811.11 STV

CH-SG

Art. 46 Steuerverordnung (StV) - 3. Buchgewinne oder -verluste

ZWEITER TEIL: STAATSSTEUERN - Zweiter Abschnitt: Gewinn- und Kapitalsteuern

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Art. 46 StV · 3. Buchgewinne oder -verluste

1. Entsteht durch die Übernahme von Aktiven und Passiven einer Kapitalgesellschaft oder Genossenschaft, deren Beteiligungsrechte der übernehmenden juristischen Person gehören, ein Buchverlust, kann dieser steuerlich nur in dem Umfang abgezogen werden, in dem diese Beteiligungsrechte handelsrechtlich hätten abgeschrieben werden müssen (echter Fusionsverlust).

2. Ein Fusionsgewinn gilt als Beteiligungsertrag, soweit die Gestehungskosten den Gewinnsteuerwert nicht übersteigen.

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Gerichtsentscheide zu dieser Bestimmung (11)

A/3817/2022 · ge (art. 46 LPMéd)

Veterinarian Appeal of Practice Suspension Upheld for Professional Misconduct

Cited in the reasoning concerning the expiry of the statute of limitations, though the court found the limitation period was interrupted.

A/1891/2021 · ge (art. 46 al. 3 LPMéd)

Appeal Regarding Negligent Dental Extraction and Statute of Limitations

The court ruled that the claims concerning the extraction in May 2011 were barred by the absolute ten-year limitation period provided by this article.

ADM 2020 1 · ju (Art. 46 LPMed)

Physician Banned from Private Practice for One Year Due to Professional Misconduct

Cited to determine the prescription period for disciplinary proceedings, which was applied to the case.

A/3954/2018 · ge (Art. 46 LPMéd)

Pharmacist Sanction Reduced for Failure to Verify Specialist Prescription

This article governs the prescription period for disciplinary proceedings, which the court analyzed extensively, ultimately concluding the action was not time-barred.

B.2014.197.B.2015.3 · sg (Art. 46 Abs. 5 MedBG)

Dentist Disciplinary Proceedings Retroactivity and Scope of Professional Duty

Cited in the dispositive reasoning section (E. 5.4.4) to support the conclusion that the public health hazard requirement for considering time-barred facts was not met.

B.2014.197.B.2015.307 · sg (Art. 46 Abs. 5 MedBG)

Dentist Disciplinary Action Appeal Over Pre-Act Conduct and Trustworthiness

Cited alongside Art. 67 Abs. 2 MedBG in the reasoning for rejecting the application of time-barred facts for disciplinary action, as the required prerequisite (a ban on self-employment) was not met.

B.2014.197.B.2015.3 · sg (Art. 46 Abs. 5 MedBG)

Dentist License Reinstated Over Improper Retroactive Disciplinary Application

Cited in the reasoning regarding the court's finding that public health danger could not be established to justify considering time-barred facts.

GE.2010.0011 · vd (art. 46 LPMéd)

Physician Misconduct Sanction Review

Cited in the reasoning section when discussing the interruption of the prescription period for disciplinary proceedings.

GE.2010.0011 · vd (art. 46 al. 2 LPMéd)

Physician Misconduct Sanction Review

Cited in the reasoning section regarding the interruption of the prescription period by procedural acts.

GE.2010.0011 · vd (art. 46 al. 5 LPMéd)

Physician Misconduct Sanction Review

Cited in the reasoning section as allowing the court to take into account prescribed facts when evaluating the risk to public health.

GE.2010.0011 · vd (art. 46 al. 5 LPMéd)

Physician Misconduct Sanction Review

The court cites this article as the basis allowing it to consider previously prescribed facts when assessing the appropriate sanction.