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CH-JU
Art. 1 Décret relatif au paiement de l'impôt de succession et de donation au moyen de biens culturels
6. Finances, régales » 64. Impôts et droits » 642. Taxe des successions et donations
Art. 1 Décret relatif au paiement de l'impôt de succession et de donation au moyen de biens culturels
1 Moyennant accord de l'assujetti et de l'Etat, l'impôt de succession et de donation (dénommé ci-après : "l'impôt") peut être acquitté totalement ou partiellement au moyen de biens culturels selon les dispositions du présent décret (art. 32 de la loi). L'alinéa 3 demeure réservé.
2 Il n'est pas nécessaire que le bien dont la remise en paiement est proposée dépende de la succession ou de la donation soumise à l'impôt.
3 La part communale au produit de l'impôt (art. 37 de la loi) est rétrocédée en espèces. A la demande de la commune, elle peut être acquittée au moyen de biens culturels.
Décisions judiciaires appliquant cette disposition (10)
100 2024 432 · be (Art. 1 DBG)
Tax Assessment Appeal Regarding Support Payments and Income Adjustments
Although the direct federal tax aspect is mentioned in the dispositive via the second ruling, the specific implementing provisions listed below are more precisely the procedural basis for the decision on the merits.
B.2024.54.B.2024.55 · sg (Art. 1 Abs. 3 Vo DBG)
Tax Reassessment for Undisclosed Prior Year Income
Cited regarding the application of federal provisions.
B.2023.165.B.2023.1 · sg (Art. 1 Abs. 1 Vo DBG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as a basis for the appellant's right to appeal regarding the direct federal tax.
B.2023.165.B.2023.1 · sg (Art. 1 Abs. 3 und Art. 7 Abs. 2 Vo DBG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as a basis for the court's jurisdiction.
A/1867/2021 · ge (Art. 1 let. a LIFD)
Tax Authority Appeal on Hockey Player's Agent Fee Deductions
This article establishes the basis for the Federal Direct Tax on the income of natural persons, which governs the IFD part of the dispute.
B.2018.54.B.2018.55 · sg (Art. 1 Abs. 1 Vo DBG)
Tax Assessment Dispute: Hidden Profit Distribution via Aircraft Use Valuation
Cited to establish the standing of the Cantonal Tax Office to appeal regarding the direct federal tax.
A/2488/2016 · ge (art. 1 LIFD)
Tax Assessment Reassessment and Estimation of Undeclared Revenue in Taxi Company Case
Cited in the reasoning to define the scope of the Federal Direct Tax.
2014.10.29.vv.6 · bl (Art. 1 lit. b DBG)
Disguised Profit Distribution and Tax Fraud Ruling
Cited as the basis for the federal government levying a profit tax on legal entities.
FI.1996.0127 · vd (Art. 3, alinéa 1 LIFD)
Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel
Cited as the corresponding principle for direct federal tax liability based on domicile after 1995.
VPB 89-799 (Article 26, alinéa 1, lettre a de la loi sur l'impôt fédéral direct (DBG))
Commuting Expenses Tax Deduction Ruling
This provision, which is in parliamentary deliberation, also allows for the deduction of necessary travel costs between home and work.