651.1
CH-SG
CH-SG
Art. 5 Einführungsgesetz zur eidgenössischen Waldgesetzgebung - Waldrat a) Bestand
Ibis. Organisation
Art. 5 Einführungsgesetz zur eidgenössischen Waldgesetzgebung · Waldrat a) Bestand
1. Die Waldregion hat einen Waldrat mit höchstens sieben Mitgliedern.
2. Ihm gehören Vertreter der politischen Gemeinden und der Waldeigentümer der Waldregion an.
3. Das für den Wald zuständige Departement
a) wählt je Waldregion den Präsidenten und die Mitglieder des Waldrates auf eine Amtszeit von vier Jahren. Die politischen Gemeinden und die Waldeigentümer der Waldregion haben das Vorschlagsrecht;
b) kann Mitglieder des Waldrates aus wichtigen Gründen abberufen.
Gerichtsentscheide zu dieser Bestimmung (72)
A-1987/2024 (Art. 5 cpv. 1 LAAF)
Switzerland-Italy Tax Information Exchange Upheld
Clarifies that the Federal Administrative Court is competent to rule on appeals concerning international administrative assistance in tax matters based on double taxation agreements.
A-812/2024 (art. 5 cpv. 1 della legge federale del 28 settembre 2012 sull'assistenza amministrativa internazionale in materia fiscale (LAAF, RS 651.1))
Italy v. Switzerland: Tax Information Exchange and Data Protection
This article specifies that decisions by the Federal Tax Administration (AFC) in international tax administrative assistance matters can be appealed to the Federal Administrative Court.
A-2718/2023 (Art. 5 cpv. 1 LAAF)
Swiss Company Ordered to Provide Tax Information to Italy
Establishes the legal basis for administrative assistance in tax matters.
A-2692/2022 (Art. 5 cpv. 1 della legge federale del 28 settembre 2012 sull'assistenza amministrativa internazionale in materia fiscale (LAAF, RS 651.1))
Italy v. Switzerland: Tax Residency and Administrative Assistance
Cited as a basis for the Federal Administrative Court's jurisdiction in international tax matters.
A-7205/2025 (art. 5 al. 2 LAAF)
Taxpayer's Appeal Dismissed for Untimely Filing of Administrative Assistance Decision
Cited to exclude the application of the holiday provisions of the PA to international tax administrative assistance matters.
A-1823/2023 (Art. 5 Abs. 1 StAhiG)
Israel Bank Account Information Tax Assistance Request Upheld
Determined the applicability of Swiss domestic law to the proceedings.
A-5106/2021 (Art. 5 al. 1 LAAF)
Third-Party Name Mention in Tax Requests Does Not Grant Standing
Cited in the reasoning as a basis for the Federal Administrative Court's jurisdiction in international tax assistance matters.
A-5060/2023 (Art. 5 Abs. 1 StAhiG)
US v. Swiss Bank Account Information (Tax Evasion)
Confirms the application of the Federal Act on International Administrative Tax Assistance (StAhiG) for international tax assistance.
A-516/2024 (Art. 50 Abs. 1 VwVG i.V.m. Art. 5 Abs. 2 StAhiG und Art. 52 Abs. 1 VwVG)
Israel v. Swiss Federal Administrative Court: Beneficiary Lacks Standing in Tax Assistance Proceedings
Used to confirm that the appeal was filed in the correct form and within the deadline.
A-948/2022 (Art. 5 al. 1 LAAF)
Switzerland Tax Evasion Information Exchange Dispute
Governs international administrative assistance in tax matters.
A-5955/2023 (Art. 5 al. 1 et 17 al. 3 de la loi fédérale du 28 septembre 2012 sur l’assistance administrative internationale en matière fiscale (LAAF, RS 651.1))
Spain Tax Investigations: Administrative Assistance Confirmed
Cited as the legal basis for the Federal Administrative Court's jurisdiction over appeals against decisions of the Federal Tax Administration concerning international administrative assistance in tax matters.
A-127/2022 (Art. 5 al. 1 LAAF)
Israel-Switzerland Tax Information Exchange Administrative Assistance Appeals Dismissed
Cited to establish the jurisdiction of the Federal Administrative Court over decisions by the AFC in tax matters.
A-1319/2023 (Art. 5 Abs. 1 und Art. 19 Abs. 5 StAhiG, Art. 37 VGG)
Federal Administrative Court Upholds Administrative Assistance for Australian Tax Investigation
Used to establish that the Federal Administrative Court's proceedings are governed by the general rules of federal court procedure, unless otherwise specified.
A-2749/2023 (Art. 5 al. 1 LAAF)
French Tax Authority Seeks Undeclared Bank Account Information from Switzerland
Cited in relation to the jurisdiction of the Federal Administrative Court.
A-4405/2022 (art. 5 al. 1 et 17 al. 3 de la loi fédérale du 28 septembre 2012 sur l’assistance administrative internationale en matière fiscale (LAAF, RS 651.1))
Switzerland-India Tax Information Exchange Agreement Case
Cited to establish the jurisdiction of the Federal Administrative Tribunal over appeals against decisions of the AFC regarding international tax assistance.