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Art. 13 Legge sulle imposte dirette (LImpDir), del 21 marzo 2000 - Usufrutto

6 Finanze - 63 Contributi pubblici - 631 Imposte dirette dello Stato e dei comuni - TITOLO PRIMO - CAPITOLO 3 Norme particolari concernenti le imposte sul reddito e sul patrimonio
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Art. 13 Legge sulle imposte dirette (LImpDir), del 21 marzo 2000 - Usufrutto · Usufrutto

I beni gravati da usufrutto e i loro redditi si aggiungono a quelli dell'usufruttuario.

← Art. 12 Legge sulle imposte dirette (LIDir), del 21 marzo 2000 - Società commerciali estere e altre comunità di persone prive di personalità giuridica 6 Finanze - 63 Contributi pubblici - 631 Imposte dirette dello Stato e dei comuni - PRIMA PARTE INTRODUZIONE Art. 14 Legge sull'imposizione diretta (LIDir), del 21 marzo 2000 - Successione fiscale →

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Decisioni giudiziarie che applicano questa disposizione (12)

JAAC 67.41 (Art. 9 et 13 LD)
Importer Liable for Customs Duties on Illegally Imported Piglets, Duty Calculation Method Questioned
Used to determine that the appellant is liable for customs duties.
VPB 2000.253 (art. 9 et 13 de la loi fédérale sur les douanes du 1er octobre 1925 (LD; RS 631.0))
Tariff Adjustments for Pharmaceuticals, Agricultural Products, and Wheat Semolina
Cited in relation to administrative procedures for determining and collecting import duties in cases of irregularities.
JAAC 64.54 (Art. 13 Abs. 1 ZG)
Association Liable for Unpaid Customs Duties on Imported Spirits
Specifies who is liable for customs duties, including the declarant and those for whom goods are imported or exported.
A-1693/2006 (Art. 13 ZG)
Onion Importer Liable for Out-of-Quota Duties Despite Deadline Extension
Cited in conjunction with Art. 9 ZG to identify the persons liable for customs duties, relevant for determining who is obliged to repay unlevied duties under Art. 12 Abs. 2 VStrR.
A-1724/2006 (Art. 13 al. 1 LD)
Importer Bound by Customs Declarations Despite Clerical Error
Establishes liability for customs duties by persons subject to customs control and those for whom the goods are imported or exported.
JAAC 67.119 (Art. 9 und 13 ZG)
Importer's Untimely Domestic Production Report Forfeits Supplementary Tariff Quota
These articles are cited in conjunction with Art. 12 VStrR to establish the appellant's obligation to pay duties as the person liable or recipient of the undue advantage.
JAAC 67.44 (Art. 13 ZG)
Poultry Importer's Tariff Quota Violation
Cited as a basis for the importer's liability to pay duties.
VPB 2000-04-18 (art. 13 LD)
Swiss Customs Fee and Penalty Assessment Notification
Cited in conjunction with DPA for the initial decision of subjection to the charge.
JAAC 63.73 (Art. 13 Abs. 1 ZG)
Unlawful Economic Advantage from Un-Declared Vehicle Import
Cited in relation to the initial determination of customs duty liability, though ultimately the court found the appellant not liable under this article directly.
JAAC 63.49 (Art. 13 ZG)
Cross-border Rental of Goods as Import under Swiss VAT Law
Governs customs payment obligations.
JAAC 61.17 (Art. 13 LD)
Customs classification of synthetic fabric-covered binders.
Cited as a basis for determining who is subject to customs duties.
JAAC 60.16 (art. 13 LD)
Customs Duties Upheld Due to Importer's Failure to Prove Erroneous Administrative Information
Cited as the legal basis for imposing subsequent customs duties.