641.10
STGLTLTB
CH
CH
Art. 45 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB)
LTB; Capo sesto: Disposizioni penali; A. Infrazioni; I. Sottrazione d’imposta
Art. 45 LTB
Chiunque, intenzionalmente o per negligenza, al fine di procacciare un profitto a sé o a un terzo, sottrae le tasse di bollo alla Confederazione od ottiene in altro modo, per sé o per un terzo, un profitto fiscale illecito, è, in quanto non si applichi l’articolo 14 della legge federale del 22 marzo 1974 sul diritto penale amministrativo, punito a titolo di sottrazione d’imposta con la multa fino a 30 000 franchi o fino al triplo della tassa sottratta o del profitto illecito, se tale triplo supera 30 000 franchi.
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Decisioni giudiziarie che applicano questa disposizione (140)
VVGE.2003.04.Nr.35 · ow (Art. 45 Abs. 2 StG)
Property Reassessment Upheld Due to Rezoning and Improved Status
This provision governs the determination of the tax value for non-agricultural, built-up properties, which was applied in this case.
VVGE.2003.04.Nr.35 · ow (Art. 45 Abs. 4 StG)
Property Reassessment Upheld Due to Rezoning and Improved Status
This provision applies to the tax value of non-agricultural, undeveloped properties outside the building zone, but was deemed inapplicable to the property in question.
VVGE.2011.13.Nr.46 · ow (Art. 45 Abs. 1 und 2 StG)
Bank Debt Waiver Taxable Income Based on Official Property Valuation
Determines the tax value of real estate as an average of its real and income value, which is relevant for calculating the value of the waived claim.
3.RV.2023.86 · ag (§ 45 Abs. 1 lit. f StG)
Commercial Property Transfer Taxable as Liquidation Gain
Basis for the privileged taxation of the liquidation gain.
I.1.2024.165.166 · sg (Art. 45 Abs. 1 lit. e StG)
Tax Deduction Limit for Pension Contributions During Employment to Self-Employment Transition
This provision establishes the general right to deduct contributions for recognized forms of restricted self-provision (Säule 3a), which is the underlying subject of the dispute.
WBE.2023.190 · ag (§ 45 Abs. 1 lit. f StG)
Taxation of Recaptured Depreciation upon Cessation of Self-Employment
This provision is cited as the basis for the special tax regime for realized hidden reserves upon cessation of self-employment, which was the main point of contention in the case.
I.1.2024.74.75 · sg (Art. 45 Abs. 1 lit. d StG)
Taxpayers v. Administrative Appeals Commission (Foreign Pension Deduction Adequacy)
This provision is cited as the basis for denying the tax deduction because the contributions violated the principle of adequacy.
3.RV.2023.51 · ag (§ 45 Abs. 1 lit. f StG)
Tax Deferral for Liquidated Business Assets Allowed on Appeal
Basis for the privileged taxation of the liquidation gain.
3.RV.2022.161 · ag (§ 45 Abs. 1 lit. f StG)
Taxation of Agricultural Business Liquidation Gain
The court confirmed that the liquidation gain was subject to privileged taxation under this provision.
3.RV.2023.148 · ag (§ 45 Abs. 1 lit. d StG)
Disability Insurance Payout Taxable as Income
Cited as the legal basis for taxing lump-sum payments for permanent physical or health impairments separately from other income.
3.RV.2023.148 · ag (§ 45 Abs. 4 StG)
Disability Insurance Payout Taxable as Income
Cited for the provision of a tax-free allowance of CHF 200,000.00 for lump-sum payments for permanent physical or health impairments.
FO.2022.11.K2 · sg (Art. 45 Abs. 1 lit. c StG)
Disability Pension Equalization and Life-Shaping Marriage Support Determination
Mentioned in a footnote explaining the calculation of the appellant's taxable income, which indirectly impacts the final maintenance calculation, but not cited in the final dispositive orders.
3.RV.2023.109 · ag (§ 45 Abs. 2 Satz 2 StG)
Taxpayer's Capital Pension Payments Not Aggregable for Taxation
This provision is used to determine whether capital payments made in the same year should be taxed together.
I.1.2022.249.250 · sg (Art. 45 Abs. 1 lit. d StG)
Taxpayer Pension Contribution Deduction Following Divorce Buy-In Dispute
The appeal was granted, allowing the deduction of the pension contribution based on this provision for cantonal and communal taxes.
I.1.2022.249.250 · sg (Art. 45 Abs. 1 lit. d StG)
Pension Contribution Deduction Post-Divorce Priority
This provision is cited in the dispositive (Order 1) as the basis for allowing the tax deduction for the pension contribution after confirming the appeal's merit.