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WPEGLTEO
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CH
Art. 37 Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Proroga e condono
LTEO; Capitolo sesto: Esazione della tassa
Art. 37 LTEO · Proroga e condono
Se il pagamento entro il termine prescritto della tassa militare e delle spese dovesse essere particolarmente gravoso per l’assoggettato, può essere concessa una proroga del termine oppure la possibilità di pagare a rate. In tali casi si può rinunciare alla riscossione degli interessi.
A istanza scritta dell’interessato, la tassa militare e le spese possono essere condonate, del tutto o in parte, qualora il pagamento avesse conseguenze eccessivamente gravose per l’interessato, in particolare se questi si trova nel bisogno o se possa occorrere che pagando vi abbia a cadere.
Decisioni giudiziarie che applicano questa disposizione (16)
A/1526/2025 · ge (art. 37 LTEO)
Tax Revision Dismissed; Hardship Remission Transferred; Fee Reduced.
Cited in point 4.1, establishing the legal basis for remission of taxes and fees upon request.
VB.2023.00751 · zh (Art./§ 37 Abs. II WPEG)
Appeal Regarding Defense Tax Waiver for Social Assistance Recipient
This provision of the Military Service and Civil Protection Exemption Act (or related regulation) is cited regarding the conditions for relief.
66/2022/17 · sh (Art. 37 Abs. 2 WPEG)
Defense Tax Refund on Grounds of Hardship and Remand for Employment Assessment
The provision grounding the right to remission of the tax based on hardship or emergency situation, which was the subject of the underlying dispute.
OG ERV 22 29 ARGVP 2 · ar (Art. 37 Abs. 2 WPEG)
Substitute Military Service Levy Waiver Due to Economic Necessity
This article is the legal basis for granting a full waiver of the substitute military service tax due to hardship or emergency situations.
OG ERV 22 29 · ar (Art. 37 Abs. 2 WPEG)
Appellant v. State (Military Service Substitute Tax Exemption)
The appeal was granted and the tax liability was completely waived because the appellant was found to be in a state of hardship (Notlage).
66/2021/2 · sh (Art. 37 Abs. 2 WPEG)
Substitute Military Service Fee Hardship Waiver Criteria
Cited as the primary legal basis for the court's discussion on granting a remission due to hardship/distress (Notlage).
OG O2V 19 37 · ar (Art. 37 Abs. 2 WPEG)
Taxpayer Appeal Against Denial of Substitute Service Tax Waiver Due to Financial Hardship
This article forms the substantive basis for granting the appeal and ordering the waiver of the substitute military service tax.
604 2019 86 · fr (art. 37 al. 2 LTEO)
Taxpayer Appeal Regarding Military Service Exemption Tax Remission Dismissed Due to Insufficient Financial Disclosure
This provision establishes the legal basis for the remission of the exemption tax, which was the subject of the appeal, although the appeal was ultimately rejected under this provision.
FI.2016.0128 · vd (art. 37 LTEO)
Appellant Denied Military Exemption Tax Remission Despite Social Welfare Income
The substantive basis for the court's decision regarding the rejection of the tax exemption request, as the ruling confirms the prior decision which was based on these legal principles.
FI.2016.0115 · vd (art. 37 LTEO)
Tax Exemption Appeal for Institutional Resident with Limited Social Assistance
The court rejected the appeal, confirming the lower authority's decision, which implicitly applied the conditions for remittance or payment schedule found in this article concerning the exemption tax.
FI.2016.0084 · vd (art. 37 LTEO)
Taxpayer Appeal of Military Exemption Tax Remission Denial
The court confirmed the challenged decision, which was made regarding the remittance of the tax based on the application of this article concerning tax remittance.
FI.2014.0137 · vd (art. 37 LTEO)
Minimum Exemption Tax on Unfit, Low-Income Individual Upheld
This article concerns the possibility of extending payment deadlines or allowing installment payments, which the court mentioned in its reasoning regarding the financial situation, but it is not cited in the final orders.
FI.2012.0020 · vd (art. 37 LTEO)
Tax for Failure to Attend Military Recruitment
The court confirmed the decision regarding the refusal of remission based on the conditions for payment extension or installment payments.
I.2.2012.5 · sg (Art. 37 Abs. 2 WPEG)
Administrative Review Commission Decision on Mandatory Service Replacement Levy Exemption for Unemployed and Needy Individuals
This article establishes the grounds for the full remission of the supplementary military service contribution, which the court grants in order to uphold the appeal.
I.2.2012.5 · sg (Art. 37 Abs. 2 WPEG)
Administrative Appeals Commission Waives Military Service Levy for Unemployed Individual Receiving Social Assistance
This article served as the main legal ground for granting the full waiver of the military service substitute tax for 2010 due to financial hardship.