642.21
VSTGLIALIP
CH
CH
Art. 29 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)
LIA; Chapitre 2 Remboursement de l’impôt anticipé; A. Remboursement de l’impôt sur les revenus de capitaux mobiliers, les gains provenant de jeux d’argent et les gains provenant de de jeux d’adresse ou de loteries destinés à promouvoir les ventes ; III. Exercice du droit au remboursement; 1. Demande
Art. 29 LIA
Celui qui veut obtenir le remboursement de l’impôt anticipé doit présenter une demande écrite à l’autorité compétente.
La demande peut être présentée au plus tôt après l’expiration de l’année civile au cours de laquelle la prestation imposable est échue.
La demande peut être présentée auparavant lorsqu’il existe de justes motifs (fin de l’assujettissement, dissolution d’une personne morale, faillite, etc.) ou que des conséquences particulièrement rigoureuses le justifient.
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Décisions judiciaires appliquant cette disposition (12)
A/3510/2023 · ge (art. 29 al. 1 LIP)
Appeal Against Specialized Education Order Annulled Pending Updated Specialist Input
Definition of a child with special educational needs.
A/2409/2021 · ge (art. 29 al. 1 LIP)
Child Schooling Placement Appeal Based on Flawed Evaluation
Cited to define what constitutes a child or young person with special educational needs.
A/2409/2021 · ge (art. 29 al. 3 LIP)
Child Schooling Placement Appeal Based on Flawed Evaluation
Cited regarding the regulation detailing the clinical criteria for special educational needs.
A/2068/2011 · ge (art. 29 LIA)
Taxpayer Refund Claim for Undeclared Lottery Winnings Overcomes Time Bar for Tax Assessment Appeal
The case was referred back to the cantonal tax administration to treat the appellant's letter as a request for refund of anticipatory tax according to this article.
065.2007 · bl (Art. 29 Abs. 2 VStG)
Taxpayer's Dividend Withholding Tax Refund Claim Prematurely Filed
This provision establishes the earliest point at which a refund application for withholding tax can be filed, namely after the end of the calendar year in which the taxable payment became due. It is applied to deny an early refund request.
065.2007 · bl (Art. 29 Abs. 3 VStG)
Taxpayer's Dividend Withholding Tax Refund Claim Prematurely Filed
This provision allows for an early refund of withholding tax if important reasons exist. It is applied to deny an early refund request because the listed reasons were not met.
FI.1995.0083 · vd (art. 29 al. 2 LIA)
Administrators' Appeal of Refused Withholding Tax Reimbursement Due to Time-Barred Claim
This article, establishing when the request can be submitted, was cited to determine the applicable deadlines for the peremption period.
FI.1995.0002 · vd (Art. 29 al. 2 LIA)
Taxpayer Forfeits Withholding Tax Refund Due to Failure to Timely Declare Income
Cited in the legal reasoning section concerning the cumulative conditions for reimbursement, although not explicitly in the dispositive orders.
80.2018.23 · ti (art. 29 cpv. 1 LIP)
Taxpayers v. Cantonal Tax Appeals Chamber (Withholding Tax Refund Spontaneity)
Cited in the reasoning concerning the formal requirements for the reimbursement application (though the non-compliance with this article informs the application of Art. 23 LIP).
2002.48 · bl (Art. 29 Abs. 3 VStG)
Tax Refund Claim Dismissed Due to Untimely Reinstatement Request
This provision addresses 'special hardship' in relation to withholding tax, but is found not to be applicable to resurrecting a forfeited claim.
2007.65 · bl (Art. 29 Abs. 2 VStG)
Taxpayer's Withholding Tax Refund Claim Deemed Premature
This provision sets the earliest date for filing a refund claim for withholding tax, which was central to the decision regarding the timing of the refund request.
2007.65 · bl (Art. 29 Abs. 3 VStG)
Taxpayer's Withholding Tax Refund Claim Deemed Premature
This provision allows for early refund claims under important circumstances, which was considered in determining if the taxpayer's situation justified an exception to the general rule.