CH170000 - Special reduction: contents

1. CH170100

   Overview
2. CH170200

   Penalties within the scope of special reduction
3. CH170400

   Before you consider special reduction
4. CH170500

   What is a special reduction
5. CH170600

   What are special circumstances
6. CH170800

   When special circumstances may exist
7. CH170900

   When special circumstances do not exist
8. CH171000

   Case law on the meaning of special circumstances in non-penalty context
9. CH173000

   Case law on the meaning of special circumstances
10. CH174000

    When to consider special reduction
11. CH174500

    Considering relevant facts
12. CH175000

    When you must obtain technical advice
13. CH175100

    Appeals against a penalty
14. CH175200

    Extracts from case law: contents