642.21 VSTGLIALIP

CH

Art. 41 Federal Law of October 13, 1965, on Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 4. Décisions de l’AFC

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Art. 41 LIA

The Federal Tax Administration (FTA) issues all necessary decisions for the collection of the withholding tax; in particular, it issues a decision: a. when the tax liability, joint and several liability, or the obligation to transfer is contested; b. when, in a specific case, it is provisionally requested to officially determine the tax liability, the basis for tax calculation, joint and several liability, or the obligation to transfer; c. when the taxpayer or the jointly and severally liable person does not pay the tax due according to the statement.

← Art. 40 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 42 LIA →

Court Decisions Applying This Provision (9)

A/373/2021 · ge (art. 41 LIA)

Federal Administration of Contributions v. Cantonal Debt Enforcement Office (Authority to Set Aside Objection in Collection Proceedings)

Cited in the reasoning section to establish the AFC's competence to issue enforceable decisions regarding withholding tax, which justified the annulment of the lower court's decision.

A-5508/2015 (art. 41 LIP)

Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans

Grants the AFC the authority to make necessary decisions for the collection of withholding tax, particularly when tax liability and joint liability are contested.

A-579/2009 (Art. 41 de la loi fédérale du 13 octobre 1965 sur l’impôt anticipé (LIA))

Tax Assessment Upheld: Artificial Income Shifting Found Taxable

Cited to explain why the initial tax assessment was not directly appealable.

A-831/2007 (Art. 41 let. c LIA)

Liquidator's Liability for Company's Unpaid Taxes

Cited as the legal basis for the tax authority's competence to issue decisions regarding the collection of advance tax, including lifting objections.

A-687/2008 (Art. 41 Bst. a VStG)

Company's Tax Assessment Reduced After Initial Non-Cooperation

Cited as the legal basis for the ESTV to determine the tax amount at its discretion.

A-687/2008 (Art. 41 Bst. a VStG)

Company's Tax Assessment Reduced After Initial Non-Cooperation

Implicitly cited as the legal basis for the ESTV to determine the tax amount at its discretion.

A-1569/2006 (Art. 41 VStG)

Tax Authority Dismissal of Appeal Overrides Installment Agreement

Cited in the context of the ESTV issuing a formal decision after deviating from an agreed path.

BZ.2002.91 · sg (Art. 41 lit. a VStG)

Tax Recourse Claim Jurisdiction Dispute

This provision establishes that disputes concerning the recourse claim must be decided by the Federal Tax Administration, indicating the public law nature of the claim being disputed.

BZ.2002.91 · sg (Art. 41 lit. a VStG)

Remitting Party's Right of Recourse Against Tax Recipient: Jurisdiction of Civil Courts

This provision is cited in the summary which reflects the final decision, establishing the jurisdiction of the Federal Tax Administration over disputes regarding the recourse claim.