue).
FI.2006.0117 · vd (art. 40 al. 1 OTEO)
Tax Exemption Denial for Military Service Tax Based on Aggravated Pre-existing Condition
Cited in the reasoning section as relating to the revision of exemption decisions based on new facts (though not cited in the final orders).
FI.2004.0134 · vd (art. 40 al. 2 OTEO)
Tax Reimbursement Denial for Untimely Challenge to Military Exemption Assessments
The court confirmed the decision based on the exclusion of revision when the applicant could have raised the grounds during the ordinary procedure through reasonable diligence.
FI.2004.0130 · vd (art. 40 al. 1 lit. a OTEO)
Military Service Tax Exemption Timeliness Dispute on Unresolved Medical Fitness Claim
Cited in the reasoning as the basis for revision due to new, important facts.
FI.2004.0130 · vd (art. 40 al. 2 OTEO)
Military Service Tax Exemption Timeliness Dispute on Unresolved Medical Fitness Claim
Cited in the reasoning to state the exclusion of revision if grounds could have been raised during ordinary proceedings.
FI.1997.0113 · vd (art. 40 let. b OTEO)
Military Service Tax Exemption Appeal Partially Granted Despite Untimely 1994 Revision Request
The court found that the ground for revision cited in this article (failure to consider important facts in the file) was met for the 1994 tax year, although the revision request itself was ultimately denied due to procedural issues (untimely filing).