Source: http://relevancy.bger.ch/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F134-I-303%3Afr&lang=fr&type=show_document
Timestamp: 2017-09-22 11:42:46+00:00
Document Index: 312692334

Matched Legal Cases: ['art. 21', 'art. 89', 'art. 73', 'art. 21', '§ 12', 'art. 73', 'art. 89', '§ 12']

Art. 127 al. 3 Cst.; art. 21 al. 1 let. b LHID; art. 89 al. 2 let. d LTF en relation avec l'art. 73 al. 1 et 2 LHID; double imposition intercantonale; contrat de franchise; stations d'essence en tant qu'établissements stables?
Qualité de l'administration fiscale cantonale pour recourir en matière de double imposition (consid. 1). Imposition des stations d'essence dans les rapports intercantonaux (consid. 2-4).
ATF: 118 II 157, 118 IB 134, 131 II 449, 123 V 335 suite... , 113 IB 287, 132 I 29, 130 I 205
Article: art. 21 al. 1 let. b LHID, Art. 127 al. 3 Cst., § 12 Abs. 1 StG, art. 73 al. 1 et 2 LHID suite... , art. 89 al. 2 let, Art. 86 Abs. 1 lit. d BGG, Art. 83 BGG, Art. 82 lit. a BGG, Art. 89 BGG, § 12 und 63 StG, Art. 21 StHG, Art. 4 StHG, Art. 73 Abs. 2 StHG, Art. 86 Abs. 2 OG, Art. 73 Abs. 1 StHG, Art. 89 Abs. 2 lit. d BGG, Art. 42 Abs. 1 BGG, Art. 42 Abs. 2 BGG, Art. 184 ff. OR, Art. 51 DBG