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Art. 13 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Usufruit

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Art. 13 Loi sur les contributions directes (LCdir), du 21 mars 2000 · Usufruit

Les biens grevés d'usufruit et leurs revenus s'ajoutent à ceux de l'usufruitier.

← Art. 12 Loi sur les contributions directes (LCdir), du 21 mars 2000 Objet de la loi Art. 14 Loi sur les contributions directes (LCdir), du 21 mars 2000 →

Décisions judiciaires appliquant cette disposition (12)

JAAC 67.41 (Art. 9 et 13 LD)

Importer Liable for Customs Duties on Illegally Imported Piglets, Duty Calculation Method Questioned

Used to determine that the appellant is liable for customs duties.

VPB 2000.253 (art. 9 et 13 de la loi fédérale sur les douanes du 1er octobre 1925 (LD; RS 631.0))

Tariff Adjustments for Pharmaceuticals, Agricultural Products, and Wheat Semolina

Cited in relation to administrative procedures for determining and collecting import duties in cases of irregularities.

JAAC 64.54 (Art. 13 Abs. 1 ZG)

Association Liable for Unpaid Customs Duties on Imported Spirits

Specifies who is liable for customs duties, including the declarant and those for whom goods are imported or exported.

A-1693/2006 (Art. 13 ZG)

Onion Importer Liable for Out-of-Quota Duties Despite Deadline Extension

Cited in conjunction with Art. 9 ZG to identify the persons liable for customs duties, relevant for determining who is obliged to repay unlevied duties under Art. 12 Abs. 2 VStrR.

A-1724/2006 (Art. 13 al. 1 LD)

Importer Bound by Customs Declarations Despite Clerical Error

Establishes liability for customs duties by persons subject to customs control and those for whom the goods are imported or exported.

JAAC 67.119 (Art. 9 und 13 ZG)

Importer's Untimely Domestic Production Report Forfeits Supplementary Tariff Quota

These articles are cited in conjunction with Art. 12 VStrR to establish the appellant's obligation to pay duties as the person liable or recipient of the undue advantage.

JAAC 67.44 (Art. 13 ZG)

Poultry Importer's Tariff Quota Violation

Cited as a basis for the importer's liability to pay duties.

VPB 2000-04-18 (art. 13 LD)

Swiss Customs Fee and Penalty Assessment Notification

Cited in conjunction with DPA for the initial decision of subjection to the charge.

JAAC 63.73 (Art. 13 Abs. 1 ZG)

Unlawful Economic Advantage from Un-Declared Vehicle Import

Cited in relation to the initial determination of customs duty liability, though ultimately the court found the appellant not liable under this article directly.

JAAC 63.49 (Art. 13 ZG)

Cross-border Rental of Goods as Import under Swiss VAT Law

Governs customs payment obligations.

JAAC 61.17 (Art. 13 LD)

Customs classification of synthetic fabric-covered binders.

Cited as a basis for determining who is subject to customs duties.

JAAC 60.16 (art. 13 LD)

Customs Duties Upheld Due to Importer's Failure to Prove Erroneous Administrative Information

Cited as the legal basis for imposing subsequent customs duties.