Art. 670 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)

3.RV.2022.4 · ag (Art. 670 Abs. 2 OR)

Taxpayer Appeal Dismissed: Deductions Disallowed for Lack of Evidence

Defines provisions (Rückstellungen) as liabilities of the company that exist at the balance sheet date but are not yet precisely determined in their legal status or amount.

CPEN.2013.17 · ne (Art. 3 i. 1, Art. 165 al. 1 CP, Art. 172 a CP, Art. 664 ss aCO, Art. 670 aCO, Art. 680 CO, Art. 716 ss CO, Art. 725 CO, Art. 728 ss aCO, Art. 6, 10 et 428 ss CPP, Art. 47 CP)

Administrator and Auditor Convictions Upheld for Mismanagement Leading to Bankruptcy

These articles are listed in the final disposition (the 'Par ces motifs') as the basis for rejecting the appeals and confirming the lower court decision.

A/3003/2007 · ge (art. 670 CO)

Tax Revaluation of Asset Acquired via Partnership Liquidation Despite Prior Forced Loss Write-Down

Cited extensively in the reasoning (paras 5, 6, 17) regarding revaluation to balance a deficit, but not explicitly used in the final orders.

FI.2008.0143 · vd (Art. 670 CO)

Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)

Cited in the reasoning (point F) as the basis for the ACI's adjustment concerning the undervaluation of inventory (art. 666 CO is mentioned, which is related to inventory valuation), but not cited in the final orders.

FI.1995.0126 · vd (art. 670 al. 2 ancien CO)

Construction Company Tax Reassessment Appeal: Warranty Provision Upheld, Sales Undervaluation and Shareholder Wealth Upheld

Cited in the reasoning section regarding provisions for risks, but not in the dispositive orders.

VPB 1985-10-02 (Art. 670 Abs. 2 OR)

Swiss Code of Obligations Amendments: Stock Corporations, Share Transfers, and Voting Rights

The court ruled on the requirement for a particularly qualified auditor to attest to the revaluation of assets to eliminate undercapitalization.