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§ 5 Erbschafts- und Schenkungssteuerverordnung (ESchV) - Inventaraufnahme

Originalquelle öffnen Gesamter Erlass (9 Artikel) Maschinenlesbares Markdown (.md)

§ 5 ESchV · Inventaraufnahme

1. Die Inventaraufnahme erfolgt im ordentlichen oder im vereinfachten Inventarverfahren.

2. Im Übrigen sind die Bestimmungen der Verordnung über die Errichtung des Nachlassinventars für die direkte Bundessteuer betreffend das Verfahren sinngemäss anwendbar, soweit diese Verordnung keine davon abweichende Regelung enthält.

← § 4 ESchV Erbschafts- und Schenkungssteuerverordnung (ESchV) - Weisungsbefugnis § 6 ESchV →

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Gerichtsentscheide zu dieser Bestimmung (10)

A-2703/2017 (art. 5 al. 1 LRPL)
Tax Authority Correct in Refusing Late Opposition
Cited as a relevant provision concerning the heavy vehicle fee.
A-6295/2013 (Art. 5 Abs. 1 SVAG)
Solidary Liability for LSVA Fees: Registered Holder vs. Share Purchase Agreement
Used to establish the primary liability of the vehicle keeper for the LSVA.
A-6299/2013 (Art. 5 Abs. 1 SVAG)
Company's Secondary Liability for Vehicle Fees Upheld Despite Sale Claim
Cited as the legal basis for declaring the appellant jointly and severally liable for the LSVA on the trailers.
A-3546/2011 (Art. 5 Abs. 1 SVAG)
Successor Company's Vehicle Seizure Reduced Due to Excessive Amount Despite Prior Debt.
Identifies the holder as liable for the levy for domestic vehicles.
A-3546/2011 (Art. 5 Abs. 2 SVAG)
Successor Company's Vehicle Seizure Reduced Due to Excessive Amount Despite Prior Debt.
Allows the Federal Council to declare other persons jointly liable.
A-3868/2007 (Art. 5 Abs. 1 SVAG)
Trailer Owner Liable for Highway Tax Despite Subcontractor Use
Determines who is liable for the LSVA, identifying the holder of the vehicle or trailer as the primary liable party.
A-1748/2006 (Art. 5 Abs. 1 SVAG)
Trailer Owner Liable for Heavy Vehicle Fee Despite Insolvency of Towing Company
Establishes the primary liability of the trailer owner for the LSVA, which is invoked in conjunction with the insolvency of the towing vehicle owner.
A-1749/2006 (Art. 5 Abs. 1 SVAG)
Trailer Owner Liable for Subcontractor's Unpaid Heavy Vehicle Fees
This provision establishes the primary liability for the heavy vehicle tax and was cited in conjunction with Art. 36 Abs. 1 Bst. b SVAV for the solidarity liability of the trailer owner.
JAAC 67.47 (Art. 5 Abs. 1 SVAG)
Security Deposits and Right to be Heard in Enforcement Actions
Cited to define the liable party for the heavy vehicle fee (the holder).
JAAC 66.93 (Art. 5 al. 1 LRPL)
*R v Highway Authority: Toll Data Accuracy and Operator Burden of Proof*
Cited to define who is subject to the charge (the vehicle owner).