641.10
STGLTLTB
CH
CH
Art. 3 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB)
LTB; Introduzione; III. Rapporto con il diritto cantonale
Art. 3 LTB
I documenti che la presente legge assoggetta a una tassa di bollo o dichiara esenti non possono essere gravati dai Cantoni con contribuzioni o tasse di registro dello stesso genere. Il Tribunale federale giudica come istanza unica le contestazioni derivanti dalla presente disposizione (art. 116 LF del 16 dic. 1943 sull’organizzazione giudiziaria, OG).
I documenti esenti comprendono anche i documenti in uso per il trasporto di bagagli, animali e merci da parte delle Ferrovie federali svizzere e delle imprese di trasporto titolari di una concessione rilasciata dalla Confederazione.
Decisioni giudiziarie che applicano questa disposizione (122)
VVGE.1997.98.Nr.11 · ow (Art. 3 Abs. 2 StG)
Taxation of Non-Working Cohabiting Partner's Household Services
Cited to justify looking at economic realities over legal structures when they are not equivalent and disadvantage the taxpayer, arguing against the taxation of the partner maintaining the household.
VVGE.2003.04.Nr.35 · ow (Art. 3 Abs. 2 StG)
Property Reassessment Upheld Due to Rezoning and Improved Status
This provision mandates that economic circumstances are decisive for the application of the law when legal arrangements clearly do not correspond to economic realities, but it was found not to be applicable in this specific assessment.
SB.2003.00074 · zh (§ 3 Abs. I StG)
Taxpayer Appeal Regarding Foreign Employment Income and 183-Day Provision Application
This section of the Cantonal Tax Act appears to be cited in relation to the substantive issue of taxation.
SB.2003.00074 · zh (§ 3 Abs. III StG)
Taxpayer Appeal Regarding Foreign Employment Income and 183-Day Provision Application
This section of the Cantonal Tax Act appears to be cited in relation to the substantive issue of taxation.
SB.2003.00074 · zh (§ 3 Abs. I StG)
Tax Liability and Double Taxation Agreement Interpretation (UK/Switzerland)
This provision appears to be a fundamental law cited in connection with the substantive issue of taxation.
SB.2003.00074 · zh (§ 3 Abs. III StG)
Tax Liability and Double Taxation Agreement Interpretation (UK/Switzerland)
This provision appears to be a fundamental law cited in connection with the substantive issue of taxation.
ST.2025.57 · zh (§ 3 Abs. 1 StG)
Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation
This provision establishes the residents' personal tax liability in the Canton of Zurich, which is the starting point for the tax assessment.
SB.2025.00023 · zh (§ 3 Abs. I StG)
Tax Domicile Dispute (Zurich/2016)
This article defines the scope of unlimited tax liability based on residence, which is the subject of the final ruling.
ST.2024.65 · zh (§ 3 Abs. 1 StG)
Tax Domicile Dispute: Separate Assessment Voided
This provision establishes personal tax liability based on domicile or residence in the canton, which the court affirmed for the taxpayer in Zurich.
SB.2024.00066 · zh (§ 3 Abs. I StG)
Tax Authority Failed to Prove Re-establishment of Domicile for Tax Liability
This provision is listed under 'Rechtsnormen' and relates to the substantive law concerning tax domicile under Cantonal Law, which was the basis for the judgment.
SB.2024.00066 · zh (§ 3 Abs. II StG)
Tax Authority Failed to Prove Re-establishment of Domicile for Tax Liability
This provision is listed under 'Rechtsnormen' and relates to the substantive law concerning tax domicile under Cantonal Law, which was the basis for the judgment.
ST.2023.198 · zh (Art. 3 Abs. 1 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision establishes tax liability based on the location of the tax domicile, which is the core issue leading to the rejection of the appeal.
ST.2023.198 · zh (Art. 3 Abs. 2 StG)
Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation
This provision defines tax domicile based on the intent to reside permanently, which is the primary legal criterion assessed against the facts.
SR.2024.00007 · zh (§ 3 Abs. I StG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
This article is the cantonal equivalent of federal tax law regarding the taxation of married persons, relevant to the spousal taxation issue.
SR.2024.00007 · zh (§ 3 Abs. II StG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
This article is the cantonal equivalent of federal tax law regarding the taxation of married persons, relevant to the spousal taxation issue.