661
WPEGLTEO
CH
CH
Art. 37 Bundesgesetz vom 12. Juni 1959 über die Wehrpflichtersatzabgabe (WPEG) - Stundung und Erlass
WPEG; Sechster Abschnitt: Bezug der Ersatzabgabe
Art. 37 WPEG · Stundung und Erlass
Wäre die Bezahlung der Ersatzabgaben und Kosten innert der vorgeschriebenen Frist für den Zahlungspflichtigen mit einer erheblichen Härte verbunden, so kann die Zahlungsfrist verlängert oder eine Zahlung in Raten bewilligt werden. In solchen Fällen kann auf die Erhebung von Zinsen verzichtet werden.
Ersatzabgaben und Kosten können auf schriftliches Gesuch hin ganz oder teilweise erlassen werden, wenn sich ihr Bezug als stossende Härte auswirken würde, insbesondere wenn der Zahlungspflichtige sich in einer Notlage befindet oder durch die Zahlung in eine solche geriete.
Gerichtsentscheide zu dieser Bestimmung (16)
A/1526/2025 · ge (art. 37 LTEO)
Tax Revision Dismissed; Hardship Remission Transferred; Fee Reduced.
Cited in point 4.1, establishing the legal basis for remission of taxes and fees upon request.
VB.2023.00751 · zh (Art./§ 37 Abs. II WPEG)
Appeal Regarding Defense Tax Waiver for Social Assistance Recipient
This provision of the Military Service and Civil Protection Exemption Act (or related regulation) is cited regarding the conditions for relief.
66/2022/17 · sh (Art. 37 Abs. 2 WPEG)
Defense Tax Refund on Grounds of Hardship and Remand for Employment Assessment
The provision grounding the right to remission of the tax based on hardship or emergency situation, which was the subject of the underlying dispute.
OG ERV 22 29 ARGVP 2 · ar (Art. 37 Abs. 2 WPEG)
Substitute Military Service Levy Waiver Due to Economic Necessity
This article is the legal basis for granting a full waiver of the substitute military service tax due to hardship or emergency situations.
OG ERV 22 29 · ar (Art. 37 Abs. 2 WPEG)
Appellant v. State (Military Service Substitute Tax Exemption)
The appeal was granted and the tax liability was completely waived because the appellant was found to be in a state of hardship (Notlage).
66/2021/2 · sh (Art. 37 Abs. 2 WPEG)
Substitute Military Service Fee Hardship Waiver Criteria
Cited as the primary legal basis for the court's discussion on granting a remission due to hardship/distress (Notlage).
OG O2V 19 37 · ar (Art. 37 Abs. 2 WPEG)
Taxpayer Appeal Against Denial of Substitute Service Tax Waiver Due to Financial Hardship
This article forms the substantive basis for granting the appeal and ordering the waiver of the substitute military service tax.
604 2019 86 · fr (art. 37 al. 2 LTEO)
Taxpayer Appeal Regarding Military Service Exemption Tax Remission Dismissed Due to Insufficient Financial Disclosure
This provision establishes the legal basis for the remission of the exemption tax, which was the subject of the appeal, although the appeal was ultimately rejected under this provision.
FI.2016.0128 · vd (art. 37 LTEO)
Appellant Denied Military Exemption Tax Remission Despite Social Welfare Income
The substantive basis for the court's decision regarding the rejection of the tax exemption request, as the ruling confirms the prior decision which was based on these legal principles.
FI.2016.0115 · vd (art. 37 LTEO)
Tax Exemption Appeal for Institutional Resident with Limited Social Assistance
The court rejected the appeal, confirming the lower authority's decision, which implicitly applied the conditions for remittance or payment schedule found in this article concerning the exemption tax.
FI.2016.0084 · vd (art. 37 LTEO)
Taxpayer Appeal of Military Exemption Tax Remission Denial
The court confirmed the challenged decision, which was made regarding the remittance of the tax based on the application of this article concerning tax remittance.
FI.2014.0137 · vd (art. 37 LTEO)
Minimum Exemption Tax on Unfit, Low-Income Individual Upheld
This article concerns the possibility of extending payment deadlines or allowing installment payments, which the court mentioned in its reasoning regarding the financial situation, but it is not cited in the final orders.
FI.2012.0020 · vd (art. 37 LTEO)
Tax for Failure to Attend Military Recruitment
The court confirmed the decision regarding the refusal of remission based on the conditions for payment extension or installment payments.
I.2.2012.5 · sg (Art. 37 Abs. 2 WPEG)
Administrative Review Commission Decision on Mandatory Service Replacement Levy Exemption for Unemployed and Needy Individuals
This article establishes the grounds for the full remission of the supplementary military service contribution, which the court grants in order to uphold the appeal.
I.2.2012.5 · sg (Art. 37 Abs. 2 WPEG)
Administrative Appeals Commission Waives Military Service Levy for Unemployed Individual Receiving Social Assistance
This article served as the main legal ground for granting the full waiver of the military service substitute tax for 2010 due to financial hardship.