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Art. 128 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Prestations imposables
6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE II [118] - CHAPITRE PREMIER Personnes physiques domiciliées ou en séjour dans le canton, au regard du droit fiscal
Art. 128 Loi sur les contributions directes (LCdir), du 21 mars 2000 · Prestations imposables
[123] 1 L'impôt à la source est calculé sur les revenus bruts.
2. Sont imposables
a) les revenus provenant d’une activité lucrative dépendante au sens de l’article 127, alinéa 1, les revenus accessoires, tels que les avantages appréciables en argent dérivant de participations de collaborateur, ainsi que les prestations en nature, à l’exception des frais de formation et de formation continue à des fins professionnelles assumés par l’employeur au sens de l’article 20 alinéa1 bis ;
b) les revenus acquis en compensation .
3. Les prestations en nature et les pourboires sont en général évalués selon les normes de l'assurance fédérale vieillesse et survivants.
Décisions judiciaires appliquant cette disposition (11)
BV.2024.3 (Art. 128 Abs. 1 ZG)
Customs Tax Investigation: Partial Appeal Success on Procedural Grounds
Cited as the legal basis for customs law violations.
BV.2024.3 (Art. 128 Abs. 2 ZG)
Customs Tax Investigation: Partial Appeal Success on Procedural Grounds
Cited regarding the competence of the BAZG in customs matters.
BV.2023.15 (Art. 128 al. 1 et 2 LD)
Customs Declarations Admissible Despite Self-Incrimination Claim
Cited as the basis for the jurisdiction of the OFDF in customs law offenses.
BE.2021.4 (art. 128 cpv. 1 LD)
Cannabis Seizure and Phone Data Access
Regulates the prosecution and judgment of customs law infringements.
BE.2021.4 (art. 128 cpv. 2 LD)
Cannabis Seizure and Phone Data Access
Designates the Federal Customs Administration (AFD) as the competent authority for prosecution and judgment.
SK 2019 54 · be (Art. 128 LD)
Customs Evasion via Misuse of Import Permit and Quota Shares
This article is cited in conjunction with the conviction under Art. 118 al. 1 LD.
RR.2014.198 (art. 128 cpv. 2 LD)
Switzerland v. Italy: Mutual Legal Assistance for Gold Smuggling and Money Laundering
This provision pertains to customs offenses, which can be relevant for determining the competence of the customs administration.
60.2012.16 · ti (Art. 128 LD)
Administrative Access to Concluded Criminal Files for Tax Investigation
Cited in the final pronouncement as a legal basis supporting the applicant's jurisdiction.
60.2009.390 · ti (Art. 128 LD)
Authority Access to Criminal Case File for Investigation Granted
Cited in the reasoning section as one of the laws justifying the applicant's legitimate interest, although its inclusion in the dispositive is only implicit via the concluding reference to 'ogni altra norma applicabile'.
60.2012.16 · ti (Art. 128 LD)
Administrative Authority Access to Concluded Fraud Case Records for Customs and VAT Investigation
Cited in the final orders as an applicable legal basis concerning the jurisdiction of the applicant authority (IS 1).
TPF 2020 96 (Art. 128 Abs. 1 ZG)
Sealing and Unsealing IT Data in International Mutual Assistance Proceedings
This provision makes the VStrR applicable to the prosecution of customs violations, which is relevant for the application of sealing procedures.