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641.11 STGLI CH-JU

Art. 161 Tax Law (TL)

6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
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Art. 161 Tax Law (TL)

1 The appeal period is 30 days from the notification or communication of the decision.

2 The appeal memorandum must contain the conclusions and the grounds; means of evidence are attached thereto.

3 Any error in the contested decision and any procedural defect constitute grounds for appeal.

← Art. 160 Tax Law (TL) 6. Finances, **Royalties 64. Taxes and Duties 641. Direct Taxes of the State and Municipalities** Art. 162 Tax Law (TL) →

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Court Decisions Applying This Provision (2)

ADM 2017 79 · ju (Art. 161 al. 2 LI et 15 du décret concernant la CCR)
Taxpayer's Appeal Inadmissibility: State vs. Federal Tax Distinction
Cited as the basis for the requirements of a statement of appeal for state tax.
ADM 2017 81 · ju (art. 161 al. 2 LI)
Tax Appeal Admissible for State Tax, Inadmissible for Federal Direct Tax Due to Insufficient Motivation
Cited as the basis for the requirements of the appeal memo concerning state tax.