642.21
VSTGLIALIP
CH
CH
Art. 17 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)
LIA; Chapitre 1 Perception de l’impôt anticipé; B. Obligation fiscale; III. Paiement de l’impôt; 6. Extinction de la créance fiscale; a. Prescription
Art. 17 LIA
La créance fiscale se prescrit par cinq ans dès la fin de l’année civile au cours de laquelle elle a pris naissance (art. 12).
La prescription ne court pas, ou elle est suspendue, tant que la créance fiscale est l’objet d’une garantie, ou tant qu’aucune des personnes tenues au paiement n’est domiciliée en Suisse.
La prescription est interrompue chaque fois qu’une personne tenue au paiement reconnaît la créance fiscale et chaque fois qu’un acte officiel tendant à recouvrer la créance est porté à la connaissance d’une personne tenue au paiement. À chaque interruption, un nouveau délai de prescription commence à courir.
La suspension et l’interruption ont effet à l’égard de toutes les personnes tenues au paiement.
Décisions judiciaires appliquant cette disposition (8)
VVGE.1993.94.Nr.45 · ow (Art. 17 Abs. 1 VStG)
Federal Withholding Tax on Hidden Profit Distribution
This provision on the statute of limitations for withholding tax was cited by the Federal Tax Administration to suggest that the matter was no longer actionable due to time having passed.
HOR.2022.16 · ag (Art. 17 Abs. 1 VStG)
Shareholder Entitled to Unpaid Dividends Despite Unregistered Status
Cited for the statute of limitations for withholding tax claims.
A-2592/2019 (Art. 17 Abs. 3 VStG)
Tax Authority v. Shareholder (Withholding Tax on Non-Business Benefits)
Used to establish that the withholding tax claim for the years 2007 to 2009 was not time-barred due to interruption by official actions.
A-5536/2019 (Art. 17 Abs. 3 VStG)
Withholding Tax on Undeclared Commissions Upheld, Ne Bis In Idem Defense Rejected
The provision was used to interrupt the statute of limitations for the withholding tax claim.
A-2153/2019 (Art. 17 LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Governs the prescription of tax credits for withholding tax.
A-5508/2015 (art. 17 LIP)
Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans
Applies to the prescription of tax claims for withholding tax and is used to confirm that the tax claims in question are not time-barred.
A-2078/2016 (art. 17 LIP)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Governs the statute of limitations for withholding tax claims.
JAAC 65.61 (Art. 17 LIA)
Tax Authority Document Request Lacks Proportionality for Prescribed Tax Years
This provision concerns the prescription of tax claims and was used to determine that the tax claims for the years 1989-1993 were time-barred.