>Article 42 WHTA - Artikel 42 VStG - Article 42 LIA Art. 41 4. Decisions of the Federal Tax Administration The Federal Tax Administration shall issue all orders and issue all decisions that are necessary for the collection of withholding tax; it issues a decision, in particular: a. when the tax claim, joint and several liability, or transfer obligation is contested; b. when, in a particular case, it is requested on a precauctionary basis to provide an official statement of the tax liability, the basis of tax calculation, the joint and several liability, or the transfer obligation; c. where the taxpayer or the jointly liable party does not pay the tax due according to the statement. Deutsch 4. Entscheide der Eidgenössischen Steuerverwaltung Die Eidgenössische Steuerverwaltung trifft alle Verfügungen und Entscheide, welche die Erhebung der Verrechnungssteuer notwendig macht; sie trifft einen Entscheid insbesondere dann, wenn:
4. Décisions de l'Administration fédérale des contributions L'Administration fédérale des contributions rend toutes les décisions qui sont nécessaires pour la perception de l'impôt anticipé; elle rend une décision, en particulier:
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