641.4 STG

CH-OW

Art. 77 Steuergesetz (StG)

Besteuerung der juristischen Personen - Gewinnsteuer - Steuerobjekt - Grundsatz

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Art. 77 StG

1. Gegenstand der Gewinnsteuer ist der Reingewinn.

← Art. 76 StG Steuergesetz (StG) - Gegenstand des Gesetzes Art. 78 StG →

Gerichtsentscheide zu dieser Bestimmung (5)

VVGE.1966.70.Nr.24 · ow (Art. 77 StG)

Buyer's Appeal on Property Transfer Tax Deposit Dismissed

Cited to support the argument that filing an appeal does not suspend the tax collection, and the deposit must be made regardless of a tax appeal procedure.

VVGE.1985.86.Nr.55 · ow (Art. 77 Abs. 1 Bst. b StG)

Municipal Tax Objection Commission Standing and Extraordinary Income in Tax Assessments

Cited as the basis for calculating income for the current and subsequent tax periods.

VVGE.1985.86.Nr.55 · ow (Art. 77 Abs. 2 StG)

Municipal Tax Objection Commission Standing and Extraordinary Income in Tax Assessments

Used to determine that extraordinary income losses can only be considered for one tax period.

VVGE.1989.90.Nr.39 · ow (Art. 77 Abs. 1 Bst. a StG)

Tax Assessment on Marriage Income: Legislative vs. Judicial Authority

Cited in conjunction with Art. 80 Abs. 3 StG for the principle of present-day assessment for the current tax period.

VVGE.1987.88.Nr.48 · ow (Art. 77 Abs. 1 Bst. a StG)

Taxation of New Residents Based on Present Income Upheld

This provision is cited as the basis for the taxation of individuals who move into the canton and are taxed based on their current income.