101 BVCstCost

CH

Art. 137 Costituzione federale della Confederazione Svizzera (Cost.) - Partiti

Cost.; Titolo quarto: Popolo e Cantoni; Capitolo 1: Disposizioni generali

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Art. 137 Cost. · Partiti

I partiti partecipano alla formazione dell’opinione e della volontà popolari.

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Decisioni giudiziarie che applicano questa disposizione (4)

SB.2015.00152 · zh (Art. 137 Abs. III BV)

Zurich Tax Liability Dispute: Permanent Establishment Not Proven

Cited as the constitutional basis for tax jurisdiction.

VPB 08-1653-6823 (Art. 137 Cst.)

Tax Deductibility of Political Party Contributions

This article recognizes the importance of political parties in forming public opinion and will, providing a constitutional basis for indirectly encouraging their financing through tax relief.

VPB 1996-12-24 (Art. 137 al. 1 Cst.)

Federal Law Amending Old-Age and Survivors Insurance Act

The law is subject to optional referendum.

SB.2015.00152 · zh (Art. 137 Abs. III BV)

Zurich Tax Jurisdiction Appeal Based on Permanent Establishment Claim

This provision, along with others, underpins the substantive decision regarding tax jurisdiction, which resulted in the acceptance of the appeal.