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Art. 132 Costituzione federale della Confederazione Svizzera (Cost.) - Tassa di bollo e imposta preventiva
Cost.; Titolo terzo: Confederazione, Cantoni e Comuni; Capitolo 3: Ordinamento finanziario
Art. 132 Cost. · Tassa di bollo e imposta preventiva
La Confederazione può riscuotere una tassa di bollo sui titoli, sulle quietanze di premi d’assicurazione e su altri documenti delle operazioni commerciali; ne sono eccettuati i documenti delle operazioni fondiarie e ipotecarie.
La Confederazione può riscuotere un’imposta preventiva sul reddito dei capitali mobili, sulle vincite alle lotterie e sulle prestazioni assicurative. Il 10 per cento del gettito dell’imposta spetta ai Cantoni.
Decisioni giudiziarie che applicano questa disposizione (8)
A-2267/2022 (Art. 132 Abs. 2 der Bundesverfassung der Schweizerischen Eidgenossenschaft (BV))
Company denied withholding tax refund due to tax evasion.
Establishes the federal withholding tax on income from movable capital.
A-2485/2024 (Art. 132 Abs. 2 BV)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Constitutional basis for withholding tax on income from movable capital.
A-2908/2023 (Art. 132 Abs. 2 BV)
Company v. Tax Authority: Withholding Tax Obligation Despite Information-Only Declaration
Basis for the federal government's competence to levy withholding tax, not directly used in dispositive but mentioned in reasoning for tax jurisdiction.
A-4976/2022 (Art. 132 Abs. 2 der Bundesverfassung der Schweizerischen Eidgenossenschaft vom 18. April 1999 (BV, SR 101))
Tax Authority Fails to Prove Hidden Profit Distributions Due to Insufficient Transfer Pricing Analysis
Cited as the constitutional basis for the federal withholding tax.
A-2153/2019 (Art. 132 cpv. 1 Cost.)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Constitutional basis for the Confederation's right to levy withholding tax.
A-1623/2018 (Art. 132 Abs. 2 der Bundesverfassung der Schweizerischen Eidgenossenschaft vom 18. April 1999 (BV, SR 101))
Company Appeal on Withholding Tax for Benefit-in-Kind Partially Upheld
Constitutional basis for the Swiss Federation levying withholding tax on income from movable capital.
DB.2016.126 · zh (Art. 132 Abs. 2 BV)
Taxpayer Appeal: Imputed Rental Income, Rental Income Deduction, and Withholding Tax Refund on Investment Income
Cited in the reasoning to establish the basis for the withholding tax.
A-687/2008 (Art. 132 Abs. 2 BV)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the constitutional basis for the federal withholding tax.