661
WPEGLTEO
CH
CH
Art. 25 Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Anno di tassazione
LTEO; Capitolo quinto: Tassazione e rimedi giuridici
Art. 25 LTEO · Anno di tassazione
La tassa è stabilita ogni anno: a. per gli assoggettati domiciliati in Svizzera; b. per le persone soggette all’obbligo militare domiciliate all’estero ma che sono tenute a notificarsi in Svizzera conformemente alle prescrizioni militari o a quelle che reggono il servizio civile e che devono adempiervi i loro obblighi di servizio.
L’anno di tassazione è, di regola, l’anno civile successivo all’anno di assoggettamento.
La tassa delle persone soggette all’obbligo militare che intendono partire all’estero è stabilita e riscossa prima dell’inizio del congedo all’estero.
La tassa delle persone soggette all’obbligo militare domiciliate all’estero è stabilita al loro rientro in Svizzera. È applicabile l’articolo 38.
Decisioni giudiziarie che applicano questa disposizione (13)
A/3270/2023 · ge (art. 25 al. 2 LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited regarding the calculation basis for the tax (related to net income of the following year).
A/3162/2021 · ge (art. 25 al. 1 LTEO)
Swiss National vs. Military Exemption Tax for UN Official
Regulates how the tax is set for those domiciled abroad who must report for military service in Switzerland.
A/3162/2021 · ge (art. 25 al. 3 LTEO)
Swiss National vs. Military Exemption Tax for UN Official
Regulates how the tax is set and collected before departure for those who wish to go abroad.
SGWPE.2020.1 · so (Art. 25 Abs. 2 WPEG)
Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)
Cited in the reasoning regarding the timing of the assessment relative to the replacement year.
2016.OG.V.15.31 · ur (Art. 25 Abs. 3 WPEG)
Passport Ban Denied Over Unsubstantiated Substitute Service Fees
Cited in the reasoning to explain the grounds for replacement fees subject to an order under Art. 49 Abs. 1 lit. b WPEV.
C/13469/2015 · ge (art. 25 al. 1 let. a LTEO)
State v. Taxpayer (Military Service Exemption Tax Payment Order Opposition)
Cited in the reasoning section which justifies the main ground for the verdict (definitive lifting of opposition based on the tax assessment decision).
C/13469/2015 · ge (art. 25 al. 2 LTEO)
State v. Taxpayer (Military Service Exemption Tax Payment Order Opposition)
Cited in the reasoning section which justifies the main ground for the verdict (definitive lifting of opposition based on the tax assessment decision).
A 2014 26 · gr (Art. 25 Abs. 2 WPEG)
Taxpayer v. Substitute Military Service Fee Assessment Prescription Period
The court determined the relevant assessment year for the substitute military service tax based on this provision, concluding the tax was not time-barred.
FI.2005.0226 · vd (Art. 25 al. 1 litt. a LTEO)
Taxpayer v. Tax Administration Regarding Military Service Exemption for Visual Impairment
This provision establishes the basis for setting the exemption tax annually, which is the subject matter of the dispute.
FI.2005.0226 · vd (Art. 25 al. 2 LTEO)
Taxpayer v. Tax Administration Regarding Military Service Exemption for Visual Impairment
This provision defines the tax year, which was relevant for applying the exemption criteria.
FI.2000.0068 · vd (Art. 25 al. 2 LTEM ou LTEO)
Tax Exemption Denial for Humanitarian Work
Cited to define the taxation year when considering prescription.
FI.2004.0130 · vd (art. 25 al. 1 lit. a LTEO)
Military Service Tax Exemption Timeliness Dispute on Unresolved Medical Fitness Claim
Cited in the reasoning to explain that the exemption tax is fixed annually.
FI.2004.0048 · vd (art. 11 et 25 LTEO)
Taxpayer Fails to Prove Payment of Undisputed Military Exemption Tax
Cited as the legal basis for the tax assessment which the appellant did not contest.