642.21 VSTGLIALIP

CH

Art. 58 Federal Act of October 13, 1965, on the Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; C. Règlement de comptes entre la Confédération et les cantons; II. Conséquences de la réduction

Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 58 LIA

If a provisional reduction has been ordered in accordance with Art. 57, para. 3, the cantonal withholding tax office may request the restitution of the tax from the person who benefited from the refund; the right of the canton to claim restitution expires if it is not exercised in the form of a decision within six months following the notification of the provisional reduction.

The decision of the canton on the obligation to restitute can be challenged within thirty days of its notification through an appeal to the cantonal appeals commission; Art. 54 and 56 are applicable.

The provisional reduction lapses if the decision on appeal denies the obligation to restitute; if it admits it in whole or in part, the reduction becomes definitive to that extent.

When, without the consent of the Federal Tax Administration (FTA), the cantonal withholding tax office does not request restitution, or when, in its decision that has entered into force, it has not requested it for the entire amount, the provisional reduction becomes definitive, unless the canton files an action before the Federal Supreme Court within nine months following its notification (Art. 120 of the Act of June 17, 2005, on the Federal Supreme Court).

The decision on restitution made by the cantonal withholding tax office or the cantonal appeals commission is equivalent to an enforceable judgment within the meaning of Art. 80 of the Federal Act of April 11, 1889, on Debt Enforcement and Bankruptcy.

← Art. 57 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 59 LIA →

Court Decisions Applying This Provision (26)

BGE 151 II 68 (Art. 58 Abs. 4 VStG)

Direct State Action under Art. 120 BGG for FTA Reduction of Federal Cost Share in Lump-Sum Tax Credit Settlement with a Canton

Statutory basis confirming the canton's right to bring a direct action against the Confederation for the withheld amount.

FI.2025.0036 · vd (Art. 58 al. 3 LIA)

Taxpayer Obligation to Repay Incorrectly Granted Advance Tax Credit Based on Foreign Income

This provision was cited in the reasoning explaining the appeal procedure against the restitution decision, although the dispositive merely confirms the lower court's decision based on the merit assessment.

VS.2023.2 · zh (Art. 58 Abs. 1 VStG)

Tax Authority Reassessment Ordered in Withholding Tax Refund Dispute

Cited as the legal basis for the recovery procedure after an unjustified reimbursement of withholding tax.

C/10599/2024 · ge (art. 58 al. 1 de la loi genevoise sur l'instruction publique (LIP; RS-GE C 1 10))

Father's Appeal Regarding Child's School Transfer Granted

The court granted the request for a change of school based on the legal requirement that the child be schooled in the establishment corresponding to the residence sector of the parents' domicile.

FI.2023.0017 · vd (art. 58 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

This article, referenced via Art. 18 OIFI and Art. 35 al. 2 LIA, justifies the direct appeal to the Cantonal Tribunal instead of a prior administrative appeal regarding the restitution order.

FI.2023.0017 · vd (art. 58 al. 1 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

The Cantonal Tax Administration based its decision to request restitution from the taxpayer on this article.

FI.2020.0044 · vd (art. 58 al. 2 LIA)

Taxpayers' Appeal of Withholding Tax Restitution Barred by Late Filing

This provision governs the direct appeal against the cantonal commission's decision on the obligation to restitute, which is the subject of the action before the Tribunal.

FI.2019.0165 · vd (art. 58 al. 1 LIA)

Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration

The challenged decision was made under this provision regarding the restitution of wrongly refunded advance tax.

FI.2019.0165 · vd (art. 58 al. 2 LIA)

Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration

Cited to establish that decisions on tax advance restitution are challenged via direct appeal to the Cantonal Review Commission (Tribunal cantonal in Vaud).

FI.2019.0049 · vd (Art. 58 al. 1 LIA)

Taxpayer Appeal Regarding Recovery of Over-Refunded Supplemental Withholding Tax on US Dividends

The challenged decisions to reclaim refunded amounts were issued based on this article, which is central to the case's subject matter (restitution of improperly granted tax credit/refund).

80.2018.92 · ti (art. 58 cpv. 1 LIP)

Heirs' Forfeiture of Withholding Tax Refund Due to Lack of Spontaneous Declaration

Cited as the basis for the Cantonal tax authority's decision to request the restitution of the reimbursed tax.

604 2017 13 · fr (Art. 58 Abs. 2 in Verbindung mit Art. 54 Abs. 1 VStG)

Withholding Tax Refund Forfeiture for Undeclared Dividends

Cited in the reasoning section as the basis for the admissibility and validity of the appeal against the objection decision.

80.2015.58 · ti (Art. 58 cpv. 3 LIP)

Taxpayer Obligation to Declare Income and Assets for Withholding Tax Refund Validity

Cited in the reasoning section as having an effect on the provisional reduction being made definitive, although not explicitly in the final orders, it describes the consequence of the decision upholding the refund obligation.

80.2015.69 · ti (art. 58 cpv. 1 LIP)

Taxpayers v. Tax Office: Reclaim of Preventative Tax Refund Due to Undeclared Dividend

This provision was cited in the reasoning for the administrative action that preceded the appeal (the authority's right to request the repayment of the tax).

VS.2009.1.5 · zh (Art. 58 Abs. 2 VStG)

Usufructuary's Claim for Dividend Withholding Tax Reimbursement Denied

Cited in conjunction with cost provisions regarding the dismissal of the appeal.