642.21 VSTGLIALIP

CH

Art. 48 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; II. Remboursement de l’impôt; 1. Dispositions générales; a. Obligations du requérant

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Art. 48 LIA

Celui qui demande le remboursement de l’impôt anticipé doit renseigner en conscience l’autorité compétente sur tous les faits qui peuvent avoir de l’importance pour déterminer le droit au remboursement; il doit en particulier: a. remplir complètement et exactement les formules de demandes et les questionnaires; b. fournir, à la requête de l’autorité, les attestations concernant la déduction de l’impôt (art. 14, al. 2) et produire les livres, pièces justificatives et autres documents.

Si le requérant ne satisfait pas à ses obligations de donner des renseignements et que le droit au remboursement ne puisse être déterminé sans les renseignements requis par l’autorité, la demande est rejetée.

← Art. 47 LIA Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA) Art. 49 LIA →

Décisions judiciaires appliquant cette disposition (9)

A-2267/2022 (Art. 48 Abs. 1 VStG)

Company denied withholding tax refund due to tax evasion.

Obliges the applicant to provide information and documents relevant to the refund claim.

A-4164/2020 (Art. 48 Abs. 2 VStG)

Tax Refund Denied Due to Insufficient Documentation

Used to dismiss the refund request due to the applicant's failure to comply with information obligations.

A-6074/2018 (Art. 48 al. 2 LIA)

Dividend Tax Reimbursement Denial Due to Insufficient Documentation

Cited as the basis for refusing the request because the applicant did not fulfill their obligation to provide information, making it impossible to determine the right to a refund.

A-2516/2018 (Art. 48 al. 1 LIA)

Beneficial Ownership of Dividends Denied Due to Hedging Transactions

Cited to establish the applicant's obligation to provide information and collaborate in tax matters.

A-2516/2018 (Art. 48 al. 2 LIA)

Beneficial Ownership of Dividends Denied Due to Hedging Transactions

Cited as the basis for rejecting the refund request due to the applicant's failure to comply with information obligations.

A-3061/2015 (Art. 48 al. 1 LIA)

Swiss Bank Denied Withholding Tax Refund for Insufficient Information

Cited as the legal basis for the applicant's obligation to provide information and for rejecting the request if this obligation is not met.

A-5042/2012 (Art. 48 Abs. 2 VStG)

Foundation Denied Tax Refund Due to Confidentiality Clause

The appeal is dismissed because the appellant failed to provide necessary documentation to verify the refund claim.

A-4216/2007 (Art. 48 LIA)

Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment

Cited regarding the obligation to provide information for determining the right to a refund.

JAAC 65.86 (Art. 48 al. 1 LIA)

Luxembourg Company Denied Swiss Withholding Tax Refund Due to Intermediary Status and Treaty Abuse

Cited to establish the tax authority's right to request information directly from the applicant.