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VB.2023.00113 • VG ZH VB.2023.00113 Generato dall'IA

Tax Remission for Incarcerated Individual's Military Service Substitute Tax

Numero d'incarto VB.2023.00113
Autorità giudiziaria
Giurisdizione Svizzera · Canton Zurigo (CH-ZH)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Spese processuali a carico del ricorrente / reclamante
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The administrative court addressed an appeal concerning the remission of the military service substitute tax for the year 2020 for an incarcerated individual, clarifying that the appeal only concerned the remission request, not a concurrent request for payment deferral, and affirming the court's jurisdiction while excluding the federal tax administration from the remission proceedings. The court reasoned that while the obligation to pay the tax exists, remission is possible in cases of hardship, applying tax law remission principles analogously, and held that the free portion of a prisoner's funds (peculium) could be used for debt repayment unless it excessively restricted personal needs, ultimately denying the full remission because payment, possibly with deferred terms, was deemed feasible.

Regesto Legislator

Ufficiale

Wehrpflichtersatzabgabe 2020 (Erlass) | Erlass der Wehrpflichtersatzabgabe bei Strafgefangenen. Verfahrensgegenstand bildet allein der Erlass der Wehrpflichtersatzabgabe, nicht das vor Verwaltungsgericht sinngemäss gestellte Stundungsgesuch (E. 1.2). Zuständigkeit des Verwaltungsgerichts (E. 1.3) und Nichteinbezug der ESTV in das Erlassverfahren (E. 1.4). Pflicht zur Leistung einer Wehrpfichtersatzabgabe und Erlass derselben bei einer Notlage (E. 2.1). Sinngemässe Anwendung der steuerrechtlichen Erlassbestimmungen (E. 2.2 f.). Der frei verfügbare Teil des Pekuliums eines Strafgefangenen kann zur Schuldentilgung bzw. zur Begleichung der Wehrpflichtersatzabgabe beigezogen werden, wenn damit keine allzu grosse Einschränkung einhergeht und eine Deckung der persönlichen Bedürfnisse weiterhin zumutbar erscheint (E. 2.4). Verweigerung des beantragten Erlasses, da eine Begleichung des (nach gewährtem Teilerlass) Wehrpflichtersatzes - nötigenfalls unter Gewährung von Zahlungserleichterungen - zumutbar ist (E. 2.5 ff.). Ausgangsgemässe Regelung der Kosten- und Entschädigungsfolgen unter Berücksichtigung der besonderen Natur des Erlassverfahrens (E. 3). Rechtsmittelbelehrung (E. 4). Abweisung, soweit darauf eingetreten wird.

Parole chiave

Generato dall'IA
condono dell'imposta servizio militare disposizioni fiscali detenuto caso di rigore rimborso del debito

Disposizioni normative citate

Generato dall'IA
Art. 83 lit. m BGG
This provision is cited in the list of legal norms and is likely relevant to the jurisdiction or finality of the administrative court's decision regarding the substantive matter (waiver of the tax).
Art. 86 Abs. II BGG
This provision is cited in the list of legal norms and is likely relevant to the jurisdiction or finality of the administrative court's decision regarding the substantive matter (waiver of the tax).
Art. 59 BV
This constitutional provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.
Art. 167 DBG
This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.
Art. 2 EV
This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.
Art. 10 EV
This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.
Art. 12 EV
This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.
Art. 92 SchKG
This provision is cited in the list of legal norms and is likely relevant to the assessment concerning the prisoner's available funds (Pekulium).
Generato dall'IA
SB.2014.00068
Incarcerated Individual v. State: Prison Earnings and Tax Remission
VB.2023.00583
Military Service Levy Remission Appeal Dismissed
WE.2022.10
Military Service Exemption Tax Retroactivity Appeal Dismissed
VB.2022.00767
Military Service Replacement Tax and Retroactivity of 2019 Regulations

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 83 lit. m BGG

This provision is cited in the list of legal norms and is likely relevant to the jurisdiction or finality of the administrative court's decision regarding the substantive matter (waiver of the tax).

Art. 86 Abs. II BGG

This provision is cited in the list of legal norms and is likely relevant to the jurisdiction or finality of the administrative court's decision regarding the substantive matter (waiver of the tax).

Art. 59 BV

This constitutional provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.

Art. 167 DBG

This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.

Art. 2 EV

This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.

Art. 10 EV

This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.

Art. 12 EV

This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request.

Art. 92 SchKG

This provision is cited in the list of legal norms and is likely relevant to the assessment concerning the prisoner's available funds (Pekulium).

Art. 93 SchKG

This provision is cited in the list of legal norms and is likely relevant to the assessment concerning the prisoner's available funds (Pekulium).

Art. 81 Abs. I StGB

This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request related to the penalty context.

Art. 83 StGB

This provision is cited in the list of legal norms and is likely relevant to the substantive assessment of the waiver request related to the penalty context.

§ 20a Abs. I VRG

This provision is cited in the list of legal norms and is likely relevant to the procedural aspects or jurisdiction of the Administrative Court.

§ 52 Abs. I VRG

This provision is cited in the list of legal norms and is likely relevant to the procedural aspects or jurisdiction of the Administrative Court.

Art./§ 1 WPEG

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 13 Abs. I WPEG

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 22 WPEG

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 31 Abs. II WPEG

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 31 Abs. IIbis WPEG

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 11 WPEV

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 12 WPEV

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 37 Abs. III WPEV

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 52 WPEV

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

Art./§ 52 Abs. II WPEV

This provision is cited in the list of legal norms and is relevant to the waiver of the substitute military service fee.

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Testo completo

Verwaltungsgericht des Kantons Zürich: VB.2023.00113

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--- · --- · --- · Geschäftsnummer: · VB.2023.00113 · Entscheidart und -datum: · Endentscheid vom 25.04.2023 · Spruchkörper: · 2. Abteilung/Einzelrichter · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Abgaberecht ohne Steuern · Betreff: · Wehrpflichtersatzabgabe 2020 (Erlass) · Erlass der Wehrpflichtersatzabgabe bei Strafgefangenen. Verfahrensgegenstand bildet allein der Erlass der Wehrpflichtersatzabgabe, nicht das vor Verwaltungsgericht sinngemäss gestellte Stundungsgesuch (E. 1.2). Zuständigkeit des Verwaltungsgerichts (E. 1.3) und Nichteinbezug der ESTV in das Erlassverfahren (E. 1.4).

Pflicht zur Leistung einer Wehrpfichtersatzabgabe und Erlass derselben bei einer Notlage (E. 2.1). Sinngemässe Anwendung der steuerrechtlichen Erlassbestimmungen (E. 2.2 f.). Der frei verfügbare Teil des Pekuliums eines Strafgefangenen kann zur Schuldentilgung bzw. zur Begleichung der Wehrpflichtersatzabgabe beigezogen werden, wenn damit keine allzu grosse Einschränkung einhergeht und eine Deckung der persönlichen Bedürfnisse weiterhin zumutbar erscheint (E. 2.4). Verweigerung des beantragten Erlasses, da eine Begleichung des (nach gewährtem Teilerlass) Wehrpflichtersatzes - nötigenfalls unter Gewährung von Zahlungserleichterungen - zumutbar ist (E. 2.5 ff.).

Ausgangsgemässe Regelung der Kosten- und Entschädigungsfolgen unter Berücksichtigung der besonderen Natur des Erlassverfahrens (E. 3). Rechtsmittelbelehrung (E. 4). Abweisung, soweit darauf eingetreten wird. · --- · Stichworte: · ERLASSVORAUSSETZUNG PEKULIUM STRAFGEFANGENE STRAFVOLLZUG VERFAHRENSGEGENSTAND WEHRPFLICHTERSATZ ZAHLUNGSERLEICHTERUNG ZUSTÄNDIGKEIT DES VERWALTUNGSGERICHTS · Rechtsnormen: · Art. 83 lit. m BGG Art. 86 Abs. II BGG Art. 59 BV Art. 167 DBG Art. 2 EV Art. 10 EV Art. 12 EV Art. 92 SchKG Art. 93 SchKG Art. 81 Abs. I StGB Art. 83 StGB § 20a Abs. I VRG § 52 Abs. I VRG Art./§ 1 WPEG Art./§ 13 Abs. I WPEG Art./§ 22 WPEG Art./§ 31 Abs. II WPEG Art./§ 31 Abs. IIbis WPEG Art./§ 11 WPEV Art./§ 12 WPEV Art./§ 37 Abs. III WPEV Art./§ 52 WPEV Art./§ 52 Abs. II WPEV · Publikationen:

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