811.11
STV
CH-SG
Art. 34 Steuerverordnung (StV) - Wirtschaftliche Zugehörigkeit (Art. 72 Abs. 3 StG)
ZWEITER TEIL: STAATSSTEUERN - Zweiter Abschnitt: Gewinn- und Kapitalsteuern
Art. 34 StV · Wirtschaftliche Zugehörigkeit (Art. 72 Abs. 3 StG)
1. Die Vorschrift der Einkommenssteuer über die Qualifikation als Betriebsstätte wird sachgemäss angewendet.
Gerichtsentscheide zu dieser Bestimmung (13)
KSCHG.2023.2 · sg (Art. 34 ff. MedBG)
Physician Jurisdiction and Reimbursement for Unlicensed Treatment
Cited in the introductory summary regarding the legal basis for the subject matter of the dispute, though the finding rests on meeting the substantive requirements.
VB.2022.00011 · zh (§ 34 MEDBG)
Physician License Revocation Upheld After Sexual Assault Conviction
This provision is relevant as the decision concerns the prohibition of professional practice.
VB.2021.00363 · zh (Art. 34 Abs. 1 MEDBG)
Physician Employment Termination Despite Pre-Existing Cantonal Permit Requirement
This federal law provision establishes the date from which a permit is required for practicing a medical profession independently, relevant to the assessment of the employment's validity.
C-6306/2019 (Art. 34 Abs. 1 MedBG)
Doctor's Cantonal Authorization for Medical Practice Denied Due to Quota Exceedance
The court cited this provision to emphasize that a cantonal permit has always been necessary to practice medicine in a canton.
IV.2020.249 · sg (Art. 34 MedBG)
Appeal Allowed Against Interlocutory Order for Medical Assessment Due to Expert Qualification and Unconsidered Opinion
The ruling implies that the procedure must respect the legal requirements for medical professionals, referring to the law governing professional authorization.
IV.2020.249 · sg (Art. 34 MedBG)
Disability Insurance Assessment Quashed Due to Unqualified Expert and Failure to Consider Existing Opinion
Cited in the introduction regarding the requirement for medical professionals to possess the necessary professional license to conduct assessments.
IV.2020.236 · sg (Art. 34 MedBG)
Invalidity Insurance Expert Assignment Jurisdiction
Cited as the legal basis requiring a cantonal permit for practicing a medical profession in one's own professional capacity.
IV.2020.236 · sg (Art. 34 MedBG)
Interlocutory Appeal Regarding Expert Medical Assessment Qualifications and Location
Cited as the legal basis requiring a cantonal authorization to practice a university medical profession in one's own professional responsibility.
UV.2015.00118 · zh (Art. 34 MedBG)
Insurance Benefits Termination for Pre-existing Condition Following Slip and Fall
Cited in the reasoning regarding the requirements for medical practice, but not explicitly in the dispositive orders (only mentioned in connection with qualifications of experts, not the final ruling itself).
PVG 2014 6 · gr (Art. 34 Abs. 2 GesG i. V. m. Art. 40 lit. g MedBG)
Medical Association Emergency Duty Fees: Jurisdiction and Validity
This provision formed the basis for the Bündner Ärzteverein's orders regarding the duty to participate in the emergency service and the resulting replacement fee, which were deemed public-law tasks for which the association was not competent.
SB.2014.00045 · zh (§ 34 MEDBG)
Physician's Practice License Purchase and Commencement of Self-Employment for Tax Purposes
This provision is listed under the 'Rechtsnormen' section which often relates to the core legal basis for the decision, even if the dispositive itself is implied or not fully shown.
VB.2013.00698 · zh (§ 34 MEDBG)
Physician Sanction Upheld for Inadequate Capacity Assessment Before Prescribing Lethal Drug
This provision of the Medical Professions Act is listed among the legal norms cited in the decision.
B.2010.24 · sg (Art. 34 MedBG)
Bulgarian Dental Diploma Recognition Appeal Dismissed
This article establishes the requirement for a cantonal permit for the independent practice of a university medical profession, which is the subject matter of the appeal.