631.0
DBGLIDIRLCdir
CH-NE
CH-NE
Art. 34 Gesetz über die direkten Steuern (Loweitg), vom 21. März 2000
6 Finanzen - 63 Öffentliche Abgaben - 631 Direkte Steuern des Staates und der Gemeinden - TITEL II - KAPITEL 3 Bestimmung des Nettoertrages
Art. 34 Gesetz über die direkten Steuern (Loweitg), vom 21. März 2000
1. Die Verluste der sieben vorangegangenen Wirtschaftsjahre können vom Einkommen des aktuellen Steuerzeitraums abgezogen werden, sofern sie bei der Berechnung des zu versteuernden Einkommens der Vorjahre nicht berücksichtigt wurden.
2. Verluste aus früheren Geschäftsjahren, die noch nicht vom Einkommen abgezogen werden konnten, können im Rahmen einer Sanierung von Leistungen Dritter, die zum Ausgleich einer defizitären Bilanz bestimmt sind, abgezogen werden.
Gerichtsentscheide zu dieser Bestimmung (18)
A-5586/2023 (Art. 34 ZG)
Tomato Import Quota Breach and Misdeclaration Case
Cited as the provision under which the possibility of amending a customs declaration is examined.
A-1741/2022 (Art. 34 Abs. 3 ZG)
Customs Declaration Correction for Beef Imports Denied
This provision concerns the correction of customs decisions, which is a key procedural aspect relevant to the case's progression.
A-6100/2022 (Art. 34 Abs. 3 und Abs. 4 Bst. b ZG)
Customs Forwarder Liable for Misdeclared Origin Duties; Tariff Classification Remanded
Allows for a correction of the customs declaration under certain conditions if the requirements for the new assessment were already met at the time of acceptance and the goods have not been altered.
A-3345/2020 (Art. 34 Abs. 3 ZG)
Customs Duty on Undeclared VOC Exports
Cited as the provision allowing for correction of customs declarations after the goods have left customs control, under specific conditions.
A-3345/2020 (Art. 34 Abs. 4 ZG)
Customs Duty on Undeclared VOC Exports
Cited in conjunction with Art. 34 para. 3 ZG regarding the conditions for granting a request for amendment of the assessment.
A-369/2020 (Art. 34 Abs. 2 ZG)
Chicory Declaration Error: Company Liable for Mistake
Allows for correction of a customs declaration under specific conditions before the issuing of an assessment notice.
A-369/2020 (Art. 34 Abs. 3 und 4 Bst. b ZG)
Chicory Declaration Error: Company Liable for Mistake
Defines the conditions under which a request for amendment of a customs assessment can be granted.
A-5688/2015 (Art. 34 cpv. 3 LD)
Customs Export Certificate Rectification Deadline Case
Cited as the basis for the 30-day deadline to request a correction of the customs certificate of export, which was missed by the appellant.
A-581/2016 (Art. 34 ZG)
Importer's VOC Levy Dispute Reduced by Court
Basis for correcting the customs declaration after the assessment decision was issued.
A-5214/2014 (Art. 34 Abs. 4 Bst. b ZG)
Switzerland Customs Tariff: Strict Deadlines for Preferential Treatment and Origin Certificates
Cited as the legal basis for correcting a customs declaration when the conditions for a new assessment were already met at the time of the original declaration and the goods have not been altered since.
BVGE-2015-24 (Art. 34 ZG)
Oversight in Duty Exemption Claim Not Exceptional Circumstance
Used to assess whether the applicant could have corrected the customs declaration within the prescribed period.
A-6660/2011 (Art. 34 ZG)
Dough Sheet Tariff Reclassification Denied for Untimely Filing and Insufficient Proof
The main ground for rejecting the appeal is the expiry of the time limit for correcting the customs declaration.
A-3213/2009 (Art. 34 ZG)
Customs Refund Denied Due to Missed 30-Day Deadline
The court used this provision to determine the conditions and deadlines for changing a customs declaration, which was central to the case regarding a retrospective application for preferential customs treatment.
JAAC 70.55 (Art. 34 Abs. 2 ZG)
Importer's Burden of Proof for Goods' Quality
Defines the scope of the customs office's review of the declaration, limiting it to formal correctness, completeness, and consistency with accompanying documents.
HG150114 · zh (Art. 34 Abs. 1 ZG)
Consignor v. Consignee: Reimbursement of Higher Customs Duties Due to Lack of Import Quotas
Cited in the examination of the conditions under which a customs declaration can be corrected while goods are still in customs custody.