640.100 LTStGLF

CH-TI

Art. 100 LT Legge tributaria (LT)

LT

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Art. 100 LT

1 Le imposte sull’utile e sul capitale sono fissate per ogni periodo fiscale.

2 Il periodo fiscale corrisponde all’esercizio commerciale.

3 Ogni anno civile, eccettuato l’anno di fondazione, i conti devono essere chiusi con un bilancio e un conto profitti e perdite. I conti devono pure essere chiusi in caso di trasferimento all’estero della sede, del centro della direzione effettiva o di uno stabilimento d’impresa come anche alla fine della liquidazione. [234]

[234] Cpv. modificato dalla L 6.12.2000; in vigore dal 1.1.2001 - BU 2001, 8.

← Art. 99 LT Legge tributaria (LT) Art. 101 LT →

Decisioni giudiziarie che applicano questa disposizione (5)

80.2016.88 · ti (Art. 100 LT)

Tax Provision for Unbinding Restructuring Plan Denied

Cited in connection with Art. 67 LT regarding the principle of taxation based on profits earned in the corresponding fiscal year.

80.1996.80 · ti (art. 100 cpv. 4 LT 1976)

Taxpayer Appeal on Assessment Timeliness and Deductions

Cited as the legal basis for annulling the intermediate tax assessment due to tardiness.

80.1996.81 · ti (art. 100 cpv. 4 LT 1976)

Tax Assessment Appeals for 1988-1992 Partially Granted on Statute of Limitations and Income Adjustments

Cited in the reasoning section leading to the decision to uphold the appeal against the intermediate taxation on grounds of prescription (tardiness).

80.1996.85 · ti (art. 100 cpv. 4 LT 1976)

Tax Assessment Challenge: Time Bar, Business Income, and Commission Deferral

Cited in the reasoning leading to the successful appeal against the intermediate taxation (Order 1.1), as the basis for finding it tardy.

80.1995.281 · ti (art. 100 cpv. 4 LT 1976)

Taxpayers' Letter Interpreted as Valid Appeal Leading to Reformatio in Pejus, Partial Annulment of Second Revised Assessment Due to Statutory Time Bar

The court uses this provision to establish that the intermediate taxation procedure for the wife's employment start was initiated outside the three-year statutory time limit, justifying the annulment of that taxation decision.