181.100
LOC
CH-TI
Art. 162 LOC Legge organica comunale (LOC)
LOC
Art. 162 LOC
1 I beni amministrativi comprendono gli attivi che servono direttamente all’esecuzione di compiti pubblici. Sono compiti pubblici quelli eseguiti in forza del diritto pubblico o a seguito di scelte di interesse collettivo.
2 I beni amministrativi sono inalienabili e non possono essere costituiti in pegno.
Decisioni giudiziarie che applicano questa disposizione (6)
52.2018.535 · ti (art. 162 cpv. 3 LOC)
Tax Multiplier Resolution Invalidated Due to Procedural Violation
The appeal was upheld because the procedure for fixing the tax multiplier did not comply with this provision regarding the necessary report from the Management Commission.
52.2009.236 · ti (art. 162 LOC)
Municipal Tax Multiplier Discretion Violates Tax Legality Principle
The annulment of the municipal resolutions regarding the tax multiplier was based on the unconstitutionality of this provision regarding the principle of fiscal legality (Art. 127 Cost.).
52.2002.500 · ti (art. 162 LOC)
Municipality Tax Multiplier Dispute (2002)
This article, defining the tax multiplier, underlies the substance of the appeal concerning the setting of the multiplier for 2002, which the court upheld by rejecting the appeal.
80.2002.151 · ti (art. 162 cpv. 1 LOC)
Taxpayer Appeal of Municipal Tax Multiplier Decision Barred by Statute of Limitations
Cited to define the tax multiplier as the percentage ratio between expenditure and revenue of the cantonal base tax.
80.2002.151 · ti (art. 162 cpv. 2 LOC)
Taxpayer Appeal of Municipal Tax Multiplier Decision Barred by Statute of Limitations
Cited as the basis for the municipality to set the tax multiplier annually after approving the previous year's final accounts.
52.2018.535 · ti (art. 162 cpv. 3 LOC)
Municipal Budget Approval Annulled for Procedural Defect in Committee Review
The appeal was granted based on the violation of the procedural rules established in this article regarding amendments to the municipal tax multiplier.