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Art. 109 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Associations, fondations et autres personnes morales

6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE III - CHAPITRE 2 Calcul de l'impôt
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Art. 109 Loi sur les contributions directes (LCdir), du 21 mars 2000 · Associations, fondations et autres personnes morales

[109] L'impôt sur le capital des associations, fondations et autres personnes morales est calculé conformément à l'article 108 à l’exception de l’alinéa 3.

← Art. 108 Loi sur les contributions directes (LCdir), du 21 mars 2000 Objet de la loi Art. 110 Loi sur les contributions directes (LCdir), du 21 mars 2000 →

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Décisions judiciaires appliquant cette disposition (12)

A-1736/2006 (Art. 109 cpv. 1 lett. c LD)
Importer Liable for Customs Declaration Errors Despite Programming Glitch
Used to establish the jurisdiction of the Federal Administrative Court.
A-1724/2006 (Art. 109 al. 2 LD)
Importer Bound by Customs Declarations Despite Clerical Error
Sets the time limit for appealing a customs clearance.
2A.180/2006 (Art. 109 al. 2 LD)
Import duties on poultry after unauthorized use of another company's general import permit; failure to contest customs clearance within 60-day deadline bars challenge
Applied in the dispositive to dismiss the appeal, as the importer failed to contest the customs clearance within the statutory deadline, making the clearance binding.
JAAC 70.55 (Art. 109 Abs. 2 ZG)
Importer's Burden of Proof for Goods' Quality
Used to allow the appellant to challenge the customs clearance decision and provide subsequent proof of the goods' actual quality.
JAAC 68.51 (Art. 109 Abs. 2 ZG)
Customs Declaration Modification and Inward Processing Relief Time Bar
Used to determine that the appeal was filed too late, as the deadline for appealing a customs clearance is 60 days from the clearance.
JAAC 65.101 (Art. 109 Abs. 1 Bst. c Ziff. 5 ZG)
Jurisdiction over Import Tax Remission Appeals
This article, in conjunction with Art. 92 MWSTG, defines the jurisdiction of the ZRK for appeals concerning the remission of import tax.
JAAC 61.92 (Art. 109 Abs. 1 Bst. c des Zollgesetzes vom 1. Oktober 1925 (ZG, SR 631.0))
Customs Surcharge for Failed Vehicle Weighing Lacks Legal Basis
This provision establishes the jurisdiction of the court to handle the appeal.
JAAC 61.92 (Art. 109 Abs. 2 ZG)
Customs Surcharge for Failed Vehicle Weighing Lacks Legal Basis
This provision relates to the time limit for raising a claim for reimbursement of customs duties.
JAAC 61.17 (Art. 109 al. 1 let. c LD)
Customs classification of synthetic fabric-covered binders.
Establishes the jurisdiction of the Federal Customs Appeals Commission.
JAAC 61.18 (Art. 109 al. 3 LD)
Customs Clearance Not Subject to Administrative Procedure Appeal Requirements
This provision states that appeal procedures are governed by specific articles of the PA and the Federal Judiciary Organization Act.
JAAC 57.43 (Art. 109 al. 1 let. c ch. 1 LD)
Foundation's Helicopter Import Duty Remission Denied
This provision establishes the jurisdiction of the Customs Appeals Commission, which the court uses to declare parts of the appeal inadmissible due to lack of jurisdiction.
JAAC 53.38 (Art. 109 al. 1 lett. c LD)
Finance Dept. v. Municipalities Regarding Border Crossing Hours
This article was cited as the basis for the Federal Department of Finance's competence to hear the appeals, provided they met the criteria of Art. 5 PA.