668.21 VRVORIORIP

CH-BE

Art. 14 Regolamento sul Rimborso dell'Imposta Preventiva (RIP)

Violazioni

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Art. 14 Regolamento sul Rimborso dell'Imposta Preventiva (RIP)

1. Le autorità cantonali e comunali sono tenute a segnalare all'amministrazione fiscale cantonale qualsiasi infrazione nel procedimento di rimborso di cui vengono a conoscenza nell'esercizio della loro funzione ufficiale. Quest'ultima trasmette le segnalazioni all'Amministrazione federale delle contribuzioni.

2. La competenza per infliggere multe fino a 500 franchi per infrazioni amministrative (Art. 67 cpv. 3 VStG) è attribuita all'amministrazione fiscale cantonale. Per il procedimento si applicano per analogia le disposizioni sulle infrazioni della legge fiscale.

← Art. 13 Regolamento sul Rimborsamento dell'Imposta Preventiva (RRIP) Scopo Art. 15 Regolamento sul rimborso dell'imposta preventiva (VRV) →

Decisioni giudiziarie che applicano questa disposizione (10)

SK 2023 154 · be (Art. 14 Abs. 1 VRV)

Driver's Appeal of Right-of-Way Violation Conviction and Procedural Fairness Claims Dismissed

Cited in the dispositive as the provision detailing the duty to yield right of way.

SK 2024 84 · be (Art. 14 Abs. 1 VRV)

Driver's Gross Negligence in Right-of-Way Violation Leading to Serious Injury Upheld

Cited in the dispositive as a legal basis for the conviction under Art. 90 Abs. 2 SVG.

SK 2023 270 · be (Art. 14 Abs. 1 VRV)

Driver fined for distracted driving and roundabout collision.

Cited in the dispositive section specifying the legal provisions for the guilty verdict (duty to yield).

SK 2023 151 · be (Art. 14 Abs. 1 VRV)

Traffic Violations, Hit-and-Run, and Evasion of Impaired Driving Assessment

Cited in the reasoning regarding the violation of the 'No Priority' sign, which formed part of the established, non-appealed offense.

SK 2021 283 · be (Art. 14 Abs. 1 VRV)

Driver Convicted for Traffic Violations, Unsafe Merge, Collision, and Hit-and-Run

Cited as part of the concurrence rules and for the gross traffic offense regarding yielding rights.

SK 2020 167 · be (Art. 14 Abs. 1 VRV)

Negligent Bodily Harm Due to Unsafe Left Turn into Visible Obstruction

This article regarding yielding vehicles at an intersection was cited as a basis for the conviction.

SK 2020 438 · be (Art. 14 Abs. 1 VRV)

Driver Convicted for Failing to Yield in Roundabout

Cited as the rule on yielding and stopping before intersections applied to the offense.

SK 2019 82 · be (Art. 14 Abs. 1 VRV)

Driver Duty to Yield Precedence at Obstructed Left Turn Affirmed (CHF 300 Fine Upheld)

Cited as a relevant substantive provision concerning the obligation not to obstruct right-of-way privileged traffic.

SK 2019 7 · be (Art. 14 Abs. 1 VRV)

Aggravated Traffic Violation Due to Reckless Lane Change Causing Near Collision

Cited in connection with establishing the violation of traffic rules.

SK 2017 395 · be (Art. 14 Abs. 1 VRV)

Driver Convicted of Qualified Gross Traffic Violation for Excessive Speed in Unlit Rest Area

This provision was cited in the application of law section (VII.II).