642.21 VSTGLIALIP

CH

Art. 15 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)

LIP; Capo primo: Riscossione dell’imposta preventiva; B. Obbligazione fiscale; III. Pagamento dell’imposta; 4. Responsabilità solidale

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Art. 15 LIP

Sono solidalmente responsabili con il contribuente: a. per l’imposta preventiva dovuta da una persona giuridica, da una società commerciale senza personalità giuridica o da un investimento collettivo di capitale che vengono sciolti: le persone incaricate della liquidazione, sino a concorrenza del ricavato della liquidazione; b. per l’imposta preventiva dovuta da una persona giuridica o da un investimento collettivo di capitale che trasferisce la sede all’estero: gli organi e, nel caso della società in accomandita per investimenti collettivi di capitale, la banca depositaria, sino a concorrenza del patrimonio netto della persona giuridica e dell’investimento collettivo di capitale.

Le persone designate al capoverso 1 rispondono soltanto dei crediti d’imposta, degli interessi e delle spese che sorgono, che sono fatti valere dall’autorità o scadono sotto la loro gestione; la loro responsabilità si estingue se provano di aver fatto tutto quanto era in loro potere per giungere all’accertamento e all’adempimento del credito fiscale.

La persona solidalmente responsabile ha i medesimi diritti e doveri procedurali del contribuente.

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Decisioni giudiziarie che applicano questa disposizione (40)

BGE 115 IB 274 (Art. 15 VStG)

De facto liquidation of a holding company triggers withholding tax on liquidation surplus distributed to shareholders; liquidator liability attaches to directors negotiating or signing undervalued asset sales, not to subordinate advisors.

Basis for the joint and several liability of the liquidators for the withholding taxes owed by the de facto liquidated company.

A-2479/2019 (Art. 15 al. 1 let. a LIA)

Administrator's Liability for De Facto Liquidation Loan

Provision establishing the joint and several liability of those responsible for the liquidation of a legal entity for the due withholding tax.

A-2479/2019 (Art. 15 al. 2 LIA)

Administrator's Liability for De Facto Liquidation Loan

Provision concerning the exoneration of liability for the liquidator, which the court found not to be met in this case.

A-5664/2018 (art. 15 al. 1 let. b LIA)

Director jointly and severally liable for company's default interest

Basis for holding the deceased (as a former organ of the company) jointly and severally liable for the tax claim related to the company's seat transfer abroad.

A-5691/2015 (Art. 15 cpv. 1 lett. a LIP)

De Facto Liquidation and Withholding Tax Liability of Company Administrator

This provision establishes the legal basis for the joint liability of liquidators for withholding tax claims.

A-5508/2015 (art. 15 LIP)

Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans

Relates to joint and several liability for tax debts, relevant for the reassessment of the liquidator's liability.

C/7010/2014 · ge (art. 15 LIA)

Appeal Against Definitive Judgment Upholding Opposition to Payment Order Against Company Liquidator for Tax Debt

This provision establishes the solidary liability of the liquidators for the withholding tax, which was the core issue determining the mainlevée définitive.

A-5786/2012 (Art. 15 VStG)

Former Director Liable for Dissolved Company's Withholding Taxes

Establishes the joint and several liability of persons entrusted with liquidation for the tax of a dissolved legal entity.

A-3624/2012 (Art. 15 cpv. 1 lett. a LIP)

Federal Tax Administration v. Individual (Joint Liability for Withholding Tax)

Cited in the reasoning concerning the appellant's liability as a de facto liquidator, although the court ultimately found that this liability was not definitively established against the appellant due to a violation of his right to be heard.

A-7760/2009 (Art. 15 cpv. 1 lett. a LIP)

Taxable Sale of Company Shell as Economic Liquidation and Re-establishment

Establishes the joint and several liability of persons in charge of liquidation for the anticipatory tax due by a legal entity being dissolved.

A-6170/2010 (Art. 15 al. 2 LIA)

Company Liquidation vs. Simplified Declaration for Withholding Tax

Used to determine the extent of the liquidator's liability for the company's tax debt.

A-6170/2010 (Art. 15 al. 3 LIA)

Company Liquidation vs. Simplified Declaration for Withholding Tax

Used to establish the liquidator's duty to provide information and complete tax forms.

A-6523/2007 (art. 15 al. 1 let. a LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Establishes the liability of persons in charge of liquidation for corporate tax up to the liquidation proceeds.

A-6523/2007 (art. 15 al. 1 let. a LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Establishes the liability of persons in charge of liquidation for unpaid corporate tax.

A-6523/2007 (art. 15 al. 2 LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Defines the scope of liability for persons in charge of liquidation, limiting it to tax claims arising during their tenure and the conditions for exoneration.