642.21
VSTGLIALIP
CH
CH
Art. 11 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)
LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; II. Forme de l’exécution
Art. 11 LIA
L’obligation fiscale est exécutée par: a. le paiement de l’impôt (art. 12 à 18), ou b. la déclaration de la prestation imposable (art. 19 à 20 a).
L’ordonnance fixe les conditions de la non-perception de l’impôt anticipé sur les rendements de parts de placements collectifs au sens de la LPCC contre remise d’une déclaration bancaire (affidavit).
Décisions judiciaires appliquant cette disposition (6)
A-2485/2024 (Art. 11 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the fulfillment of the withholding tax liability through payment or declaration.
A/102/2012 · ge (art. 11 LIP)
Parental Request for Early School Enrollment Based on Financial Hardship Rejected
The court implicitly rejected the appeal on the merits by upholding the DIP's refusal, as Article 11 LIP clearly did not grant a right to the requested exemption.
A/1633/2012 · ge (art. 11 al. 1 et 11A al. 1 LIP)
Parental Request for School Exemption Denied
Cited to define the age at which schooling becomes compulsory (11 years of complete schooling starting at age 4).
A-4286/2007 (Art. 11 Abs. 1 VStG)
Cooperative's Reporting Procedure for Member Benefits Denied Due to Forfeited Refund Rights
Withholding tax liability must be met either by payment of the tax or by reporting the taxable benefit.
A-4216/2007 (Art. 11 al. 1 LIA)
Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment
Cited to state that tax obligation can be met by payment or declaration.
A-687/2008 (Art. 11 Abs. 1 VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited regarding the fulfillment of withholding tax obligations through payment or notification.