935.31
LADB
CH-VD
CH-VD
Art. 53e Legge sugli esercizi pubblici e la mescita di bevande (LADB) - Tassa di esercizio [ 1, 2 ]
Titolo X, Capitolo II
Art. 53e LADB · Tassa di esercizio [ 1, 2 ]
1. Il dipartimento riscuote una tassa di esercizio dai negozi a beneficio di una licenza di vendita di bevande alcoliche da asporto.
2. Questa tassa è fissata al massimo al 2% del fatturato medio, netto di IVA, realizzato sulle bevande alcoliche nel corso dei due anni precedenti.
3. La tassa è riscossa annualmente e non può essere inferiore a CHF 200.- all'anno.
4. Il Consiglio di Stato stabilisce, tramite regolamento, il calcolo e le modalità di riscossione della tassa.
Decisioni giudiziarie che applicano questa disposizione (9)
FI.2007.0128 · vd (Art. 53e LADB)
Cantonal Operating Tax on Take-Away Alcohol Sales Upheld Against Equal Treatment Challenge
This article defines the operating tax basis (0.8% of average turnover on alcoholic beverages) that the court implicitly confirms by rejecting the appeal against the taxation decision.
FI.2007.0129 · vd (Art. 53e LADB)
Tax on Off-Premise Alcohol Sales Upheld Against Equality Challenge
This article establishing the operating tax on take-away alcoholic beverage sales is cited as the formal legal basis for the tax in question.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the liable persons (holders of simple authorizations for off-licence alcoholic beverages sales) are precisely defined by law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the principle of the special tax is set out in this formal law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the special tax is applicable because it is defined in this law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax principle, the liable persons, and the tax rate are precisely defined by law.
FI.2007.0131 · vd (Art. 53e al. 2 LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax rate (0.8% of average turnover) is precisely defined by law.
FI.2007.0131 · vd (Art. 53e al. 3 LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax is levied annually and has a minimum amount defined by law.
FI.2007.0131 · vd (art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
The court upheld the decision based on the existence and calculation of the operating tax stipulated in this article.