641.4 STG

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Art. 92 Loi fiscale (StG)

**Imposition des personnes morales - Impôt sur le bénéfice - Calcul de l'impôt - Placements collectifs de capitaux**

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Art. 92 StG

1. L'impôt sur le bénéfice des placements collectifs de capitaux (art. 69 al. 2 de la présente loi) s'élève à 6 pour cent du bénéfice net.

← Art. 91 StG Loi fiscale (StG) - Objet de la loi Art. 92a StG →

Décisions judiciaires appliquant cette disposition (6)

VVGE.1976.77.Nr.50 · ow (Art. 92 Abs. 1 StG)

Taxpayer's Estimated Assessment Upheld Due to Inadequate Bookkeeping

The court cited this article as the basis for discretionary taxation when tax declarations are not submitted or business records are not properly kept.

VVGE.1978.80.Nr.48 · ow (Art. 92 StG)

Real Estate Gains Tax Discretionary Assessment and Appeals

The court applied this article to assess the property gains tax at its discretion, as the taxpayer did not submit a tax return.

VVGE.1981.82.Nr.56 · ow (Art. 92 Abs. 1 StG)

Tax Authority's Right to Estimate Income Affirmed Due to Taxpayer's Lack of Cooperation

This provision is cited as the basis for the tax authority to determine income and assets discretionarily when the applicant fails to supplement tax returns or provide accounting records.

VVGE.1985.86.Nr.53 · ow (Art. 92 Abs. 1 Bst. b StG)

Taxpayer Allowed Balance Sheet Correction After Inflated Share Transfer

Basis for determining that the transfer of shares at an inflated price constitutes a hidden profit distribution.

VVGE.1989.90.Nr.47 · ow (Art. 92 Abs. 1 Bst. b StG)

Condominium Discounts Deemed Taxable Advance of Profit, Not Hidden Distribution

Used as the legal basis for classifying the transaction as a taxable profit deferral.

VVGE.1987.88.Nr.49 · ow (Art. 92 Abs. 1 Bst. b StG)

Company Cannot Deduct Depreciation on Land Reserve Due to Unrecorded Value Increase

Used to state that improper depreciation must be added back to taxable net income.