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ZZ.1988.4 • OG SO ZZ.1988.4 Generato dall'IA

Presidential Authority to Order Provisional Lien for Property Gains Tax

Numero d'incarto ZZ.1988.4
Autorità giudiziaria
Giurisdizione Svizzera · Canton Soletta (CH-SO)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The court determined that the President of the District Court has the authority to order the provisional entry (memorandum) of the statutory lien on the alienated property to secure the property gains tax, based on relevant provisions of the Civil Code and the Tax Act concerning the securing of such tax obligations through real rights on the property being transferred.

Regesto Legislator

Generato dall'IA

Art. 961 ZGB; Presidential Authority to Order Provisional Lien for Property Gains Tax: The court determined that the President of the District Court has the authority to order the provisional entry (memorandum) of the statutory lien on the alienated property to secure the property gains tax, based on relevant provisions of the Civil Code and the Tax Act concerning the securing of such tax obligations through real rights on the property being transferred.

Parole chiave

Generato dall'IA
disposizioni fiscali autorità fiscale sostanza immobiliare imposta immobiliare diritto legale iscrizione di un'ipoteca legale Gesetzliches Grundpfandrecht, Grundstückgewinnsteuer

Disposizioni normative citate

Generato dall'IA
Art. 961 ZGB
Art. 961 ZGB; § 284 f., § 301 EG ZGB; § 59 Abs.
Generato dall'IA
ZZ.1990.5
Tax Authority vs. Property Owner: Definitive Entry of Statutory Mortgage for Real Estate Gains Tax
SGSTA.2002.59
Statutory Real Estate Gains Tax Lien Scope on Default Interest
SGSTA.1999.231
Tax Authority Enforcement Action Against Joint Property Owners Regarding Prescribed Real Estate Gains Tax

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Testo completo

SOG 1988 Nr. 4

Art. 961 ZGB; § 284 f., § 301 EG ZGB; § 59 Abs. 4 Steuergesetz. Der Amtsgerichtspräsident ist befugt, die vorläufige Eintragung (Vormerkung) des gesetzlichen Pfandrechts am veräusserten Grundstück zur Sicherung der Grundstückgewinnsteuer (§ 59 Abs. 4 Steuergesetz) anzuordnen.*

*Obergericht Zivilkammer, Urteil vom 30. März 1988*