Art. 40 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB)

VVGE.1978.80.Nr.42 · ow (Art. 40 Abs. 1 StG)

Municipality's Property Taxed at Market Value Due to Investment Purchase Price

Mentioned in the context of taxing agricultural land, but the primary application in the decision is related to the distinction between agricultural use and speculative acquisition.

VVGE.1978.80.Nr.42 · ow (Art. 40 Abs. 1 und 2 StG)

Municipality's Property Taxed at Market Value Due to Investment Purchase Price

Used to determine that the property was not to be taxed at the income value but at the market value because the purchase price significantly exceeded the income value, indicating it served as a capital investment.

VVGE.1993.94.Nr.44 · ow (Art. 40 VV zum StG)

Public Corporation Denied Tax Exemption for Forest Management

This provision is used to specify the criteria for public benefit purposes under Art. 90 Abs. 1 Bst. d and e StG.

AGVE.2009.68 · ag (§ 40 lit. i StG)

Deductibility of Non-Prescription Medications

Cited as the legal basis for deducting the costs of medications and remedies as illness expenses.

AGVE.2006.27 · ag (§ 40 lit. i StG)

Private School Fees Deductible as Disability-Related Costs

This provision on deducting costs for illness, accident, and disability was applied to determine the deductibility of private school fees for a disabled child.

AGVE.2006.27 · ag (§ 40 lit. i StG)

Disability Tuition Deduction Case

Cited as the legal basis for deducting illness, accident, and disability costs from income.

AGVE.2004.32 · ag (§ 40 lit. k StG)

Tax Deductions for Self-Employed Insurance, Charitable Donations, and Property Valuation.

This provision addresses the deductibility of contributions to charitable organizations.

AGVE.2004.31 · ag (§ 40 lit. k StG)

Deductibility of Self-Employed Accident Insurance Premiums

Cited as the legal basis for the deductibility of contributions for charitable purposes.

7W 24 43 7W 24 44 · lu (§ 40 Abs. 1 lit. h StG)

Taxpayer Loss Deduction Denied for Hobby Sailing Activity

Cited in the dispositive context to justify the necessary adjustment of the deductible health and accident costs.

3.RV.2023.122 · ag (§ 40 lit. c StG)

Taxpayer Alimony Deduction Partially Allowed, Self-Employment Income Assessment Upheld

Defines deductible maintenance payments from income.

3.RV.2024.51 · ag (§ 40 Abs. 1 lit. n StG)

Taxpayer Appeal on Childcare Costs Partially Granted

Determines the maximum amount for third-party childcare costs for the tax year 2022.

I.1.2025.22 · sg (Art. 40 Abs. 1 StG)

Taxpayer v. Tax Authority: Deductibility of Provisions for Business Expenses

This provision establishes the general principle that business expenses are deductible, against which the specific limitations of Art. 41 were applied.

3.RV.2024.22 · ag (§ 40 Abs. 1 lit. i StG)

Taxpayer Denied Deductions for Assisted Living and Care Costs

Basis for deducting medical expenses.

3.RV.2024.22 · ag (§ 40 Abs. 1 lit. ibis StG)

Taxpayer Denied Deductions for Assisted Living and Care Costs

Basis for deducting disability-related costs.

3.RV.2024.23 · ag (§ 40 Abs. 1 lit. c StG)

Child Support Deductibility and Parent Tariff Application in Alternating Custody Case

Cited in relation to the deduction of maintenance payments for children.