642.21
VSTGLIALIP
CH
Art. 43 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)
LIP; Capo terzo: Autorità e procedura; B. Procedura; I. Riscossione dell’imposta; 5. Reclamo
Art. 43 LIP
Decisioni giudiziarie che applicano questa disposizione (2)
BGE 96 I 162 (Art. 43 VStG)
Withholding Tax Objection Deadline: Restoration Only for Unpreventable Fault, Agent's Supervision Duty Breaches No-Fault Standard
Basis for dismissing the appeal as the administrative appeal against the withholding tax decision was not granted.
A/4051/2020 · ge (art. 43 LIP)
Parents' Standing to Appeal School Supervisory Decision
This article was cited in the reasoning section as the legal basis for the department's oversight role, although not directly used in the dispositive orders for the final decision.