Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/808

This text was translated from EN into Rumantsch Grischun.

The Confederation shall set out principles on the harmonisation of the direct taxes imposed by the Confederation, the Cantons and the communes; it shall take account of the efforts towards harmonisation made by the Cantons. Harmonisation shall extend to tax liability, the object of the tax and the tax period, procedural law and the law relating to tax offences. Matters excluded from harmonisation shall include in particular tax scales, tax rates and tax allowances. The Confederation may issue regulations to prevent unjustified tax benefits.

La Confederaziun fixescha ils princips da l’armonisaziun da las taglias directas da la Confederaziun, dals chantuns e da las vischnancas; ella resguarda las stentas dals chantuns per in’armonisaziun da taglia. L’armonisaziun s’extenda a l’obligaziun da pajar taglia, a l’object ed a la fixaziun temporara da las taglias, al dretg da procedura ed al dretg penal fiscal. Exclus da l’armonisaziun èn particularmain las tariffas da taglia, ils pes da taglia ed ils imports libers da la taglia. La Confederaziun po decretar prescripziuns cunter la concessiun d’avantatgs fiscals nungiustifitgads.