642.21
VSTGLIALIP
CH
CH
Art. 41 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)
LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 4. Décisions de l’AFC
Art. 41 LIA
L’AFC rend toutes les décisions qui sont nécessaires pour la perception de l’impôt anticipé; elle rend une décision, en particulier: a. lorsque la créance fiscale, la responsabilité solidaire ou l’obligation du transfert est contestée; b. lorsque, dans un cas déterminé, il lui est demandé, à titre provisionnel, de fixer officiellement l’assujettissement, les bases du calcul de l’impôt, la responsabilité solidaire ou l’obligation du transfert; c. lorsque le contribuable ou la personne solidairement responsable ne paie pas l’impôt dû selon le relevé.
Décisions judiciaires appliquant cette disposition (9)
A/373/2021 · ge (art. 41 LIA)
Federal Administration of Contributions v. Cantonal Debt Enforcement Office (Authority to Set Aside Objection in Collection Proceedings)
Cited in the reasoning section to establish the AFC's competence to issue enforceable decisions regarding withholding tax, which justified the annulment of the lower court's decision.
A-5508/2015 (art. 41 LIP)
Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans
Grants the AFC the authority to make necessary decisions for the collection of withholding tax, particularly when tax liability and joint liability are contested.
A-579/2009 (Art. 41 de la loi fédérale du 13 octobre 1965 sur l’impôt anticipé (LIA))
Tax Assessment Upheld: Artificial Income Shifting Found Taxable
Cited to explain why the initial tax assessment was not directly appealable.
A-831/2007 (Art. 41 let. c LIA)
Liquidator's Liability for Company's Unpaid Taxes
Cited as the legal basis for the tax authority's competence to issue decisions regarding the collection of advance tax, including lifting objections.
A-687/2008 (Art. 41 Bst. a VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the legal basis for the ESTV to determine the tax amount at its discretion.
A-687/2008 (Art. 41 Bst. a VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Implicitly cited as the legal basis for the ESTV to determine the tax amount at its discretion.
A-1569/2006 (Art. 41 VStG)
Tax Authority Dismissal of Appeal Overrides Installment Agreement
Cited in the context of the ESTV issuing a formal decision after deviating from an agreed path.
BZ.2002.91 · sg (Art. 41 lit. a VStG)
Tax Recourse Claim Jurisdiction Dispute
This provision establishes that disputes concerning the recourse claim must be decided by the Federal Tax Administration, indicating the public law nature of the claim being disputed.
BZ.2002.91 · sg (Art. 41 lit. a VStG)
Remitting Party's Right of Recourse Against Tax Recipient: Jurisdiction of Civil Courts
This provision is cited in the summary which reflects the final decision, establishing the jurisdiction of the Federal Tax Administration over disputes regarding the recourse claim.