625.11 DBGLIFD

CH-AR

Art. 18 Ordonnance sur l'exécution de la loi fédérale sur l'impôt fédéral direct (LIFD) - Inventaire (Art. 159 al. 1 LIFD)

VII. Inventaire

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Art. 18 Ordonnance relative à l'application de la loi fédérale sur l'impôt fédéral direct (LIFD) - Inventaire (Art. 159 al. 1 LIFD) · Inventaire (Art. 159 al. 1 LIFD)

1. Pour l'inventaire et la sécurisation, l'autorité municipale d'inventaire est compétente conformément aux dispositions de la LG relative au CC.

← Art. 16 Ordonnance relative à l'exécution de la loi fédérale sur l'impôt fédéral direct (LIFD) I. Autorités Art. 19 Ordonnance sur l'exécution de la loi fédérale sur l'impôt fédéral direct (LIFD) →

Décisions judiciaires appliquant cette disposition (4)

OG O2V 17 22 · ar (Art. 18 Abs. 2 DBG)

Appeal Regarding Liquidation Gain Assessment on Business Assets and Recalculation of Taxable Gain on Specific Property

The court found that the assets were rightly assigned to business assets, which is the basis for taxing the liquidation gain as income from self-employment.

OG O2V 15 5 · ar (Art. 18 DBG)

Taxability of Debt Forgiveness as Self-Employment Income for Former Co-Entrepreneur

This article was used to qualify the income derived from the debt waiver as taxable income from self-employment (corresponding to Art. 21 StG).

OG O2V 15 7 · ar (Art. 18 DBG)

Tax Treatment of Claim Waiver Upon Restaurant Sale

Cited in the final orders (point 3) as the legal basis for generating taxable income from self-employment.

OG ARGVP 2008 2279 · ar (Art. 18 Abs. 1 DBG)

Debt Forgiveness by Relative: Gift vs. Taxable Income

This provision defined the taxable income from self-employment, which the cantonal authorities had relied upon to tax the income, leading to the appeal.