631.0
DBGLIDIRLCdir
CH-NE
CH-NE
Art. 86 Loi sur les contributions directes (LCdir), du 21 mars 2000
6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE II - CHAPITRE PREMIER Objet de l'impôt
Art. 86 Loi sur les contributions directes (LCdir), du 21 mars 2000
[78] Ne constituent pas de bénéfice imposable
a) les apports des membres de sociétés de capitaux et de sociétés coopératives, y compris l'agio et les prestations à fonds perdu;
b) les réserves latentes qui n'ont pas été imposées antérieurement lors du transfert du siège, de l'administration, d'une entreprise ou d'un établissement stable dans un autre canton qui applique la même réglementation, à condition qu'il n'y ait ni aliénation, ni réévaluation comptable;
c) les augmentations de fortune provenant d'une succession, d'un legs ou d'une donation.
Décisions judiciaires appliquant cette disposition (16)
A-2541/2025 (Art. 86 Abs. 1 Bst. d ZG)
Remission of Duties Denied for Undeclared Luxury Vehicles
This provision was applied to determine the inadmissibility of the request for remission of customs duties due to the absence of an extraordinary circumstance attributable to the appellant.
A-2541/2025 (Art. 86 ZG)
Remission of Duties Denied for Undeclared Luxury Vehicles
This provision was applied to determine the inadmissibility of the request for remission of default interest, as it is accessorily linked to the customs duties.
A-1148/2024 (Art. 86 Abs. 1 Bst. d ZG)
Importer Liable for Freight Forwarder's Errors Despite Personal Circumstances
Cited as the basis for considering the hardship clause for customs duties.
A-6645/2023 (Art. 86 Abs. 1 Bst. d ZG)
Company v. Customs: Remission of Duties for Exceptional Circumstances
This provision serves as the legal basis for granting a partial waiver of customs duties in the present case due to exceptional circumstances.
A-1074/2022 (Art. 86 Abs. 1 Bst. a-d ZG)
Company Liable for Agent's Non-Declaration and Import Duties
Cited as the basis for potentially granting relief for imports that occurred before the revised Art. 86 Abs. 2 ZG came into effect.
A-1074/2022 (Art. 86 Abs. 2 ZG)
Company Liable for Agent's Non-Declaration and Import Duties
Cited as the primary legal provision governing the remission of customs duties for imports that occurred after its amendment.
A-1114/2021 (Art. 86 Abs. 1 Bst. d ZG)
Olive Oil Import Duty Waiver Denied Due to Non-Compliance
Used to dismiss the appeal concerning the request for waiver of customs duties due to the absence of exceptional circumstances.
A-1780/2019 (Art. 86 Abs. 1 Bst. d ZG)
Coffee Importer Denied Duty Waiver Despite Supplier Misrepresentation
Cited as the legal basis for granting or denying the customs duty remission, specifically addressing exceptional circumstances and undue hardship.
A-1131/2017 (Art. 86 Abs. 2 ZG)
Unpaid Customs Duties and Negligence in Meat Importation
Applied to determine that no refund of customs duties is possible due to the appellant's fault.
A-1720/2014 (Art. 86 LD)
Restaurant Employee Liable for Unpaid Import Duties as De Facto Organ
Cited in relation to the possibility of tax remission, although not directly applied by the court.
A-3942/2014 (Art. 86 Abs. 1 ZG)
Taxpayer's Import Duty Waiver Denied Due to Culpable Omission and Unproven Hardship
This article is the legal basis for customs duty relief, which was central to the dispute and ultimately not granted by the court.
A-3935/2014 (Art. 86 Abs. 1 Bst. d ZG)
Remission of Customs Duties Denied for Untimely Claim of Preferential Treatment
The court rejected the appeal because the conditions for an exceptional ground for remission of customs duties were not met.
BVGE-2015-24 (Art. 86 Abs. 1 Bst. d ZG)
Oversight in Duty Exemption Claim Not Exceptional Circumstance
Used to determine whether the conditions for a customs duty waiver due to exceptional circumstances are met.
A-593/2014 (Art. 86 Abs. 1 Bst. d ZG)
Company Denied Refund on Improperly Declared Wheat Import Duties
This provision is the main legal basis for the court's decision regarding the hardship clause for customs duty remission.
A-5689/2011 (Art. 86 Abs. 1 Bst. d ZG)
Company Denied Customs Duty Waiver Due to Lack of Permit and Failure to Verify Origin
Cited as the basis for the appellant's request for remission of customs duties due to exceptional circumstances.