811.11
STV
CH-SG
Art. 15 Steuerverordnung (StV) - e) Unterhaltsbeiträge bei Scheidung oder Trennung (Art. 36 Bst. f StG)
ZWEITER TEIL: STAATSSTEUERN - Erster Abschnitt: Einkommens- und Vermögenssteuern
Art. 15 StV · e) Unterhaltsbeiträge bei Scheidung oder Trennung (Art. 36 Bst. f StG)
1. Als Unterhaltsbeiträge, die ein Ehegatte bei geschiedener oder getrennter Ehe an den Unterhalt des andern ausrichtet, gelten ausschliesslich die laufenden Beiträge.
Gerichtsentscheide zu dieser Bestimmung (20)
B-4675/2023 (Art. 15 cpv. 1 LPMed)
Brazilian Dentist Diploma Registration Rejected
Provides the basis for recognizing foreign diplomas equivalent to a federal diploma, typically through mutual recognition agreements.
B-4675/2023 (Art. 15 cpv. 3 LPMed)
Brazilian Dentist Diploma Registration Rejected
Assigns the responsibility of recognition of foreign diplomas to the MEBEKO.
B-4675/2023 (Art. 15 cpv. 4 LPMed)
Brazilian Dentist Diploma Registration Rejected
Empowers MEBEKO to set conditions for obtaining a federal diploma if a foreign diploma is not recognized.
B-5394/2024 (Art. 15 Abs. 3 MedBG)
Swiss Red Cross Competence to Recognize Osteopathy Degree
This provision is implicitly used as the basis for the MEBEKO's (Swiss Medical Professions Commission) responsibility for recognizing foreign qualifications in university medical professions, as stated in point 4.2.
B-4813/2023 (Art. 15 al. 4 LPMéd)
Foreign Pharmacy Diploma Holder Must Obtain Swiss Master's Degree Before Federal Exam
Cited as the basis for the lower authority to set the conditions for obtaining the federal diploma when a foreign diploma is not recognized.
B-466/2023 (Art. 15 al. 4 LPMéd)
Applicant v. Authority: Recognition of Foreign Dental Diploma
Cited in relation to the conditions for obtaining the federal diploma.
B-4988/2018 (Art. 15 cpv. 4 LPMed)
Foreign Medical Diploma Registration Refusal Upheld Due to Insufficient Proof of Practice and Training Deficiencies
Cited as the basis for the MEBEKO's decision on May 2, 2013, regarding compensatory measures for obtaining a federal diploma.
VB.2019.00241 · zh (§ 15 MEDBG)
Dentist License Revocation Upheld Due to Lack of Trustworthiness
This provision is cited as part of the legal framework applicable to the decision.
B-2912/2018 (art. 15 al. 4 LPMéd)
Physician's Diploma Recognition Appeal
Basis for the court's finding that the lower authority violated federal law by rejecting the applicant's request without further examination.
B-6539/2017 (Art. 15 al. 4 LPMéd)
Doctor's Exam Eligibility Reconsidered Based on Professional Experience
The court found that the lower authority violated this article by rejecting the applicant's request without adequately examining their professional experience in light of recent jurisprudence.
B-4740/2017 (Art. 15 MedBG)
Recognition of Macedonian Medical Diploma in Switzerland
The court used this provision to confirm the competence of the MEBEKO to decide on the recognition of foreign diplomas and to determine the conditions under which the federal diploma can be obtained.
B-7026/2016 (art. 15 LPMéd)
Recognition of Foreign Medical Diploma: Exam Requirement Annulled
This provision outlines the conditions for recognizing foreign diplomas and the process for determining the conditions for obtaining a federal diploma if recognition is not granted.
B-7026/2016 (art. 15 al. 4 LPMéd)
Recognition of Foreign Medical Diploma: Exam Requirement Annulled
This provision grants the lower authority broad discretion in setting conditions for obtaining a federal diploma when a foreign diploma is not recognized.
B-3307/2014 (art. 15 al. 4 LPMéd)
Applicant v. Medical Professions Commission (Foreign Dental Degree Recognition)
Cited as the legal basis for the lower authority to set conditions for obtaining a federal diploma when a foreign diploma is not recognized.
B-6573/2013 (Art. 15 Abs. 1 MedBG)
Medical Diploma Recognition Revoked Due to Forgery and Prior Exclusion
Cited as the basis for requiring compliance with conditions for the recognition of foreign diplomas, which were not met.