Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
642.21 VSTGLIALIP CH

Art. 45 Federal Law of October 13, 1965, on Withholding Tax (WHTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 7. Exécution forcée; a. Poursuite
Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 45 LIA

If, after a formal demand, the debtor fails to pay the taxes, interest, and costs, enforcement proceedings are initiated; the filing of the claim in a bankruptcy is reserved.

If the tax claim has not yet been established by a final decision and is contested, its definitive ranking does not occur as long as a final decision is lacking.

← Art. 44 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 46 LIA →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →

Court Decisions Applying This Provision (2)

A/3928/2009 · ge (art. 45 LIP)
Educator Denied Return to Full Workload Due to Prolonged Sick Leave
Cited to confirm that the appellant submitted his request to the competent public entity.
A-1506/2006 (Art. 45 Abs. 1 VStG)
Director Liable for Company's Unpaid Withholding Tax After De Facto Liquidation
Cited in relation to the permissibility of the tax authority initiating debt enforcement proceedings even without a legally binding decision.