642.21 VSTGLIALIP

CH

Art. 42a Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)

LIP; Capo terzo: Autorità e procedura; B. Procedura; I. Riscossione dell’imposta; 5. Reclamo

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Art. 42a LIP

← Art. 42 LIP Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP) Art. 43 LIP →

Decisioni giudiziarie che applicano questa disposizione (2)

JAAC 66.15 (Art. 42a VStG)

Bankruptcy Administration's Recognition of Tax Claim Resolves Appeal

Cited as the legal basis for the competence of the Swiss Federal Tax Appeals Commission (SRK) to hear appeals against decisions on withholding tax.

JAAC 63.31 (Art. 42a VStG)

Swiss Company Denied Treaty Benefits for Failure to Distribute Profits

This provision determined the jurisdiction of the Federal Tax Appeals Commission to hear the appeal.