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The diminishing safeguard function of the withholding tax

Luzius Cavelti
Die abnehmende Sicherungsfunktion der Verrechnungssteuer
in zsis)
(abrufbar unter:
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<div id="ftn1"> <p><sup><a title="" href="#_ftnref1" name="_ftn1">01</a></sup> Zur Vorgeschichte der Verrechnungssteuer Maja Bauer-Balmelli/Markus Reich, in: Zweifel/Beusch/Bauer-Balmelli, N. 1ff. der Vorbemerkungen m.w.H.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup> <a href="" target="_blank" rel="noopener">Botschaft des Bundesrates betreffend Entwurf zum Bundesgesetz &uuml;ber die Verrechnungssteuer, BBl. 1963 II 953, 955.</a></p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup> Aufgrund der Corona-Pandemie sanken diese Einnahmen 2020 jedoch auf ca. CHF 5.2 Mrd., was aber immer noch h&ouml;her ist als Fiskaleinnahmen des Bundes 2020, online abgerufen am 10. Juni 2021 unter: <a href="" target="_blank" rel="noopener"></a></p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup> <a href="" target="_blank" rel="noopener">Nicole Krenger,&nbsp;Peter Schwarz,&nbsp;Reform der Verrechnungssteuer &ndash; kann der gordische Knoten entwirrt werden?,&nbsp;in zsis)&nbsp;2/2021,&nbsp;A5, N. 24ff. (abrufbar unter:</a></p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup> <a href="" target="_blank" rel="noopener">BVerfGE 84, 239 N. 104</a>; vgl. auch <a href="" target="_blank" rel="noopener">die Ausf&uuml;hrungen von Ren&eacute; Matteotti anl&auml;sslich des Tax Talks vom 11. Mai 2021, S. 38 ff.</a></p> </div>
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