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642.21 VSTGLIALIP CH

Art. 46 Federal Law of October 13, 1965, on the Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 7. Exécution forcée; b. Transfert des droits de recours
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Art. 46 LIA

If a taxpayer who has not yet fulfilled the obligation to impose the tax on the beneficiary is declared bankrupt, or if in an enforcement proceeding initiated against them, seizure is required, their rights of recourse are transferred to the Confederation up to the amount of the tax not yet paid.

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← Art. 45 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 47 LIA →

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Court Decisions Applying This Provision (1)

JAAC 69.43 (Art. 46 VStG)
Withholding Tax on Capital Gain from Share Sale Upheld
Cited as the basis for the transfer of recourse rights against third parties to the Confederation when the primary liable company goes bankrupt and cannot fulfill its tax obligations.