Art. 127 FCSC from 2024
Art. 127 Principles of taxation
1 The main structural features of any tax, in particular those liable to pay tax, the object of the tax and its assessment, are regulated by law.
2 Provided the nature of the tax permits it, the principles of universality and uniformity of taxation as well as the principle of taxation according to ability to pay are applied.
3 Intercantonal double taxation is prohibited. The Confederation shall take the measures required.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
