642.11
DBGLIFD
CH-TG
CH-TG
§ 1 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) - Organe
Behörden
§ 1 Verordnung des Regierungsrates zum Bundesgesetz über die direkte Bundessteuer (DBG) · Organe
1. Der Vollzug des Bundesgesetzes vom 14. Dezember 1990 über die direkte Bundessteuer wird folgenden Organen übertragen
1. dem Departement für Finanzen und Soziales;
2. der Steuerverwaltung;
3. * den Veranlagungsexperten und Veranlagungsexpertinnen der Steuerverwaltung;
4. der Steuerrekurskommission;
5. * dem Verwaltungsgericht;
6. * den Notariaten.
Gerichtsentscheide zu dieser Bestimmung (10)
100 2024 432 · be (Art. 1 DBG)
Tax Assessment Appeal Regarding Support Payments and Income Adjustments
Although the direct federal tax aspect is mentioned in the dispositive via the second ruling, the specific implementing provisions listed below are more precisely the procedural basis for the decision on the merits.
B.2024.54.B.2024.55 · sg (Art. 1 Abs. 3 Vo DBG)
Tax Reassessment for Undisclosed Prior Year Income
Cited regarding the application of federal provisions.
B.2023.165.B.2023.1 · sg (Art. 1 Abs. 1 Vo DBG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as a basis for the appellant's right to appeal regarding the direct federal tax.
B.2023.165.B.2023.1 · sg (Art. 1 Abs. 3 und Art. 7 Abs. 2 Vo DBG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as a basis for the court's jurisdiction.
A/1867/2021 · ge (Art. 1 let. a LIFD)
Tax Authority Appeal on Hockey Player's Agent Fee Deductions
This article establishes the basis for the Federal Direct Tax on the income of natural persons, which governs the IFD part of the dispute.
B.2018.54.B.2018.55 · sg (Art. 1 Abs. 1 Vo DBG)
Tax Assessment Dispute: Hidden Profit Distribution via Aircraft Use Valuation
Cited to establish the standing of the Cantonal Tax Office to appeal regarding the direct federal tax.
A/2488/2016 · ge (art. 1 LIFD)
Tax Assessment Reassessment and Estimation of Undeclared Revenue in Taxi Company Case
Cited in the reasoning to define the scope of the Federal Direct Tax.
2014.10.29.vv.6 · bl (Art. 1 lit. b DBG)
Disguised Profit Distribution and Tax Fraud Ruling
Cited as the basis for the federal government levying a profit tax on legal entities.
FI.1996.0127 · vd (Art. 3, alinéa 1 LIFD)
Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel
Cited as the corresponding principle for direct federal tax liability based on domicile after 1995.
VPB 89-799 (Article 26, alinéa 1, lettre a de la loi sur l'impôt fédéral direct (DBG))
Commuting Expenses Tax Deduction Ruling
This provision, which is in parliamentary deliberation, also allows for the deduction of necessary travel costs between home and work.