Art. 14 Bundesgesetz vom 5. Oktober 1990 über die Information der Konsumentinnen und Konsumenten (KIG) - Referendum und Inkrafttreten

PVG 2005 17 · gr (art. 14 cpv. 1 LIc)

Taxation of Bare Ownership Transfer Encumbered by Right of Habitation

Cited in the reasoning to define when the property transfer tax is levied, which underlies the court's analysis, although the final order does not explicitly cite the final ruling based on this article, the final orders implicitly rely on the tax regime established by this article.

FI.2001.0101 · vd (art. 14 LIC)

Tax Domicile Dispute: Municipality Z v. Municipality X

Mentioned as the basis for a potential limited tax attachment concerning stays in Commune X. if the main appeal had been partially allowed (though the court ultimately deferred this question).

FI.1998.0083 · vd (art. 14 LIC)

Tax Domicile Dispute: Objective Circumstances Over Declaration

Cited in the reasoning section regarding taxation based on the duration of stay in another municipality.

FI.1992.0124 · vd (art. 14 LIC)

Tax Domicile Determination: Primary Residence vs. Center of Interests

The decision was annulled and sent back to the tax authority for a new decision specifically addressing the inter-municipal tax apportionment under this article.