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642.21 VSTGLIALIP CH

Art. 43 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. 43 VStG

← Art. 42a VStG Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 44 LIA →

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Court Decisions Applying This Provision (2)

BGE 96 I 162 (Art. 43 VStG)
Withholding Tax Objection Deadline: Restoration Only for Unpreventable Fault, Agent's Supervision Duty Breaches No-Fault Standard
Basis for dismissing the appeal as the administrative appeal against the withholding tax decision was not granted.
A/4051/2020 · ge (art. 43 LIP)
Parents' Standing to Appeal School Supervisory Decision
This article was cited in the reasoning section as the legal basis for the department's oversight role, although not directly used in the dispositive orders for the final decision.