668.21 VRVORIORIP

CH-BE

Art. 4 Regolamento sul Rimborso dell'Imposta Preventiva (RRIP) - Rimborso

Rimborso Ordinario

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Art. 4 Regolamento sul Rimborso dell'Imposta Preventiva (RRIP) · Rimborso

1. Un rimborso alla persona contribuente avviene al momento del conteggio finale per le imposte cantonali e comunali, nella misura in cui il diritto al rimborso è superiore a

a. le imposte compensabili ai sensi dell'articolo 3,

b. ulteriori crediti fiscali esigibili del cantone e dei comuni,

c. certificati di perdita per crediti fiscali precedenti del cantone e dei comuni.

2. Se la compensazione con le imposte cantonali e comunali non è possibile, poiché è già stato effettuato il conteggio di queste imposte, l'intera imposta preventiva deve essere rimborsata.

← Art. 3 Ordinanza sul rimborso dell'imposta preventiva (ORIP) Scopo Art. 5 Regolamento sul rimborso dell'imposta preventiva (VRV) →

Decisioni giudiziarie che applicano questa disposizione (9)

SK 2023 370 · be (Art. 4 Abs. 1 VRV)

Swiss Appellate Court Upholds Sentence for Multiple Traffic and Fraud Offenses Despite Incorrigibility Finding

Cited in the list of provisions used for the final sentencing decision (Abschnitt III).

SK 2019 332 · be (Art. 4 Abs. 1 und 54 Abs. 1 und 2 VRV)

Driver Convicted for Hit-and-Run After Minor Parking Lot Accident

Cited in the penal provisions used for sentencing the defendant (related to traffic regulations).

SK 2017 462 · be (Art. 4 Abs. 1 VRV)

Negligent Grievous Bodily Harm due to Lane Infraction

This article, concerning driving speed adapted to circumstances, was cited as a basis for the negligent conviction.

SK 2019 143 · be (Art. 4 Abs. 5 VRV)

Cantonal Court Ruling on Speeding Violation Margin of Error

Substantive provision applied in the final conviction regarding the precedence of posted speed limits.

SK 2017 395 · be (Art. 4 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) concerning speed adaptation rules.

SK 2017 395 · be (Art. 4 Abs. 2 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) concerning rules for wet/leafy roads.

SK 2017 344 · be (Art. 4 Abs. 2 VRV)

Driver Negligent for Speeding in Construction Zone

This provision specifies the duty to drive slowly when the road is covered with sand, supporting the finding of a violation of Art. 32 Abs. 1 SVG.

SK 2017 299 · be (Art. 4 VRV)

Cantonal Jurisdiction Over Speed Measurement Evidence

This provision of the Road Traffic Regulations is cited as part of the legal basis for the conviction and sentencing in order point 1.

SK 2016 200 · be (Art. 4 Abs. 1 VRV)

Cantonal Court of Bern: Reckless Driving Homicide vs. Accessory Liability

Cited in the dispositive section concerning A.'s sentence, likely related to speed limits or traffic regulation specifics.