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642.21 VSTGLIALIP CH

Art. 42a Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)

VStG; Dritter Abschnitt: Behörden und Verfahren; B. Verfahren; I. Steuererhebung; 5. Einsprache
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Art. 42a VStG

← Art. 42 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 43 VStG →

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Court Decisions Applying This Provision (2)

JAAC 66.15 (Art. 42a VStG)
Bankruptcy Administration's Recognition of Tax Claim Resolves Appeal
Cited as the legal basis for the competence of the Swiss Federal Tax Appeals Commission (SRK) to hear appeals against decisions on withholding tax.
JAAC 63.31 (Art. 42a VStG)
Swiss Company Denied Treaty Benefits for Failure to Distribute Profits
This provision determined the jurisdiction of the Federal Tax Appeals Commission to hear the appeal.