216.200 LTORFGTGRF

CH-TI

Art. 40 LTORF Legge sulle tariffe per le operazioni nel Registro fondiario (LTORF)

LTORF

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Art. 40 LTORF

[35] 1 Contro la decisione su reclamo è dato ricorso al Dipartimento; è in facoltà del Dipartimento di assumere, anche d’ufficio, tutte le informazioni ritenute opportune.

2 Quando il ricorso è infondato, il Dipartimento può accollare ai ricorrenti le spese e una tassa di giudizio fino a fr. 1’000.–.

3 Contro la decisione del Dipartimento è dato ricorso alla Camera di diritto tributario del Tribunale di appello; sono applicabili le disposizioni procedurali della legge tributaria.

[35] Art. modificato dalla L 24.9.2013; in vigore dal 1.3.2014 - BU 2013, 473.

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Decisioni giudiziarie che applicano questa disposizione (14)

80.2023.248 · ti (Art. 40 cpv. 3 LTORF)

Property Transfer Tax on Division of Marital Assets in Divorce Settlement

This provision was cited in relation to the decision on awarding costs (indennità per ripetibili).

80.2023.253 · ti (Art. 40 cpv. 3 LTORF)

Land Registry Fee Calculation in Post-Divorce Property Transfer

Cited in the closing section regarding costs and fees associated with the registered land registry process.

80.2022.185 · ti (art. 40 cpv. 3 LTORF)

Land Register Registration Fee Legality and State Legitimacy Challenge

Cited as the legal basis for imposing costs upon the unsuccessful appellant regarding the court fees.

80.2021.275 · ti (art. 40 cpv. 3 LTORF)

Land Registry Fee Calculation on Combined Sale and Construction Value

Cited in the preamble to determine the cost allocation.

80.2017.227 · ti (Art. 40 cpv. 3 LTORF)

Property Registration Fee Refund Denial Based on Post-Sale Price Reduction

Cited in the section regarding costs for the appeal.

80.2018.8 · ti (art. 40 cpv. 3 LTORF)

Land Registry Fee Dispute Regarding Deed Inspection and Copying

Cited in the introductory section for costs, preceding the operative part.

80.2017.202 · ti (art. 40 cpv. 3 LTORF)

Recusal Denial in Tax Appeal Due to Insufficient Grounds

Cited in relation to the taxation of costs.

80.2017.202 · ti (art. 40 cpv. 3 LTORF)

Recusal Request Against Vice-President Judge on Tax Appeal Denied

Cited in the final order regarding the imposing of court costs.

80.2017.227 · ti (art. 40 cpv. 3 LTORF)

Real Estate Price Reduction Following Defect Discovery Not Grounds for Land Registration Fee Refund

Cited in conjunction with Art. 231 LT for the allocation of court costs.

80.2018.8 · ti (art. 40 cpv. 3 LTORF)

Challenge to Land Register Inspection and Photocopying Fees Upheld

Cited in the final orders as the basis for determining the assessment of costs related to the appeal to the Tribunal d'Appello (Camera di diritto tributario).

80.2021.275 · ti (art. 40 cpv. 3 LTORF)

Cantonal Tax Chamber Confirms Total Calculation for Registration Fee on Unitary Real Estate and Construction Transaction

Cited in relation to the costs incurred for the final decision.

80.2022.185 · ti (art. 40 cpv. 3 LTORF)

Land Registry Fee Challenge and Tax Principle Dispute

Cited in the final order for determining the procedural costs.

80.2023.248 · ti (art. 40 cpv. 3 LTORF)

Tax Rate Applicable to Property Transfer During Marital Regime Liquidation

This provision was cited in conjunction with Art. 231 LT when considering the costs/procedural aspects of the final decision.

80.2023.253 · ti (art. 40 cpv. 3 LTORF)

Taxation of Post-Divorce Property Transfer and Valuation Dispute

Cited as the legal basis for the decision regarding litigation costs concerning the Land Registry Fee Act.