651.1
CH-SG
CH-SG
Art. 1 Einführungsgesetz zur eidgenössischen Waldgesetzgebung - Begriff des Waldes
I. Allgemeines
Art. 1 Einführungsgesetz zur eidgenössischen Waldgesetzgebung · Begriff des Waldes
1. Die Regierung bestimmt durch Verordnung die Werte, ab denen eine bestockte Fläche als Wald gilt.
Gerichtsentscheide zu dieser Bestimmung (15)
A-1823/2023 (Art. 1 Abs. 1 Bst. b StAhiG)
Israel Bank Account Information Tax Assistance Request Upheld
Determined the applicability of Swiss domestic law to the proceedings.
A-257/2025 (Art. 1 Abs. 1 und 2 sowie Art. 24 StAhiG e contrario)
Denmark v. Swiss Bank Account Tax Information Request
Cited to establish that the implementation of Art. 27 DBA CH-DK is governed by the Tax Administrative Assistance Act (StAhiG).
A-257/2025 (Art. 1 Abs. 2 StAhiG)
Denmark v. Swiss Bank Account Tax Information Request
Cited in conjunction with Art. X(3)(c) of the Protocol.
A-5870/2022 (art. 1 al. 2 LAAF)
Israel v. Switzerland: Administrative Assistance in Tax Matters
Cited to establish the relationship between the MAC and Swiss domestic law regarding administrative assistance.
A-5060/2023 (Art. 1 Abs. 1 Bst. b StAhiG)
US v. Swiss Bank Account Information (Tax Evasion)
States that the StAhiG governs international tax assistance based on bilateral agreements.
A-827/2021 (Art. 1 cpv. 2 LAAF)
Swiss Federal Court Upholds Tax Information Exchange with Italy
Cited to state that the Federal Act on International Administrative Assistance in Tax Matters is subsidiary to applicable treaty provisions.
A-4856/2022 (Art. 1 al. 2 LAAF)
Federal Administrative Court Upholds Tax Information Exchange with France
Cited to confirm that the Federal Act on International Tax Administrative Assistance applies, unless otherwise provided by the convention.
A-588/2021 (Art. 1 Abs. 1 Bst. a StAhiG)
Tax Evasion Assistance Agreement Upheld
This provision states that the implementation of the Double Taxation Agreement is governed by the Federal Act on International Administrative Assistance in Tax Matters (StAhiG).
A-273/2021 (Art. 1 Abs. 2 StAhiG)
Netherlands v. Switzerland: Tax Evasion Information Exchange Upheld
This provision clarifies that international law provisions take precedence over domestic law in case of conflict, which is relevant for the application of the subsidiarity principle.
A-2925/2020 (art. 1 LAAF)
Taxpayer's Appeal Against Information Sharing with Indian Tax Authorities Rejected
Cited as the governing law for international tax administrative assistance.
A-5415/2021 (art. 1 al. 2 LAAF)
HMRC v Swiss Federal Tax Administration
Cited to confirm the applicability of the LAAF, subject to derogations by applicable conventions.
A-1788/2021 (Art. 1 al. 2 LAAF)
Federal Administrative Court Upholds Tax Information Exchange with France, Dismisses Privacy and Procedural Claims
Cited to state that the LAAF applies unless overridden by specific provisions in applicable conventions.
A-6043/2020 (Art. 1 al. 2 LAAF)
French Tax Authority v. Swiss Federal Administrative Court
Cited to indicate that international tax administrative assistance is governed by the LAAF, with reservations for applicable conventions.
A-2463/2018 (Art. 1 al. 1 LAAF)
Spain v. Switzerland: Tax Information Exchange and "Fishing Expedition" Claims
Cited to clarify the relationship between national law and international agreements on tax assistance.
A-765/2019 (Art. 1 Abs. 1 Bst. a StAhiG)
Netherlands Tax Assistance Case
This provision specifies that the implementation of international agreements on tax assistance is governed by the Federal Act on International Administrative Assistance in Tax Matters.