642.21
VSTGLIALIP
CH
CH
Art. 41 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)
LIP; Capo terzo: Autorità e procedura; B. Procedura; I. Riscossione dell’imposta; 4. Decisioni dell’Amministrazione federale delle contribuzioni
Art. 41 LIP
L’AFC prende tutte le decisioni necessarie per la riscossione dell’imposta preventiva, in particolare quando: a. il credito fiscale, la responsabilità solidale o l’obbligo di trasferire l’imposta sono contestati: b. in un caso di specie, essa è richiesta di stabilire d’ufficio, a titolo provvisionale, l’obbligazione fiscale, le basi di calcolo dell’imposta, la responsabilità solidale o l’obbligo di trasferire l’imposta c. il contribuente o la persona responsabile in solido non paga l’imposta dovuta secondo il rendiconto.
Decisioni giudiziarie che applicano questa disposizione (9)
A/373/2021 · ge (art. 41 LIA)
Federal Administration of Contributions v. Cantonal Debt Enforcement Office (Authority to Set Aside Objection in Collection Proceedings)
Cited in the reasoning section to establish the AFC's competence to issue enforceable decisions regarding withholding tax, which justified the annulment of the lower court's decision.
A-5508/2015 (art. 41 LIP)
Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans
Grants the AFC the authority to make necessary decisions for the collection of withholding tax, particularly when tax liability and joint liability are contested.
A-579/2009 (Art. 41 de la loi fédérale du 13 octobre 1965 sur l’impôt anticipé (LIA))
Tax Assessment Upheld: Artificial Income Shifting Found Taxable
Cited to explain why the initial tax assessment was not directly appealable.
A-831/2007 (Art. 41 let. c LIA)
Liquidator's Liability for Company's Unpaid Taxes
Cited as the legal basis for the tax authority's competence to issue decisions regarding the collection of advance tax, including lifting objections.
A-687/2008 (Art. 41 Bst. a VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the legal basis for the ESTV to determine the tax amount at its discretion.
A-687/2008 (Art. 41 Bst. a VStG)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Implicitly cited as the legal basis for the ESTV to determine the tax amount at its discretion.
A-1569/2006 (Art. 41 VStG)
Tax Authority Dismissal of Appeal Overrides Installment Agreement
Cited in the context of the ESTV issuing a formal decision after deviating from an agreed path.
BZ.2002.91 · sg (Art. 41 lit. a VStG)
Tax Recourse Claim Jurisdiction Dispute
This provision establishes that disputes concerning the recourse claim must be decided by the Federal Tax Administration, indicating the public law nature of the claim being disputed.
BZ.2002.91 · sg (Art. 41 lit. a VStG)
Remitting Party's Right of Recourse Against Tax Recipient: Jurisdiction of Civil Courts
This provision is cited in the summary which reflects the final decision, establishing the jurisdiction of the Federal Tax Administration over disputes regarding the recourse claim.