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WPEGLTEO
CH
CH
Art. 2 Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Assoggettati
LTEO; Capitolo primo: Assoggettamento alla tassa
Art. 2 LTEO · Assoggettati
Sono sottoposti alla tassa gli uomini assoggettati agli obblighi militari, domiciliati in Svizzera o all’estero, i quali nel corso di un anno di assoggettamento, corrispondente ad un anno civile: a. per più di sei mesi non sono incorporati in una formazione dell’esercito né sono soggetti all’obbligo di prestare servizio civile; b. ... c. non prestano il servizio militare o il servizio civile cui sono tenuti come obbligati al servizio.
È inoltre sottoposto alla tassa chiunque presta servizio militare o servizio civile e al momento del proscioglimento non ha prestato il totale obbligatorio dei giorni di servizio.
Non è sottoposto alla tassa chiunque, nell’anno di assoggettamento, ha effettivamente assolto il suo servizio militare , benché non sia stato incorporato durante l’intero anno come obbligato al servizio.
Decisioni giudiziarie che applicano questa disposizione (26)
VB.2024.00624 · zh (Art./§ 2 Abs. I WPEG)
Substitute Military Service Fee Liability Upheld for Naturalized Citizen
Cited as a relevant legal norm concerning substitute military service.
FI.2023.0148 · vd (art. 2 al. 1 let. a LTEO)
Citizen Tax Liability and Retroactivity Appeal
Used in section 2b to define the conditions of subjection to the TEO, and cited in the appellant's rejected conclusions (E.5).
VB.2024.00349 · zh (Art./§ 2 Abs. I lit. a WPEG)
Naturalization Age and Military Service Replacement Levy Liability
This provision of the Substitute Service Act is cited as a legal basis regarding the obligation for substitute service.
VB.2024.00349 · zh (Art./§ 2 Abs. I lit. c WPEG)
Naturalization Age and Military Service Replacement Levy Liability
This provision of the Substitute Service Act is cited as a legal basis regarding the obligation for substitute service.
A/3270/2023 · ge (art. 2 al. 1 let. a LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited in establishing the criteria for liability for the tax based on being liable for military service.
A/3270/2023 · ge (art. 2 al. 1 let. c LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited in establishing the criteria for liability for the tax based on not performing military or civil service.
A/3270/2023 · ge (art. 2 al. 1bis LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited regarding liability for those who partially fulfill their service obligations.
B.2022.214 · sg (Art. 2 Abs. 1 lit. a WPEG)
Liability for Military Substitute Tax Under Changed Law
This article was cited in the reasoning leading to the substantive finding that the conditions for replacement liability for 2019 were met.
A/3162/2021 · ge (art. 2 al. 1 let. a LTEO)
Swiss National vs. Military Exemption Tax for UN Official
Defines who is subject to the tax, applying irrespective of domicile for Swiss conscripts abroad.
SGWPE.2020.1 · so (Art. 2 Abs. 1 WPEG)
Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)
Cited in the reasoning to detail the conditions under which Swiss citizens are liable for the substitute tax.
A/3991/2020 · ge (Art. 2 al. 1 let. a LTEO)
Tax Liability for Naturalized Citizen After Military Exemption Age
Cited in the reasoning to define who is subject to the tax based on failure to serve more than six months.
A/4644/2019 · ge (Art. 2 al. 1 let. c LTEO)
Honorary Consul's Obligation to Pay Military Exemption Tax
Cited to define who is subject to the tax (those domiciled in Switzerland who do not perform military or civil service).
I.2.2019.115 · sg (Art. 2 Abs. 1 lit. a WPEG)
Administrative Appeals Commission on Retroactive Military Service Obligation Extension
Cited in the reasoning (Erwägung 3b) defining liability, but not in the final orders; excluded.
I.2.2019.115 · sg (Art. 2 WPEG)
Administrative Appeals Commission on Retroactive Military Service Obligation Extension
Cited in the background information but not in the final orders; excluded.
I.2.2019.115 · sg (Art. 2 WPEG)
Substitute Tax Retroactivity and Fulfilled Military Obligation
Cited in the introductory part, this provision defines who is liable for the substitute service.