Art. 137 LT Legge tributaria (LT)

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Art. 137 LT

[282] Se un immobile acquistato assieme ad altri per un valore globale è alienato separatamente, il valore di acquisto è ripartito proporzionalmente al valore commerciale dei singoli immobili.

[282] Art. modificato dalla L 26.6.1995; in vigore dal 1.1.1995 - BU 1995, 411.

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Decisioni giudiziarie che applicano questa disposizione (4)

80.2015.162 · ti (Art. 137 LT)

Taxpayers v. Real Estate Profit Tax Assessment on Subdivided Parcels

The court confirmed the tax authority's decision to tax each parcel separately, applying the rule for partial alienation.

80.2008.41 · ti (art. 137 LT)

Taxpayer Appeal Regarding Proportionate Allocation of Purchase Cost for Fractional Property Sales

Cited to establish the correct method for apportioning the purchase price when jointly acquired properties are sold separately (although the court ultimately deviated from the standard application based on this article).

80.2008.32 · ti (art. 137 LT)

Taxpayer Challenge to Real Estate Gains Tax Based on Proportionate Cost Apportionment

Provision used to determine that the purchase value must be allocated proportionally to the commercial value of the individual properties when an asset purchased jointly with others for a global value is sold separately.

80.2004.71 · ti (art. 137 cpv. 1 LT)

Taxpayer Improperly Includes Non-Real Estate Contract Value in Property Sale Calculation

Cited in the reasoning (3.4) regarding the necessity of an additional act to reduce the sale price, which is relevant background for accepting the revised price in the dispositive.

Art. 137 LT Legge tributaria (LT)

Art. 137 LT

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Decisioni giudiziarie che applicano questa disposizione (4)