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642.21 VSTGLIALIP CH

Art. 70d Federal Act of 13 October 1965 on Withholding Tax (WTA)

LIA; Chapitre 5 Dispositions finales et transitoires; B. Droit transitoire; VI. Disposition transitoire relative à la modification du 28 septembre 2018
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Art. 70d LIA

Art. 23, para. 2, applies to claims arising from 1 January 2014, provided that the right to reimbursement of the withholding tax has not yet been subject to a decision that has come into force.

← Art. 70c LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 71 LIA →

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Court Decisions Applying This Provision (1)

A 2023 4 · zg (Art. 70d VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited in the reasoning regarding the applicability of new law but not explicitly in the final dispositive orders.