661
WPEGLTEO
CH
CH
Art. 31 Bundesgesetz vom 12. Juni 1959 über die Wehrpflichtersatzabgabe (WPEG) - Beschwerde
WPEG; Fünfter Abschnitt: Veranlagung und Rechtsmittel
Art. 31 WPEG · Beschwerde
Einspracheentscheide können innert 30 Tagen nach der Eröffnung durch schriftliche Beschwerde bei der kantonalen Rekurskommission angefochten werden. Die Bestimmungen von Artikel 30 Absätze 2–4 gelten sinngemäss.
Unterliegt der Beschwerdeführer, so trägt er in der Regel die Kosten des Verfahrens vor der Rekurskommission; unterliegt er nur teilweise, so werden die Verfahrenskosten ermässigt oder ausnahmsweise erlassen. Wird die Beschwerde gutgeheissen, werden ihm die Kosten dann auferlegt, wenn er bei pflichtgemässem Verhalten schon in der Vorinstanz zu seinem Recht hätte kommen können.
Spruch- und Kanzleigebühren sowie Parteientschädigungen richten sich nach kantonalem Recht.
Gegen Entscheide letzter kantonaler Instanzen kann nach Massgabe des Bundesgerichtsgesetzes vom 17. Juni 2005 beim Bundesgericht Beschwerde geführt werden.
Gerichtsentscheide zu dieser Bestimmung (198)
60/2010/32A · sh (Art. 31 Abs. 1 WPEG)
Military Service Substitution Levy Exemption Appeal Deadline Calculation
This provision establishes the 30-day appeal deadline, which was central to determining the timeliness of the appeal.
A/3881/2023 · ge (art. 31 al. 2 et 2bis LTEO)
Tax Exemption Assessment Upheld Against Naturalized Citizen: No Retroactivity Violation Found
Provision cited for the imposition of the procedural fee on the appellant.
A/2522/2024 · ge (art. 31 al. 2 et 2bis LTEO)
Swiss Citizen Tax Appeal on Military Service Exemption Tax
Cited in the final order as the basis for allocating costs and denying procedural compensation.
A/1526/2025 · ge (art. 31 al. 2 et 2bis LTEO par analogie)
Tax Revision Dismissed; Hardship Remission Transferred; Fee Reduced.
Cited in point 7, used by analogy to waive court fees and compensation for procedure costs.
A/4186/2024 · ge (art. 31 al. 2 et 2bis LTEO)
Tax Exemption Denial for Medically Unfit Service Member
Cited in the dispositive for denying procedural compensation due to the rejection of the appeal.
A/2812/2024 · ge (art. 31 al. 1 LTEO)
Tax Exemption Revision for Prior Years Denied Due to Lack of Diligence
Cited in the reasoning regarding the timely filing of the appeal concerning the decision on the revision request.
A/2812/2024 · ge (art. 31 al. 2 et 2bis LTEO)
Tax Exemption Revision for Prior Years Denied Due to Lack of Diligence
Cited in the final order concerning the non-allocation of procedural compensation.
FI.2024.0089 · vd (Art. 31 al. 1 LTEO)
Taxpayer Appeal Regarding Substitute Military Service Tax and Medical Exemption
Cited in the reasoning (Considerant 1) to establish that the appeal was filed within the required time limit.
200 2024 94 · be (Art. 31 Abs. 1 WPEG)
Taxpayer Challenge to Compulsory Substitute Service Tax Validity and Constitutionality
Cited in the reasoning section establishing the jurisdiction of the Tax Appeals Commission to hear appeals concerning the military service exemption tax.
200 2024 94 · be (Art. 31 Abs. 2 und 2 bis WPEG)
Taxpayer Challenge to Compulsory Substitute Service Tax Validity and Constitutionality
Cited as part of the legal basis for imposing procedural costs, although costs were ultimately waived due to the violation of the right to be heard.
200 2024 94 · be (Art. 31 Abs. 2bis WPEG)
Taxpayer Challenge to Compulsory Substitute Service Tax Validity and Constitutionality
Cited as part of the legal basis for awarding party compensation, although none was awarded because the appellant lost and was not represented.
604 2024 80 · fr (Art. 31 LTEO)
Tax Exemption Reimbursement Due to Erroneous Military Service Record
Cited to confirm the admissibility of the appeal against the decision on reclamation.
80.2022.203 · ti (art. 31 cpv. 2 LTEO)
Taxpayer v. Tax Authority: Delay in Justice Regarding Military Exemption Appeal
Cited in the section preceding the final orders regarding the costs applicable to the case.
FI.2021.0079 · vd (Art. 31 al. 1 LTEO)
Taxpayer v. Military Service Authority (Medical Fitness Dispute)
Cited in the reasoning to confirm the timeliness of the appeal, but not explicitly in the operative part.
604 2024 51 · fr (art. 31 LTEO)
Tax Refund Denial for Time-Barred Revision Based on ECHR Ruling
Cited in the reasoning (Section 1) as the basis for the admissibility of the appeal against the decision on objection.