625.11
DBGLIFD
CH-AR
CH-AR
Art. 18 Ordinanza sull'applicazione della legge federale sull'imposta federale diretta (LIFD) - Inventario (Art. 159 cpv. 1 LIFD)
VII. Inventario
Art. 18 Ordinanza sull'esecuzione della legge federale sull'imposta federale diretta (LIFD) · Inventario (Art. 159 cpv. 1 LIFD)
1. L'autorità di inventariazione comunale è responsabile dell'inventario e della sicurezza secondo le disposizioni del Codice Civile Europeo (EG zum ZGB).
Decisioni giudiziarie che applicano questa disposizione (4)
OG O2V 17 22 · ar (Art. 18 Abs. 2 DBG)
Appeal Regarding Liquidation Gain Assessment on Business Assets and Recalculation of Taxable Gain on Specific Property
The court found that the assets were rightly assigned to business assets, which is the basis for taxing the liquidation gain as income from self-employment.
OG O2V 15 5 · ar (Art. 18 DBG)
Taxability of Debt Forgiveness as Self-Employment Income for Former Co-Entrepreneur
This article was used to qualify the income derived from the debt waiver as taxable income from self-employment (corresponding to Art. 21 StG).
OG O2V 15 7 · ar (Art. 18 DBG)
Tax Treatment of Claim Waiver Upon Restaurant Sale
Cited in the final orders (point 3) as the legal basis for generating taxable income from self-employment.
OG ARGVP 2008 2279 · ar (Art. 18 Abs. 1 DBG)
Debt Forgiveness by Relative: Gift vs. Taxable Income
This provision defined the taxable income from self-employment, which the cantonal authorities had relied upon to tax the income, leading to the appeal.