Art. 1 Bundesgesetz vom 12. Juni 1959 über die Wehrpflichtersatzabgabe (WPEG) - Grundsatz

VB.2024.00624 · zh (Art./§ 1 WPEG)

Substitute Military Service Fee Liability Upheld for Naturalized Citizen

Cited as a relevant legal norm defining the obligation for substitute military service.

VB.2023.00113 · zh (Art./§ 1 WPEG)

Tax Remission for Incarcerated Individual's Military Service Substitute Tax

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

SGWPE.2020.1 · so (Art. 1 WPEG)

Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)

Cited in the reasoning to define who owes the substitute tax.

A/4644/2019 · ge (Art. 1 LTEO)

Honorary Consul's Obligation to Pay Military Exemption Tax

Cited to confirm the principle that those who do not perform personal service must provide monetary compensation (the tax).

I.2.2019.115 · sg (Art. 1 WPEG)

Administrative Appeals Commission on Retroactive Military Service Obligation Extension

Cited in the reasoning (Erwägung 3b) regarding who owes the levy, but not in the final orders; excluded.

A/1638/2012 · ge (art. 1 LTEO)

Swiss Military Exemption Tax for Dual National Upheld Absent Treaty Recognition

Cited in the reasoning section to confirm that Swiss citizens who do not perform personal service must provide a pecuniary compensation (the tax).

FI.2010.0028 · vd (Art. 1 LTEO)

Taxpayer v. Military Exemption Tax Assessment

Cited in the reasoning which underpins the rejection of the appeal (though not directly cited in the dispositive itself, the dispositive confirms the decision based on the preceding reasoning, which hinges on LTEO provisions for the main ground).

A 2008 10 · gr (Art. 1 WPEG)

Military Service Substitution Fee Appeal Dismissal for Missed 2006 Training

Cited as the basis for the duty to pay the substitute tax when military service is not fulfilled.

A/1993/2003 · ge (art. 1, 2 et 8 alinéa 1 LTEO)

Military Tax Liability Despite Lack of Personal Notice

Cited in the reasoning section to justify that the appellant failed to perform mandatory military service and must pay a pecuniary compensation, which forms the basis for upholding the tax.