661 WPEGLTEO

CH

Art. 3 Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Inizio e durata dell’assoggettamento

LTEO; Capitolo primo: Assoggettamento alla tassa

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Art. 3 LTEO · Inizio e durata dell’assoggettamento

L’assoggettamento alla tassa comincia al più presto all’inizio dell’anno in cui l’assoggettato agli obblighi militari ha compiuto 19 anni. L’assoggettamento termina al più tardi alla fine dell’anno in cui compie 37 anni.

Per gli assoggettati alla tassa conformemente all’articolo 2 capoverso 1 lettera a che non prestano servizio di protezione civile, l’assoggettamento alla tassa inizia nell’anno successivo a quello del reclutamento. Esso dura 11 anni.

Per gli assoggettati alla tassa conformemente all’articolo 2 capoverso 1 lettera a che prestano servizio di protezione civile, l’assoggettamento alla tassa inizia nell’anno successivo a quello in cui hanno iniziato la formazione di base nell’ambito del servizio di protezione civile. Esso dura 11 anni.

Per gli obbligati al servizio che sono assoggettati alla tassa conformemente all’articolo 2 capoverso 1 lettera c e non prestano servizio militare, l’assoggettamento alla tassa inizia nell’anno successivo a quello in cui hanno completato la scuola reclute, ma al più tardi nell’anno in cui hanno compiuto 25 anni. Esso dura fino al termine dell’obbligo di prestare servizio militare.

Per gli obbligati al servizio che sono assoggettati alla tassa conformemente all’articolo 2 capoverso 1 lettera c e non prestano servizio civile, l’assoggettamento alla tassa inizia nell’anno successivo a quello in cui la decisione d’ammissione al servizio civile è passata in giudicato, ma al più tardi nell’anno in cui hanno compiuto 25 anni. Esso dura fino al termine dell’obbligo di prestare servizio civile.

← Art. 2 LTEO Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Principio Art. 4 LTEO →

Decisioni giudiziarie che applicano questa disposizione (18)

VB.2024.00624 · zh (Art./§ 3 Abs. II WPEG)

Substitute Military Service Fee Liability Upheld for Naturalized Citizen

Cited as a relevant legal norm concerning substitute military service.

VB.2024.00624 · zh (Art./§ 3 Abs. IV 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. 3 al. 1 et al. 2 LTEO)

Citizen Tax Liability and Retroactivity Appeal

Used in section 2b and 3b to confirm the appellant's subjection to the TEO for the years 2019, 2020, and 2021, and cited in the appellant's rejected conclusions (E.5).

VB.2024.00349 · zh (Art./§ 3 Abs. I WPEG)

Naturalization Age and Military Service Replacement Levy Liability

This provision of the Substitute Service Act is cited as a legal basis relevant to the circumstances of substitute service obligation.

VB.2024.00349 · zh (Art./§ 3 Abs. II WPEG)

Naturalization Age and Military Service Replacement Levy Liability

This provision of the Substitute Service Act is cited as a legal basis relevant to the circumstances of substitute service obligation.

A/3697/2023 · ge (art. 3 LTEO)

Naturalization Applicant v. Military Service Exemption Tax

Cited in the reasoning to establish the basis for the tax liability for 2019 under the new law, which confirms the rejection of the appeal.

A/3270/2023 · ge (art. 3 LTEO)

Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change

This article forms the basis for confirming the liability for the exemption tax for the years in question, as the appeal was rejected on its merits.

B.2022.214 · sg (Art. 3 Abs. 1 WPEG)

Liability for Military Substitute Tax Under Changed Law

This article was cited in the reasoning leading to the substantive finding that the age limit for replacement liability in 2019 had not been reached.

B.2022.214 · sg (Art. 3 Abs. 2 WPEG)

Liability for Military Substitute Tax Under Changed Law

This article was cited in the reasoning leading to the substantive finding that the maximum duration of replacement liability had not been reached in 2019.

VB.2022.00767 · zh (Art./§ 3 WPEG)

Military Service Replacement Tax and Retroactivity of 2019 Regulations

Cited as a basis for the Wehrpflichtersatz obligation. This provision is relevant to the core issue of the plaintiff's duty to pay the substitute military service levy.

SGWPE.2020.1 · so (Art. 3 Abs. 1 WPEG)

Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)

Cited in the reasoning to establish the duration of the substitute tax liability under current law, which was the core issue of the dispute regarding retroactivity.

A/3991/2020 · ge (Art. 3 al. 1 LTEO)

Tax Liability for Naturalized Citizen After Military Exemption Age

Cited in the reasoning to establish the age range (19 to 37 years) for tax liability under the amended law.

I.2.2019.115 · sg (Art. 3 Abs. 1 WPEG)

Administrative Appeals Commission on Retroactive Military Service Obligation Extension

Cited in the reasoning (Erwägung 3b) regarding the duration of liability, but not in the final orders; excluded.

I.2.2019.115 · sg (Art. 3 Abs. 2 WPEG)

Administrative Appeals Commission on Retroactive Military Service Obligation Extension

Cited in the reasoning (Erwägung 3b) regarding the duration of liability for those who don't do civil service, but not in the final orders; excluded.

I.2.2019.115 · sg (Art. 3 WPEG)

Administrative Appeals Commission on Retroactive Military Service Obligation Extension

Cited in the background information but not in the final orders; excluded.