Legislator Rechtsprechung & Gesetzgebung
101 KV CH-TG

§ 86 Verfassung des Kantons Thurgau (KV) - Hauptsteuern

Finanzordnung
Originalquelle öffnen Gesamter Erlass (101 Artikel) Maschinenlesbares Markdown (.md)

§ 86 KV · Hauptsteuern

1. Gegenstand der Hauptsteuern sind Einkommen und Vermögen der natürlichen Personen sowie Ertrag und Kapital der juristischen Personen.

2. Massgebend ist namentlich die wirtschaftliche Leistungsfähigkeit der Steuerpflichtigen.

← § 85 KV Verfassung des Kantons Thurgau (KV) - Verhältnis zu Bund und Kantonen § 87 KV →

Fragen Sie sich, wie diese Gesetzesbestimmung auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Erlass zusammen mit Rechtsprechung, Kommentaren und verwandten Gesetzesbestimmungen in Legislator AI.

Fall in Legislator öffnen →

Gerichtsentscheide zu dieser Bestimmung (17)

VPB 07-1680-6023 (Art. 86 Cst.)
Constitutional Amendment for Aviation Infrastructure Funding
This article is cited as the basis for modifying the Constitution to create special financing for air traffic, by reallocating tax revenues from aviation fuels.
ARMC.2012.61 · ne (Art. 86 Cst. NE)
Creditor Seizure Based on Foreign Tax Judgment and Lugano Convention Interpretation
This cantonal constitutional provision was mentioned in the context of reviewing the constitutionality of cantonal laws.
ARMC.2011.107 · ne (art. 86 Cst. NE)
Attorneys' Fees in Marital Protection Proceedings
Cited in the reasoning concerning the review of cantonal laws.
VPB 08-0556-3899 (Art. 86 al. 3, let. e, Cst.)
Federal Aid for Obwald Flood Damage
This article is the constitutional basis for granting additional funds from fuel and national road usage taxes to the canton of Obwald as special aid.
VPB 2007.1636 (Art. 86 Cst.)
Swiss Federal Council's Legislative Program 2007-2011
This article is referenced in relation to special financing for air transport.
VPB 06-1794-6037 (Art. 86, al. 3 Cst.)
Swiss Air Traffic Funding Amendment
Allocates a portion of the net proceeds from the fuel consumption tax (excluding aviation fuel) and the national road usage fee to road traffic expenses.
VPB 06-1794-6037 (Art. 86, al. 3bis, let. a, b, c Cst.)
Swiss Air Traffic Funding Amendment
Specifies the financing of environmental protection, security, and technical safety measures in air traffic.
VPB 06-1794-6037 (Art. 86, al. 4 Cst.)
Swiss Air Traffic Funding Amendment
Allows for a supplementary tax on fuels if the dedicated funds are insufficient for road traffic or air traffic expenses.
JAAC 70.1 (Art. 86 Abs. 3 BV)
Fuel Tax Revenue for Transport Infrastructure Including Rail
This article is cited as the general framework for the use of fuel tax revenues for tasks related to road traffic, with specific provisions in subsequent letters (a-f) detailing permissible expenditures.
JAAC 70.1 (Art. 86 Abs. 3 Bst. bbis BV)
Fuel Tax Revenue for Transport Infrastructure Including Rail
This article is cited as the basis for the federal government's ability to contribute to transport infrastructure in agglomerations, including rail projects, from fuel tax revenues, provided these measures contribute to relieving road traffic.
30.2003.300 · ti (art. 86 cpv. 2 Cost. fed.)
Motorway Sticker and Fog Light Violation Appeal Dismissed
Cited in the concluding section as a basis for upholding the original decision regarding the imposition of a fee.
30.2003.200 · ti (Art. 86 cpv. 2 Cost. fed.)
Highway Violation Appeal Dismissed (Sticker and Lights)
This provision underpins the original administrative decision that was upheld by rejecting the appeal.
VPB 2001.2229 (Art. 86, al. 3, let. b, bbis, c, e et f Cst.)
Swiss Federalism Reform: Task Allocation and Financial Equalization
These amendments adjust the financing and allocation of fuel taxes and other road traffic levies, including limited federal support for urban traffic flow measures and removing cantonal financial capacity as a criterion for general contributions.
VPB 94-428 (Art. 86 Cst.)
Federal Assembly Constitutional Reform Proposal
This article is the basis for the proposed amendment to adapt the number and convocation of sessions to current practice.
VPB 83-033 (Art. 86 BV)
Parliamentary Debate on Accelerated Energy Policy Session
Cited to define the nature of the extraordinary session concerning energy policy.