642.21
VSTGLIALIP
CH
CH
Art. 35 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)
LIP; Capo terzo: Autorità e procedura; A. Autorità; I. Organizzazione; 2. Autorità cantonali
Art. 35 LIP
L’organizzazione e la gestione delle autorità cantonali incaricate di applicare la presente legge sono disciplinate dal diritto cantonale, riservato il diritto federale.
Ogni Cantone istituisce una commissione di ricorso, indipendente dall’amministrazione.
I Cantoni designano, nelle loro disposizioni d’esecuzione, gli uffici ai quali spetta di rimborsare l’imposta preventiva (uffici cantonali dell’imposta preventiva).
Le disposizioni cantonali d’esecuzione della presente legge devono essere sottoposte per approvazione alla Confederazione .
Decisioni giudiziarie che applicano questa disposizione (11)
A 2023 4 · zg (Art. 35 Abs. 1 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited as part of the legal basis for imposing court costs on the losing party.
A 2023 4 · zg (Art. 35 Abs. 1 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited as the legal basis for allocating court costs.
A/2947/2022 · ge (art. 35 LIP)
Administrative Court Upholds Full-Time Specialized Education Placement for Child with Behavioral Difficulties
Cited in the dispositive to declare the appeal admissible based on substantive law concerning public instruction.
A 2022 9 · zg (Art. 35 Abs. 1 VStG)
Taxpayer Appeal of Untimely Objection to Withholding Tax Refund Denial
Cited in conjunction with other provisions as the basis for imposing court costs on the losing party.
A/2526/2021 · ge (art. 35 LIP)
Appeal Regarding Placement of Child with Severe Developmental Difficulties into Specialized Education
Cited to confirm the formal admissibility of the appeal regarding the law governing public instruction.
A/1991/2021 · ge (art. 35 LIP)
Parents Appeal Denial of State-Funded Special Educational Support for Child with Emotional and Conduct Disorder
Cited to declare the appeal admissible on formal grounds.
A/3119/2017 · ge (art. 35 de la loi sur l’instruction publique du 17 septembre 2015 (LIP - C 1 10))
Parents' Appeal of Transitional Educational Placement Inadmissible Due to Subsequent Private School Enrollment
Cited as one of the articles confirming the admissibility requirements for the appeal (though the appeal was ultimately declared inadmissible).
A/2572/2017 · ge (art. 35 LIP)
Education Department Appeal Regarding Specialized Education Extension for Minor with Cerebral Palsy
Cited in the dispositive as the basis for the admissibility of the appeal against the DIP decision.
A/581/2016 · ge (art. 35 de la loi sur l’instruction publique du 17 septembre 2015 - LIP - C 10)
Specialized Pedagogy Secretariat v. Reimbursement Dispute for Trainee Speech Therapy
Cited as part of the provision establishing the admissibility of the appeal.
FI.2005.0068 · vd (Art. 35 al. 2 LIA)
Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit
Cited (via Art. 3 AVLIA) as the basis for direct appeal to the Administrative Tribunal, bypassing the Cantonal Review Commission.
FI.2005.0073 · vd (art. 35 al. 2 LIA)
Taxpayers v. Tax Office: Lump-Sum Tax Credit for Foreign Withholding Taxes
Procedural provision cited in the reasoning regarding the direct appeal to the Administrative Tribunal.