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642.21 VSTGLIALIP CH

Art. 42 Federal Act of October 13, 1965, on Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 5. Réclamation
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Art. 42 LIA

Decisions of the Federal Tax Administration (FTA) can be appealed within thirty days following their notification.

The appeal must be submitted in writing to the FTA; it must contain specific conclusions and state the facts that justify it.

If the appeal has been validly submitted, the FTA will review its decision without being bound by the conclusions presented.

The appeal procedure continues, notwithstanding the withdrawal of the appeal, if there are indications that the contested decision is not in accordance with the law.

The decision on the appeal must be reasoned and indicate the avenue of recourse.

← Art. 41 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 42a VStG →

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Court Decisions Applying This Provision (6)

A/373/2021 · ge (art. 42 LIA)
Federal Administration of Contributions v. Cantonal Debt Enforcement Office (Authority to Set Aside Objection in Collection Proceedings)
Cited in the reasoning section concerning the right to appeal the AFC's decision.
A-5508/2015 (art. 42 cpv. 1 LIP)
Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans
Establishes the right to appeal AFC decisions within 30 days of notification.
A-1382/2010 (Art. 42 VStG)
Foundation's Withholding Tax Appeal Dismissed for Lack of Jurisdiction
Cited in conjunction with Art. 32 Abs. 2 Bst. a VGG to deny jurisdiction because the matter was appealable by objection according to specific law.
A-1569/2006 (Art. 42 VStG)
Tax Authority Dismissal of Appeal Overrides Installment Agreement
Cited as the legal basis for filing an objection against decisions of the ESTV.
A-1568/2006 (Art. 42 Abs. 1 und 2 VStG)
Taxpayer's substantive objection to tax assessment must be reviewed despite prior agreement.
Cited as the legal basis for the time limit and formal requirements for filing an objection (Einsprache).
A-1568/2006 (Art. 42 VStG)
Taxpayer's substantive objection to tax assessment must be reviewed despite prior agreement.
Cited in the context of the tax authority's formal decision-making power, which was relevant to the procedural issue of appealability.