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CH-JU
Art. 4 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. 4 Décret relatif au paiement de l'impôt de succession et de donation au moyen de biens culturels
Avec l'accord du Département des Finances (dénommé ci-après : "Département"), le Service des contributions peut proposer d'office à l'assujetti de payer l'impôt au moyen de biens culturels acquis notamment dans une succession ou par voie de donation. Il lui fixe un délai pour prendre position et, cas échéant, indiquer la nature et la valeur de chacun des biens culturels qu'il entend céder à l'Etat. Sans réponse de l'assujetti à l'échéance du délai, la proposition du Service des contributions est réputée caduque.
Décisions judiciaires appliquant cette disposition (75)
SGSTA.2001.80 · so (§ 4 der Vollzugsverordnung zum Bundesgesetz über die direkte Bundessteuer (DBG))
Estate Loan Repayment Discount Taxability
Cited as the basis for the Cantonal Tax Court's competence to hear the federal appeal (Beschwerde).
66.top · bl (Art. 4 Abs. 1 lit. c DBG)
Switzerland v. France: Tax Domicile Determination
Cited to establish tax liability based on economic affiliation in Switzerland.
SB.2024.00125 · zh (§ 4 VO DBG)
Taxpayer Appeal Dismissed for Lack of Substantive Justification
The court confirmed the dismissal of the appeal due to insufficient grounds in the appeal.
530.2023.10 · bl (§ 4 VV DBG)
Disallowance of Security Deposit as Deductible Expense
This provision is used to establish the competence of the court and the requirements for appeal, particularly regarding the judge composition and the amount of the disputed tax.
SGSTA.2023.4 · so (§ 4 Vollzugsverordnung zum DBG, BGS 613.31)
Taxpayer v. Tax Authority: Improper Notice of Assessment and Timeliness of Objection
Cited to establish the court's competence regarding the federal direct tax appeal.
SGSTA.2022.16 · so (§ 4 der Vollzugsverordnung zum DBG, BGS 613.31)
Tax Appeal: Deductibility of Property Renovation Costs
Cited as part of the jurisdictional basis for the appeal concerning federal tax implementation.
SGSTA.2023.2 · so (§ 4 Vollzugsverordnung zum DBG)
State Tax Appeal Dismissed Over Nominal Interest on Loans to Sons
Cited in the reasoning (E. 1) regarding jurisdiction over the federal direct tax matter.
SB.2023.00010 · zh (§ 4 VO DBG)
Tax Appeal: Hardship Deduction for Imputed Income Deemed Unlawful
This provision is likely related to implementing regulations for federal tax law, considered in the context of the overall tax assessment.
SGSTA.2022.40 · so (§ 4 Vollzugsverordnung zum DBG (BGS 613.31))
Taxpayers v. Tax Authority: Classification of Conservatory Replacement Costs
Cited in conjunction with Art. 140 Abs. 1 DBG to establish the factual jurisdiction of the Tax Court for the federal direct tax appeal.
SGSTA.2021.42 · so (§ 4 der kantonalen Vollzugsverordnung zum Bundesgesetz über die direkte Bundessteuer vom 18. Oktober 1994 (VV DBG; BGS 613.31))
Taxpayers v. Tax Authority: Economic New Construction Classification of Extensive Property Renovation Costs
Cited in the reasoning section establishing the court's jurisdiction to rule on the federal direct tax appeal.
SGSTA.2021.33 · so (§ 4 der kantonalen Vollzugsverordnung zum DBG)
Taxpayers' Failure to Substantiate Objection to Estimated Assessment Within Statutory Deadline
Cited as the basis for challenging decisions concerning federal direct taxes via appeal (Beschwerde) to the court.
SGSTA.2021.24 · so (§ 4 der kantonalen Vollzugsverordnung zum DBG)
Taxpayer Appeal Regarding Refusal to Rule on Objection to Discretionary Tax Assessment
Cited in conjunction with Art. 140 Abs. 1 DBG as the basis for challenging the decision on direct federal taxes.
A/3069/2020 · ge (art. 4 al. 1 let. c et d LIFD)
Geneva Real Estate Transactions Establishing Limited Tax Liability
These articles on economic nexus form the basis for confirming the limited tax liability due to real property rights or trading in real estate.
SGSTA.2021.20 · so (§ 4 Vollzugsverordnung zum DBG, BGS 613.31)
Taxpayer Appeal Regarding Imputed Rental Value of Jointly Owned Property
Cited in the reasoning section regarding the jurisdiction of the Tax Court for the federal direct tax appeal, which is confirmed by the court's decision to proceed with the case.
SGSTA.2020.21 · so (§ 4 der Vollzugsverordnung zum DBG)
Taxpayers' Appeal Dismissed: CHF 3,750 Payments Not Deductible Interest; CHF 16,500 Mortgage Interest Deductible
Cited in the reasoning section (Erwägung 1) to confirm the court's jurisdiction.