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811.11 STV CH-SG

Art. 41 Steuerverordnung (StV) - c) Freiwillige Zuwendungen (Art. 84 Abs. 2 Bst. c StG)

ZWEITER TEIL: STAATSSTEUERN - Zweiter Abschnitt: Gewinn- und Kapitalsteuern
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Art. 41 StV · c) Freiwillige Zuwendungen (Art. 84 Abs. 2 Bst. c StG)

1. Freiwillige Zuwendungen sind nicht geschäftsmässig begründet, soweit sie vorwiegend im Interesse von Personen geleistet werden, die der zuwendenden juristischen Person nahestehen.

← Art. 40 StV Steuerverordnung (StV) - Als öffentlich-rechtliche Körperschaft anerkannte Religionsgemeinschaften (Art. 3 StG) a) Grundsatz Art. 42 StV →

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Gerichtsentscheide zu dieser Bestimmung (9)

VG.2023.00005 · gl (Art. 41 Abs. 2 MedBG)
Medical Professional's Appeal Dismissed for Insurance Lapse and Education Neglect
This provision grants supervisory authorities the power to take necessary measures to ensure compliance with professional duties.
B.2016.102 · sg (Art. 41 MedBG)
Supervisory Authority Access to Patient Records for Professional Investigation
The overall legal framework regarding the supervision of medical professionals, which is the subject matter of the dispute.
B.2016.102 · sg (Art. 41 MedBG)
Medical Professional Secrecy Versus Supervisory Authority Review of Patient Records
The court's ruling relies on the authority granted to the cantonal supervisory authority under this article to conduct supervision and disciplinary measures, which includes obtaining access to patient records.
AGVE.2014.97 · ag (Art. 41 MedBG)
Dentist's Disciplinary Proceedings: Self-Employment, Patient Disclosure, and Record-Keeping Violations
The provision empowers the supervisory authority to take necessary measures to ensure compliance with professional duties.
VB.2013.00698 · zh (§ 41 Abs. I 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.
60.2011.311 · ti (art. 41 LPMed)
Supervisory Authority Access to Archived Criminal Records Limited
This provision was cited as part of the applicable law in the final decision.
VB.2009.00459 · zh (Art. 41 Abs. II MEDBG)
Physician License Expiration Date Shortened for Public Health Interest
This provision is related to the federal legal framework governing medical professions, which forms the basis for the cantonal decision.
60.2011.311 · ti (art. 41 LPMed)
Supervisory Body Access to Criminal File Limited by Personal Rights
Cited in the operative part along with the other relevant laws used to rule on the application.
60.2013.124 · ti (art. 41 LPMed)
Supervisory Authority Access to Closed Criminal Files for Professional Oversight
Cited in the concluding paragraph as applicable law used to support the decision to grant the request.