642.21
VSTGLIALIP
CH
CH
Art. 10 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)
LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; I. Contribuable
Art. 10 LIA
L’obligation fiscale incombe au débiteur de la prestation imposable.
Lorsqu’il s’agit de placements collectifs au sens de la LPCC , la direction du fonds, la société d’investissement à capital variable ou fixe et la société en commandite de placements collectifs sont soumis à l’impôt anticipé. Si une majorité des associés indéfiniment responsables d’une société en commandite de placements collectifs ont leur domicile à l’étranger ou si les associés indéfiniment responsables sont des personnes morales dans lesquelles participent une majorité de personnes dont le domicile ou le siège se trouvent à l’étranger, la banque dépositaire de la société en commandite de placements collectifs est solidairement responsable pour l’impôt sur les rendements versés.
Décisions judiciaires appliquant cette disposition (28)
A/1412/2020 · ge (art. 10 LIP)
Teacher Dismissal Appeal After School Trip Misconduct
Cited in the reasoning section regarding the teacher's educational mission objectives.
A/4037/2018 · ge (art. 10 LIP)
Employee Sanction Upheld for Severe Duty Breaches
Cited in conjunction with Art. 16 LIP to define the educational objectives of secondary teachers.
A-2485/2024 (Art. 10 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Designates the issuing company as the tax debtor.
A/1907/2025 · ge (Art. 10.al1 LIP)
Student Appeal to Change Upper Secondary School Option Granted Despite Final Registration Rule
Cited to establish the general goals of public schooling, framing the context for the decision on the student's choice.
A/2292/2025 · ge (art. 10 al. 1 let. c LIP)
Administrative Choice Finality vs. Mistaken Registration
Cited in the reasoning to support the interest in respecting the student's choice of formation, which influenced the interpretation of Art. 14 RAES-II.
A/1818/2024 · ge (art. 10 al. 2 LIP)
Appeal Against Specialized Education Placement Granted Due to Outdated Evaluation
Cited as a basis for the ruling that integrative solutions must be preferred, considering the child's well-being and development possibilities.
AC/425/2025 · ge (art. 10 LIP)
Substitute Teacher Appeal for Legal Aid Denied Due to Misconduct
This article defining the objectives of public education was cited in the reasoning to illustrate the teacher's duties, justifying the assessment of the lack of chances of success of the main appeal.
SB.2024.00110 · zh (§ 10 Abs. I VStG)
Taxpayer Lacks Standing to Appeal Negative Reserve Tax Assessment
Cited concerning the court's assessment of tax matters and the divisibility of legal issues.
A/2940/2024 · ge (art. 10 LIP)
Minor's Appeal Against Vocational Training Repetition Denial
Cited as part of the objectives the authority must respect when considering the student's interest and future well-being.
A/1853/2024 · ge (art. 10 LIP)
Athlete Enrollment Denial Upheld Despite Talent Status
Cited to establish the general objectives of public schooling referenced by Article 24 LIP.
A-4976/2022 (Art. 10 Abs. 1 VStG)
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited to establish that the paying company is both the debtor and the taxpayer of the withholding tax.
HOR.2022.16 · ag (Art. 10 Abs. 1 VStG)
Shareholder Entitled to Unpaid Dividends Despite Unregistered Status
Cited for the identification of the taxpayer of withholding tax.
A/2694/2022 · ge (Art. 10 LIP)
Teacher Dismissal Upheld for Professional Misconduct and Breach of Trust
Cited to define the objectives of the teaching mission, which underpin the obligations regarding dignity and educational role.
A/2409/2021 · ge (art. 10 al. 2 LIP)
Child Schooling Placement Appeal Based on Flawed Evaluation
Cited in reference to the principles of inclusive schooling when discussing the setting of specialized pedagogical measures.
A/735/2021 · ge (art. 10 al. 2 de la loi sur l'instruction publique du 17 septembre 2015 (LIP - C 1 10))
Administrative Court Orders Reinstatement of Speech Therapy Sessions Over Agency Reduction
References the principles of inclusive schooling relevant to the decision on specialized measures.