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WPEGLTEO
CH
CH
Art. 35 Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Garanzie
LTEO; Capitolo sesto: Esazione della tassa
Art. 35 LTEO · Garanzie
Per gli obbligati al servizio, la concessione e la proroga di un congedo per l’estero dal servizio militare o civile possono essere vincolate al pagamento della tassa dovuta o alla costituzione di garanzie.
Il Consiglio federale emana le norme che devono disciplinare l’applicazione dei provvedimenti di garanzia. Esso vigila affinché gli interessi degli assoggettati non subiscano un pregiudizio sproporzionato.
Decisioni giudiziarie che applicano questa disposizione (6)
SGDIV.2017.2 · so (Art. 35 Abs. 1 WPEG)
Substitute Service Fee Non-Payment Leads to Document Block Order
Cited in the reasoning as the basis for linking the security of the substitute tax to the refusal to issue a passport when the liable person intends to travel abroad, which informs the decision on the measure.
SGDIV.2016.6 · so (Art. 35 Abs. 1 WPEG)
Jurisdiction for Document Freeze in Unpaid Military Service Fee Dispute
Used to discuss the linkage between securing the substitute tax payment and refusing the issuance of a Swiss passport.
2016.OG.V.15.31 · ur (Art. 35 Abs. 1 WPEG)
Passport Ban Denied Over Unsubstantiated Substitute Service Fees
Cited in the reasoning to explain the general power to condition passport issuance on payment of replacement fees.
TVR.2015.Nr.37 · tg (Art. 35 Abs. 1 WPEG)
Passport Restriction for Unpaid Military Service Substitute Tax Upheld, Limited to Issuance/Renewal
This article forms the basis for making the issuance or extension of a Swiss passport conditional on the payment of substitute tax obligations.
2015.OG.V.14 · ur (Art. 35 Abs. 1 WPEG)
Tax Evasion Enforcement Order Competency Gap
Cited as the federal basis supporting the possibility of conditioning passport issuance on the payment of replacement fees.
JAAC 67.117 (Art. 35 WPEG)
Prescription for Civil Defense Shelter Contributions
Mentioned as a potentially analogous provision for prescription periods in civil protection law, but not directly applied.