211.010
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CH-AI
Resolution of the Cantonal Parliament on the limitation of fees for admission to corporations
3 Articles / Provisions · Switzerland · Canton of Appenzell Innerrhoden
Statutory Text (3 Articles)
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Art. 1 Resolution of the Cantonal Parliament on the limitation of fees for admission to corporations
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1. The purchase tax for participating in corporations in the sense of Art. 15 of the Swiss Civil Code (ZGB) may subsequently be set at no more than ten times the average benefit distributed to each individual shareholder by the corporation over the preceding ten years. Within this framework, the approval of the taxes decided by the corporate communities is at the discretion of the Grand Council.
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Art. 2 Resolution of the Cantonal Parliament on the limitation of fees for admission to corporations
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1. The purchase taxes of the corporations previously approved by the supervisory authority remain recognized.
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Art. 3 Resolution of the Cantonal Parliament on the limitation of fees for admission to corporations
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1. This Resolution shall enter into force upon adoption by the Grand Council.