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

Art. 53 Federal Law of 13 October 1965 on Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; II. Remboursement de l’impôt; 3. Remboursement par le canton; b. Réclamation
Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 53 LIA

The decision of the cantonal office of withholding tax may be subject to a written appeal to this office within thirty days following its notification.

The provisions of Articles 42 and 44 apply by analogy to the appeal procedure.

Article 55 is reserved.

← Art. 52 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 54 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 (4)

A/4383/2022 · ge (art. 53 et 54 LIP)
School Fee Invoice Challenge Regarding Missing Signature Approval
The basis of the annulled invoices was implicitly challenged through these provisions, leading to the annulment of the invoices.
A/3168/2014 · ge (Art. 53 LIP)
Student Dyslexia Accommodation Appeal Rejection
Cited in the reasoning to establish that the legal provisions regarding school sections leave no discretion to the authority to modify the curriculum.
FI.2005.0068 · vd (Art. 53 LIA)
Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit
Cited in the reasoning as part of the procedural provisions applicable to the case concerning costs and expenses.
52.1996.42 · ti (art. 53 LIA)
Municipality v. Property Owners: Landslide Debris Removal and Joint Liability for Retaining Walls
Cited in the final orders list as a legal basis granting authorities power to impose safeguarding measures for water, relevant to the confirmed orders.