642.11
CH-JU
CH-JU
Art. 8 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. 8 Décret relatif au paiement de l'impôt de succession et de donation au moyen de biens culturels
1 La valeur vénale des biens culturels admis en paiement déterminante pour la fixation de l'impôt est arrêtée par le Service des contributions sur la base de l'accord intervenu.
2 Si cette valeur est inférieure ou supérieure à celle prise en compte dans la décision de taxation et que cette dernière est entrée en force, il est procédé à une révision.
Décisions judiciaires appliquant cette disposition (6)
3.BB.2023.9 · ag (Art. 8 Abs. 2 DBG)
Estate Taxpayer Status and Transparent Taxation
Cited to state that the tax liability of a deceased person ends with their death.
SGSTA.2017.44 · so (Art. 8 Abs. 2 DBG)
Swiss Tax Domicile for Military Observer
This provision defines the concept of tax residence for direct federal tax, the core issue of the appeal that was ultimately dismissed.
TVR.2016.Nr.13 · tg (Art. 8 Abs. 2 DBG)
Tax Domicile Upheld Despite UN Military Deployments
This article is cited as the legal basis for the cessation of tax liability upon departure from Switzerland, which is the core issue of the dispute.
2015.09.30.vv.1 · bl (Art. 8 Abs. 2 DBG)
Swiss Tax Domicile Remains Despite Work Abroad
The court used this provision to explain that tax liability in Switzerland ends, among other things, with the taxpayer's departure from Switzerland, but that establishing a new domicile abroad is necessary for this.
810.2015.71 · bl (Art. 8 Abs. 2 DBG)
Swiss Taxpayer Fails to Prove Foreign Tax Residency
States that tax liability in Switzerland ends, among other things, with the taxpayer's departure from Switzerland.
SB.2019.00094 · zh (Art. 8 DBG)
Outpatient Medical Treatment Establishes Tax Residence
This provision is cited in the context of determining the main ground for the final decision regarding tax liability.