661
WPEGLTEO
CH
CH
Art. 30 Bundesgesetz vom 12. Juni 1959 über die Wehrpflichtersatzabgabe (WPEG) - Einsprache
WPEG; Fünfter Abschnitt: Veranlagung und Rechtsmittel
Art. 30 WPEG · Einsprache
Veranlagungsverfügungen und Verfügungen über die Befreiung von der Ersatzpflicht können innert 30 Tagen nach der Eröffnung durch schriftliche Einsprache bei der Veranlagungsbehörde angefochten werden.
Die Einsprache hat einen bestimmten Antrag zu enthalten und die zu ihrer Begründung dienenden Tatsachen anzugeben.
Ist gültig Einsprache erhoben, so hat die Veranlagungsbehörde ihre Verfügung ohne Bindung an die gestellten Anträge zu überprüfen.
Der Einspracheentscheid ist zu begründen; er hat auf das Beschwerderecht hinzuweisen.
Das Einspracheverfahren ist kostenfrei; dem Einsprecher können jedoch ohne Rücksicht auf den Ausgang des Verfahrens die Kosten der Untersuchungsmassnahmen auferlegt werden, die er missbräuchlich veranlasst hat.
Gerichtsentscheide zu dieser Bestimmung (19)
FI.2024.0089 · vd (Art. 30 al. 2 LTEO)
Taxpayer Appeal Regarding Substitute Military Service Tax and Medical Exemption
Cited in the reasoning (Considerant 1) as a procedural rule applicable by reference to admit the appeal.
FI.2021.0079 · vd (Art. 30 al. 2 LTEO)
Taxpayer v. Military Service Authority (Medical Fitness Dispute)
Cited in the reasoning regarding procedural conditions for the appeal, but not explicitly in the operative part.
FI.2023.0148 · vd (art. 30 al. 2 LTEO)
Citizen Tax Liability and Retroactivity Appeal
Cited in section 1a as a procedural requirement respected for the appeals (by reference from Art. 31 al. 1 LTEO).
FI.2022.0141 · vd (art. 30 al. 2 LTEO)
Civil Defense Service Tax vs. Health Status Discrimination Appeal
Cited to confirm that the appeal met the formal procedural requirements via referral.
FI.2022.0136 · vd (art. 30 al. 2 LTEO)
Military Exemption Tax Liability and Retroactivity of Age Limit Extension
Cited as a procedural rule establishing the admissibility criteria for the appeal, applicable by reference.
SGWPE.2020.1 · so (Art. 31 Abs. 1 Satz 1 i.V.m. Art. 30 WPEG)
Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)
Cited in the reasoning regarding the procedural track for challenging the administrative decision, which led to the current appeal.
CDP.2020.161 · ne (Art. 30 al. 1 LTEO)
Dual National Military Exemption Tax Reversal Without Justification
Cited to explain the initial step (reclamation) against the taxation decisions, establishing the admissibility of the second appeal (2b).
CDP.2020.215 · ne (Art. 30 al. 1 LTEO)
Tax Assessment Annulment Based on Binding Prior Exemption Ruling
Cited to confirm the legal basis and deadline for filing the initial administrative appeal (réclamation) against the taxation decisions.
FI.2020.0055 · vd (art. 30 al. 2 à 4 LTEO)
Tax Liability Following Delayed Notification of End of Military Exemption
Cited in consideration 1 as procedural formality requirements applicable by analogy to the appeal procedure.
I.2.2019.115 · sg (Art. 30 Abs. 2 WPEG)
Administrative Appeals Commission on Retroactive Military Service Obligation Extension
Cited in the reasoning (Erwägung 1) regarding formal requirements, but not in the final orders; excluded.
A/1638/2012 · ge (art. 30 LTEO)
Swiss Military Exemption Tax for Dual National Upheld Absent Treaty Recognition
Cited in the reasoning section to confirm the timeliness of the appeal before the competent jurisdiction.
A/3448/2012 · ge (art. 30 al. 1 LTEO)
Taxpayer Obligation for Notification Upon Return from Absence
The appeal was rejected because the taxpayer's objection was filed after the 30-day deadline set by this article.
FI.2009.0075 · vd (Art. 30 al. 1 LTEO)
Tax Assessment Appeal Over Missed Military Service Deadline
The core ground for rejecting the appeal is that the appellant's administrative appeal was filed after the 30-day deadline prescribed by this article.
FI.2006.0117 · vd (art. 30 al. 2 LTEO)
Tax Exemption Denial for Military Service Tax Based on Aggravated Pre-existing Condition
Cited in the reasoning section as the applicable procedural standard for the appeal, alongside Art. 31 al. 1 LTEO.
FI.2004.0129 · vd (Art. 30 LTEO)
Dual National Tax Exemption Appeal: 2002 Inadmissible, 2003 Remanded for Retroactive Review
Cited to explain the deadline for filing a claim against a taxation decision, which was relevant to the inadmissibility of the 2002 tax claim.