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Art. 118 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Déductions sociales et barèmes
6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE II [118] - CHAPITRE PREMIER Impôt sur le revenu et la fortune
Art. 118 Loi sur les contributions directes (LCdir), du 21 mars 2000 · Déductions sociales et barèmes
1 Les déductions sociales et les barèmes sont déterminés d'après la situation existant à la fin de la période fiscale ou de l'assujettissement.
2. En cas d'assujettissement inférieur à douze mois, les déductions sociales sont accordées proportionnellement. Elles sont entièrement prises en considération pour le calcul du taux.
Décisions judiciaires appliquant cette disposition (57)
A-5187/2023 (Art. 118 ZG)
Company Liable for Unpaid Customs Duties on Undeclared Meat Shipments
Cited as the basis for the violation of customs legislation due to undeclared goods.
A-1006/2024 (Art. 118 ZG)
Company and Employee Liable for Unpaid Import Duties and VAT on Illegally Imported Meat
Defines offenses against customs law, including failure to declare or incorrect declaration of goods upon import.
A-1069/2024 (Art. 118 ZG)
Customs Duties and VAT Liability for Low-Priced Imported Meat
Cited as the legal basis for committing an offense against customs legislation by obtaining an unlawful advantage.
A-791/2024 (Art. 118 ZG)
Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases
Defines offenses against customs legislation, including failure to declare goods.
A-5247/2023 (Art. 118 ZG)
Customs Duties on Undeclared Meat: Company and Director Jointly Liable
Cited as grounds for committing an offense against customs legislation due to failure to declare goods upon import.
A-6203/2020 (Art. 118 al. 1 let. a LD)
Company and Administrator Liable for Undeclared Archaeological Imports
Used to establish that a customs contravention was committed by not declaring goods.
BE.2024.9 (Art. 118 ZG)
Customs Authority v. Defendant (Mobile Phone Sealing and Unsealing)
Cited in the factual background as a potential violation of customs law.
A-6147/2020 (Art. 118 al. 1 let. a LD)
Archaeological Objects Import Duty Dispute
Cited in relation to customs contraventions involving undeclared goods.
P/20653/2023 · ge (art. 118 al. 1 let. a et 3 en relation avec l'art. 124 let. b LD)
Qualified Customs and Tax Evasion Resulting in Expulsion
The defendant was declared guilty of intentional aggravated customs evasion.
A-6130/2020 (Art. 118 al. 1 let. a LD)
Federal Administrative Court Partially Upholds Tax Appeal on Imported Artifacts
Cited as the legal basis for committing a customs contravention by evading customs duties.
A-6140/2020 (art. 118 al. 1 let. a LD)
Import Tax Liability for Illegally Imported Archaeological Artifacts
Defines customs contraventions, including failure to declare goods, which forms the basis for subsequent tax collection.
A-6146/2020 (art. 118 al. 1 let. a LD)
Import Tax on Archaeological Items Upheld, with One Exception
Cited in the context of defining a customs contravention for failure to declare goods, which is the basis for subsequent collection of duties.
A-1741/2022 (Art. 118 Abs. 1 ZG)
Customs Declaration Correction for Beef Imports Denied
This provision defines customs offenses, which is relevant to the potential for customs duty recovery.
BV.2023.16 (Art. 118 Abs. 1 lit. a ZG)
Partial Upholding of Customs Seizure Complaint
Cited as a legal basis for the suspicion of evading customs duties.
BE.2024.8 (Art. 118 al. 1 let. a LD)
Customs Authority v. Undeclared Meat Transporter (Mobile Phone Search)
This provision defines the offense of customs duty evasion, which is relevant to the underlying investigation for which the search is requested.