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The diminishing safeguard function of the withholding tax

Zitiervorschlag:
Luzius Cavelti
,
,
,
,
Die abnehmende Sicherungsfunktion der Verrechnungssteuer
,
in zsis)
2
/
2021
,
A
,
N
 [...]
(abrufbar unter: publ.zsis.ch/A
-
2021
)
Erstpublikation:
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<div id="ftn1"> <p><sup><a title="" href="#_ftnref1" name="_ftn1">01</a></sup> On the history of the withholding tax Maja Bauer-Balmelli/Markus Reich, in: Zweifel/Beusch/Bauer-Balmelli, N. 1ff. of the preliminary remarks with further references.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup> <a href="https://fedlex.data.admin.ch/eli/fga/1963/2_953_937_1541" target="_blank" rel="noopener">Federal Council Message concerning the draft Federal Act on Withholding Tax, BBl. 1963 II 953, 955.</a></p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup> Due to the Corona pandemic, however, these revenues fell to approx. CHF 5.2 bn in 2020, which is still higher than federal fiscal revenues in 2020, accessed online on 10 June 2021 at: <a href="https://www.estv.admin.ch/estv/de/home/allgemein/steuerstatistiken/fachinformationen/fiskaleinnahmen/fiskaleinnahmen-des-bundes.html." target="_blank" rel="noopener">https://www.estv.admin.ch/estv/de/home/allgemein/steuerstatistiken/fachinformationen/fiskaleinnahmen/fiskaleinnahmen-des-bundes.html.</a></p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup> <a href="https://www.zsis.ch/artikel/schwerpunkt-vst-reform-der-verrechnungssteuer-kann-der-gordische-knoten" target="_blank" rel="noopener">Nicole Krenger, Peter Schwarz, Reform der Verrechnungssteuer - kann der gordische Knoten entwirrt werden?, in zsis) 2/2021, A5, N. 24ff. (available at: publ.zsis.ch/A5-2021).</a></p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup> <a href="https://www.servat.unibe.ch/dfr/bv084239.html" target="_blank" rel="noopener">BVerfGE 84, 239 n. 104</a>; cf. also the <a href="https://assets-global.website-files.com/5e1edb7e0263e78076aab928/609bbc455b3228b65160a7d0_Pra%CC%88sentationen%20Tax%20Talks%202021.pdf" target="_blank" rel="noopener">comments by René Matteotti on the occasion of the Tax Talk of 11 May 2021, p. 38 ff</a>.</p> </div>
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