640.100
LTStGLF
CH-TI
CH-TI
Art. 127 LT Legge tributaria (LT)
LT
Art. 127 LT
1 Debitore dell’imposta è l’alienante.
2 Il coniuge e i figli sono imposti separatamente per gli utili immobiliari da loro conseguiti.
3 A garanzia del pagamento dell’imposta è data un’ipoteca legale conformemente agli articoli 252-254.
Decisioni giudiziarie che applicano questa disposizione (8)
80.2015.220 · ti (Art. 127 cpv. 2 LT)
Tax Liability for Capital Gains on Sale of Co-Owned Residence After Divorce
This article was used to justify that spouses are taxed separately for their respective real estate gains, supporting the finding that the appellant did not reinvest her share.
80.2009.144 · ti (art. 127 cpv. 1 LT)
Real Estate Profit Tax Calculation on Apartment Share Sale Due to Erroneous Investment Value Assessment
Used to declare the appeal inadmissible concerning one of the appellants due to lack of active standing.
80.2009.77 · ti (art. 127 cpv. 1 LT)
Tax Deferral Denial on Real Estate Gains for Joint Replacement Purchase
Cited as the basis for declaring the appeal inadmissible due to lack of active standing for one of the appellants (the wife).
12.2001.71 · ti (art. 127 cpv. 3 LT)
Appellant v. Attorney Malpractice Claim Re: Real Estate Acquisition
Mentioned in the reasoning (section 5.3) as the legal basis for the State's statutory mortgage for taxes, which was part of the overall context leading to the final decision.
80.2000.131 · ti (art. 127 cpv. 2 LT)
Taxpayers v. Tax Assessment Authority (Real Estate Profit Tax Allocation)
Although cited in the reasoning regarding separate taxation, it is NOT explicitly repeated in the operative part (dispositive) and must therefore be excluded based on the rules.
15.2003.77 · ti (art. 127 LT)
Secured Creditor Challenge to retroactive Real Estate Profit Tax Assessment Following Final Distribution Schedule
Cited in the concluding section summarizing incorporated provisions; this article apparently relates to the obligation of the debtor/debtor's estate to pay the real estate gain tax, substituted by the execution office.
80.2009.144 · ti (art. 127 cpv. 1 LT)
Taxation of Real Estate Gain Following Partial Acquisition and Flawed Prior Assessment
Used to declare the appeal inadmissible for the husband (RI 1) due to lack of active standing.
80.2009.77 · ti (Art. 127 cpv. 1 LT)
Taxpayer Denied Real Estate Gains Tax Deferral Due to Partial Reinvestment Under Absolute Method
Used to declare the appeal inadmissible for lack of active standing for one of the appellants as the sole debtor of the real estate gains tax.