935.31
LADB
CH-VD
CH-VD
Art. 53e Gesetz über das Gastgewerbe und den Ausschank von Getränken (LADB) - Betriebsabgabe [ 1, 2 ]
Titel X, Kapitel II
Art. 53e LADB · Betriebsabgabe [ 1, 2 ]
1. Das Departement erhebt eine Betriebsteuer bei den Geschäften, die im Besitz einer Lizenz zum Verkauf alkoholischer Getränke zum Mitnehmen sind.
2. Diese Steuer ist auf maximal 2% des durchschnittlichen Umsatzes, netto ohne Mehrwertsteuer, der in den vergangenen zwei Jahren mit alkoholischen Getränken erzielt wurde, festgelegt.
3. Die Steuer wird jährlich erhoben und darf nicht weniger als CHF 200.- pro Jahr betragen.
4. Der Staatsrat legt die Berechnung und die Modalitäten der Steuererhebung per Verordnung fest.
Gerichtsentscheide zu dieser Bestimmung (9)
FI.2007.0128 · vd (Art. 53e LADB)
Cantonal Operating Tax on Take-Away Alcohol Sales Upheld Against Equal Treatment Challenge
This article defines the operating tax basis (0.8% of average turnover on alcoholic beverages) that the court implicitly confirms by rejecting the appeal against the taxation decision.
FI.2007.0129 · vd (Art. 53e LADB)
Tax on Off-Premise Alcohol Sales Upheld Against Equality Challenge
This article establishing the operating tax on take-away alcoholic beverage sales is cited as the formal legal basis for the tax in question.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the liable persons (holders of simple authorizations for off-licence alcoholic beverages sales) are precisely defined by law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the principle of the special tax is set out in this formal law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the special tax is applicable because it is defined in this law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax principle, the liable persons, and the tax rate are precisely defined by law.
FI.2007.0131 · vd (Art. 53e al. 2 LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax rate (0.8% of average turnover) is precisely defined by law.
FI.2007.0131 · vd (Art. 53e al. 3 LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax is levied annually and has a minimum amount defined by law.
FI.2007.0131 · vd (art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
The court upheld the decision based on the existence and calculation of the operating tax stipulated in this article.