640.100
LTStGLF
CH-TI
CH-TI
Art. 15 LT Legge tributaria (LT)
LT
Art. 15 LT
1 Sottostà all’imposta sul reddito la totalità dei proventi periodici e unici.
2 Sono pure considerati reddito i proventi in natura di qualsiasi specie, segnatamente il vitto e l’alloggio, come anche i prodotti e le merci prelevati dal contribuente nella propria azienda e destinati al consumo personale; essi sono valutati al valore di mercato.
3 Gli utili in capitale conseguiti nella realizzazione di sostanza privata sono esenti da imposta. Sono riservate le disposizioni concernenti l’imposizione degli utili immobiliari (art. 123-139). [27]
[27] Cpv. modificato dalla L 20.9.2016; in vigore dal 1.1.2017 - BU 2016, 451; precedente modifica: BU 2002, 224.
Decisioni giudiziarie che applicano questa disposizione (17)
80.2025.1 · ti (Art. 15 cpv. 1 LT)
Taxpayer Appeal Against Assessment Based on Undocumented Income Sources
Cited in the reasoning section defining taxable income (total income principle), which supports the court's analysis of the alleged unstated income (donation).
80.2019.176 · ti (Art. 15 cpv. 1 LT)
Taxable Benefit on Share Acquisition vs. Employment Income
The appeal concerning cantonal and federal income tax was rejected based on this provision, which establishes general tax liability for all income.
80.2019.41 · ti (Art. 15 cpv. 1 LT)
Research Grant Taxability Appeal
Cited in the dispositive order § 1 as the legal basis for assessing the FNS scholarship as taxable income, along with Art. 16 para. 1 LIFD.
80.2018.66 · ti (Art. 15 cpv. 1 LT)
Taxation of University Scholarship as Income Due to Study as Counter-Performance
Cited as a general provision for income tax assessment, applied in conjunction with Art. 16 LIFD to determine that the scholarship is subject to income tax.
80.2017.245 · ti (art. 15 cpv. 1 LT)
Taxation of Indemnity for Property Depreciation in Neighboring Construction Dispute
The main ground for rejecting the appeal is that the indemnity constitutes taxable income according to the general clause of this article.
80.2017.108 · ti (art. 15 LT)
Tax Assessment Upheld Due to Unexplained Wealth Discrepancy
Cited in the reasoning (G) to explain the basis for taxing total income, although the core ruling is procedural/cost related.
80.2015.176 · ti (art. 15 LT)
Taxpayer Burden of Proof in Undocumented Income Assessment Based on Cash Flow Analysis
This provision establishes the principle that the entirety of periodic and one-off proceeds of any kind, including everything measurable in money, is taxable, which was used in the reasoning leading to the confirmation of the assessment, although not cited in the final order.
80.2013.30 · ti (Art. 15 cpv. 1 LT)
Justice of the Peace Sportule Taxation Appeal
Cited as one of the main grounds justifying the taxation of the income, as part of the general clause for income tax liability.
80.2002.155 · ti (art. 15 cpv. 2 LT)
Tax Authority Assessment of Taxi Driver Income Based on Liquidity Shortfall and Lease Correction
Cited to establish that income in kind (like the private use of a company car) must be added to the business income.
80.1996.182 · ti (art. 15 cpv. 1 LT 1994)
Agricultural Business Income Assessment Appeal Regarding Private Use and Accounting Revaluation
Cited in the reasoning section regarding income taxation, but not explicitly in the final orders (dispositive).
80.1996.182 · ti (art. 15 cpv. 2 LT 1994)
Agricultural Business Income Assessment Appeal Regarding Private Use and Accounting Revaluation
Cited in the reasoning section regarding in-kind income, but not explicitly in the final orders (dispositive).
80.2003.134 · ti (art. 15 cpvv. 1 e 2 LT)
Taxpayer v. Tax Authority: Capital Gains on Shares and Private Vehicle Usage
Cited in the final orders concerning the taxation of income in kind (vehicle use) which was partially upheld.
80.2018.66 · ti (Art. 15 cpv. 1 LT)
University Scholarship Taxability and Expense Deduction Ruling
Cited in point 1 of the dispositive to confirm the general taxability of income, in the context of concluding the scholarship is taxable.
80.2019.296 · ti (art. 15 cpv. 1 LT)
Taxation of Unsubstantiated Foreign Cash Transfer as Income
This article establishes that the total income, periodic and one-off, is subject to income tax, forming the basis for rejecting the appeal against the taxation of the received amount.
80.2019.41 · ti (art. 15 cpv. 1 LT)
Taxability of Swiss National Science Foundation Grant
Cited as the basis for concluding that the grant income is taxable, though the appeal was ultimately rejected.