101 BVCstCost

CH

Art. 134 Costituzione federale della Confederazione Svizzera (Cost.) - Esclusione dell’imposizione cantonale e comunale

Cost.; Titolo terzo: Confederazione, Cantoni e Comuni; Capitolo 3: Ordinamento finanziario

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Art. 134 Cost. · Esclusione dell’imposizione cantonale e comunale

Ciò che la legislazione federale sottomette all’imposta sul valore aggiunto, alle imposte speciali di consumo, alla tassa di bollo e all’imposta preventiva, o che dichiara esente da queste imposte, non può essere gravato da imposte dello stesso genere da parte dei Cantoni e dei Comuni.

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Decisioni giudiziarie che applicano questa disposizione (7)

WBE.2023.48 · ag (Art. 134 BV)

Online Spirits Seller's Alcohol Levy Reassessment and Double Taxation Dispute

This provision prohibits cantons and municipalities from levying taxes that are identical to those already levied by the federal government.

2C_467/2008 (Art. 134 Cst.)

Cantonal special tax on retail alcohol sales upheld as cost-attribution tax justified by public-health interest

Cited indirectly in the dispositive through the rejection of the appeal, as the court found no violation of federal exclusive competence over indirect taxes.

FI.2007.0131 · vd (art. 134 Cst.)

Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality

Cited in the reasoning regarding the reservation of the Confederation's fiscal powers.

PE.2007.0555 · vd (art. 134 Cst./VD)

Illegality of Stay and Departure Deadline Appeal Inadmissibility

Cited in connection with the right of a judge assessor to produce a dissenting opinion, which is attached to the judgment.

TVR.2006.Nr.1 · tg (Art. 134 BV)

Cantonal Spirits Levy Upheld Against VAT Challenge

The court confirmed that the cantonal levy does not constitute a tax similar to VAT, thus not violating the prohibition of equal taxation under this article.

FI.1998.0056 · vd (Art. 134 Cst (1999))

Hotel and Restaurant Operators v. Canton on Patent Tax Calculation

Cited in the reasoning as the current equivalent of Art. 41ter al. 2 Cst (1874) regarding the prohibition of cantons levying VAT-like taxes.

SB.2017.00057 · zh (Art. 134 BV)

Inter-Cantonal Capital Gains Tax Allocation: Zurich's Role

Fundamental legal basis for taxation.