642.21
VSTGLIALIP
CH
CH
Art. 32 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 ; V. Extinction du droit au remboursement par suite d’expiration du délai
Art. 32 LIA
Le droit au remboursement s’éteint si la demande n’est pas présentée dans les trois ans après l’expiration de l’année civile au cours de laquelle la prestation est échue.
Si l’impôt anticipé n’est payé et transféré qu’à la suite d’une contestation de l’AFC et si le délai fixé à l’al. 1 est expiré ou qu’il ne reste pas au moins soixante jours depuis le paiement de l’impôt jusqu’à l’expiration du délai, un délai supplémentaire de soixante jours pour présenter la demande commence à courir depuis le paiement de l’impôt.
Décisions judiciaires appliquant cette disposition (30)
A-2485/2024 (Art. 32 Abs. 1 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the statute of limitations for refund claims.
A-2485/2024 (Art. 32 Abs. 2 VStG)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the grace period for refund claims.
80.2024.46 · ti (Art. 32 cpv. 1 LIP)
Taxpayer Refund Denial for Timely Filing of Withholding Tax Credit
The appeal was rejected because the right to a refund of the withholding tax was extinguished as the application was not submitted within the three-year period following the end of the civil year in which the taxable event occurred.
80.2022.227 · ti (art. 32 LIP)
Appeal Regarding Advance Tax Refund for Income Assessed in 2015 and 2016
Cited regarding the time limits for submitting a refund application, which the court analyzed but ultimately found were respected or superseded by other considerations for the 2015 period.
A/3510/2023 · ge (art. 32 al. 2 LIP)
Appeal Against Specialized Education Order Annulled Pending Updated Specialist Input
Provision ensuring parents are involved in the decision process for specialized education measures.
A/3510/2023 · ge (art. 32 al. 3 LIP)
Appeal Against Specialized Education Order Annulled Pending Updated Specialist Input
Principle that the beneficiary must be integrated into the most suitable structure while meeting the needs of all students.
A/2409/2021 · ge (art. 32 al. 2 LIP)
Child Schooling Placement Appeal Based on Flawed Evaluation
Cited regarding the involvement of parents in the decision-making procedure for specialized pedagogy measures.
A/2409/2021 · ge (art. 32 al. 3 LIP)
Child Schooling Placement Appeal Based on Flawed Evaluation
Cited regarding the integration of the beneficiary into the most suitable structure aiming for maximum autonomy.
A-4682/2018 (Art. 32 Abs. 1 VStG)
Withholding Tax on Dividends: Federal Administrative Court Ruling
Cited in the context of discussing the expiry of the time limit for reclaiming withholding tax, impacting the substantive assessment of the claim.
A-3737/2017 (Art. 32 Abs. 1 VStG)
Parent Company v. Tax Authority: Dividend Tax Refund Eligibility
Used to determine that the refund application was filed within the three-year forfeiture period.
A-457/2017 (Art. 32 Abs. 1 VStG)
Swiss Withholding Tax Refund Claim Time-Barred
Cited as the legal basis for the three-year limitation period for claiming tax refunds, which was found to have expired.
A-5744/2016 (Art. 32 Abs. 1 VStG)
Company's Withholding Tax Refund Claim Denied Due to Missed Deadline
The appeal is partially upheld because the court decided not to enter into the refund request due to the expiration of the deadline according to this provision.
BVGE-2016-25 (Art. 32 Abs. 1 VStG)
Irish Pension Fund Denied Swiss Withholding Tax Refund, Investors Must Claim
Defines the time limit for submitting a refund application.
80.2003.145 · ti (art. 32 cpv. 1 LIP)
Taxpayer Lottery Refund Time-Barred Due to Untimely Formal Application
The appeal was rejected because the time limit for claiming reimbursement had expired under this provision.
A/544/2003 · ge (art. 32 LEPS qui renvoit à l'art. 20D al. 2 LIP, art. 31 al. 1 qui renvoit à l'art. 30 al. 2 et 3 Rfil)
University Admission Denial Based on Entrance Exam Score Upheld
Cited to define the limits of judicial review over the legality of the contested decision in admissions matters.