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641.11 STGLI CH-JU

Art. 140 Tax Law (TL)

6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
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Art. 140 Tax Law (TL)

1 The taxpayer is assessed ex officio if, despite formal notice, they have failed to fulfill their procedural obligations or if their taxable elements cannot be determined with the required precision due to insufficient data.

2 In such cases, the authority makes an assessment based on experimental coefficients, the evolution of the taxpayer's assets, or their expenditure.

← Art. 139 Tax Law (TL) 6. Finances, **Royalties 64. Taxes and Duties 641. Direct Taxes of the State and Municipalities** Art. 140A Taxation Law (TL) →

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Court Decisions Applying This Provision (2)

ADM 2018 140 · ju (art. 140 al. 1, 157 al. 3 et 162 LI)
Taxpayer's Challenge to Official Assessment Succeeds Due to Improper Grounds
Cited to confirm the applicability of state tax provisions in this case.
ADM 2018 83 · ju (art. 140 al. 1 et 2 LI)
Tax Authority's Improper Assessment Annulled Due to Sufficient Documentation
Cited to explain the application of federal provisions to state tax matters.