822.21 AZGLDTLDL

CH

Art. 13 Bundesgesetz vom 8. Oktober 1971 über die Arbeit in Unternehmen des öffentlichen Verkehrs (AZG)

AZG

Originalquelle öffnen Gesamter Erlass (32 Artikel) Maschinenlesbares Markdown (.md)

Art. 13 AZG

← Art. 12 AZG Bundesgesetz vom 8. Oktober 1971 über die Arbeit in Unternehmen des öffentlichen Verkehrs (AZG) - Unternehmen Art. 14 AZG →

Gerichtsentscheide zu dieser Bestimmung (16)

A-3637/2010 (Art. 13 Abs. 1 aZG)

Switzerland v. Director and Companies (Rapeseed Oil Import Fraud)

This provision determines who is liable for customs duties under the old customs law.

A-6977/2009 (Art. 13 Abs. 1 aZG)

Customs Duties and VAT Liability for Container Chassis "Auftraggeber"

Cited to establish liability for customs duties, specifically in conjunction with the 'Auftraggeber' role.

A-4812/2007 (Art. 13 aZG)

Illegal Meat Importation and Tax Evasion

Specifies who is liable for customs duties, including those mentioned in Art. 9 aZG and those for whom goods are imported.

A-6021/2007 (Art. 13 aZG)

Customs and VAT Duty Evasion via Fictitious Invoices

Defines the circle of persons liable for customs duties, including those for whose account goods were imported, and establishes joint and several liability.

A-2822/2007 (Art. 13 Abs. 1 aZG)

Meat Dealer's Undeclared Veal and Customs Duty Evasion

Used to establish the liability of customs debtors, including the appellant, for outstanding duties.

A-3585/2008 (Art. 13 und 9 aZG)

Customs Agent Liable for Unpaid Duties and VAT

The provision is cited to establish that the freight forwarder belongs to the circle of persons liable for customs duties.

A-1751/2006 (Art. 13 Abs. 1 aZG)

Swiss Customs Duties and VAT on Foreign Fuel Refuels

This article defines who is liable for customs duties, including those for whom goods are imported, justifying the tax claims against the appellants.

A-1696/2006 (Art. 13 Abs. 1 aZG)

Unpaid Customs Duties and VAT on Imported Horses

Establishes joint and several liability for customs duties.

A-1697/2006 (Art. 9 und 13 aZG)

Appellant Liable for Customs Duties and VAT for Illicit Horse Imports

These articles determine who is subject to customs payment obligations and thus liable for payment.

A-762/2007 (Art. 13 Abs. 1 aZG)

Customs Duties and VAT Liability for Importer

Determines the liability for customs duties, including those who introduced goods into Switzerland.

A-1738/2006 (Art. 13 Abs. 1 i.V.m. Art. 9 Abs. 1 aZG)

Company Liable for Unpaid Duties and VAT on Illegally Removed Diamonds

Used to identify the persons liable for customs duties, including the principal and those for whose account goods are imported or exported.

A-4351/2008 (Art. 13 Abs. 1 aZG)

Company Liable for Import Duties and VAT on Leased Railway Cars

This provision defines the scope of persons liable for customs duties, which was central to determining the appellant's liability.

A-3044/2008 (Art. 13 Abs. 1 aZG)

Flower Import Fraud and Customs Duty Evasion

Cited as the basis for determining who is liable for customs duties.

A-1741/2006 (Art. 13 aZG)

Restaurant Owner Liable for Unpaid Customs Duties on Illegally Imported Meat

Cited for the principle of joint and several liability for customs duties.

A-1716/2006 (Art. 13 Abs. 1 aZG)

Importer Liable for Over-Quota Cut Flower Surcharge

Basis for holding the appellant liable for payment of customs duties.