640.100 LTStGLF

CH-TI

Art. 17 LT Legge tributaria (LT)

LT

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Art. 17 LT

1 Sono imponibili tutti i proventi dall’esercizio di un’impresa commerciale, industriale, artigianale, agricola o forestale, da una libera professione e da ogni altra attività lucrativa indipendente.

2 Fanno parte dei proventi da attività indipendente anche tutti gli utili in capitale conseguiti mediante alienazione, realizzazione o rivalutazione contabile di elementi della sostanza commerciale. Il trasferimento di questi elementi nella sostanza privata o in imprese o stabilimenti d’impresa siti all’estero è equiparato all’alienazione. La sostanza commerciale comprende tutti i valori patrimoniali che servono integralmente o in modo preponderante all’attività lucrativa indipendente; lo stesso dicasi delle partecipazioni di almeno il 20 per cento al capitale azionario o al capitale sociale di una società di capitali o di una società cooperativa, purché il proprietario le dichiari come sostanza commerciale al momento del loro acquisto. Rimane salvo l’articolo 17 b. [35]

3 Gli utili conseguiti mediante alienazione, realizzazione o rivalutazione contabile di immobili sono imponibili fino a concorrenza delle spese d’investimento.

4 L’articolo 67 si applica per analogia ai contribuenti che tengono una contabilità in buona e debita forma.

[35] Cpv. modificato dalla L 17.12.2008; in vigore dal 1.1.2010 - BU 2009, 84; precedente modifica: BU 2001, 8.

← Art. 16d LT Legge tributaria (LT) Art. 17a LT →

Decisioni giudiziarie che applicano questa disposizione (16)

80.2023.155 · ti (Art. 17 cpv. 1 LT)

Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses

Cited as general law applicable to taxable income from independent professional activity, though the ground for rejection is procedural/cost related.

80.2023.155 · ti (Art. 17 cpv. 2 LT)

Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses

Cited in the reasoning section regarding the definition of business assets, but not explicitly in the final orders.

80.2021.23 · ti (art. 17 cpv. 1 LT)

Taxpayer Challenge to Independent Business Income Assessment Based on Home Office Rent Calculation

Cited to define taxable income from independent activity, which is the core subject of the dispute regarding cost deductions.

80.2021.173 · ti (art. 17 cpv. 2 LT)

Taxpayer Challenge to Classification of Trademark Sale Profit as Taxable Income

The court used this article as the main ground for determining that the gain from the sale of the trademarks constitutes taxable income from independent economic activity.

42.2013.13 · ti (Art. 17 LT)

Social Assistance Repayment for Undeclared Income

Cited in the reasoning, but not explicitly in the final orders for the main decision on the merits.

39.2012.3 · ti (art. 17 LT)

Repayment of Overpaid Family Allowances Based on Final Tax Determination

Cited regarding taxable income from self-employment, which is the basis for the income calculation.

36.2007.172 · ti (art. 17 LT)

Appeal on Mandatory Health Insurance Subsidy Based on Imputed Rental Income Reduction

Mentioned as the basis the State Council intended to follow when modifying art. 67 lit. m Reg. LCAMal, concerning income from independent activity.

39.2003.18 · ti (Art. 17 LT)

Appeal Regarding Reduced Family Supplement Allowance and Denial of Past Supplement

Cited in relation to Art. 6 Laps concerning taxable income.

39.2003.18 · ti (Art. 17 cpv. 2 LT)

Appeal Regarding Reduced Family Supplement Allowance and Denial of Past Supplement

Cited in relation to Art. 26 LT concerning interest on commercial debts.

80.1996.182 · ti (art. 17 LT 1994)

Agricultural Business Income Assessment Appeal Regarding Private Use and Accounting Revaluation

Cited in the reasoning section concerning taxable capital gains from asset revaluation, but not explicitly in the final orders (dispositive).

15.2002.00071 · ti (Art. 17 LT)

Tax Authority vs. Debtor: Federal Direct Tax on Real Estate Sale Profit in Debt Enforcement

Cited in the preamble to the final ruling concerning cantonal tax provisions relevant to the case.

80.2018.291 · ti (art. 17 cpv. 2 LT)

Taxpayer Appeal Dismissed: Imputed Rental Value Upheld, Business Deduction Denied

Cited in the reasoning concerning the definition of commercial assets, relevant to denying the rent deduction.

80.2021.173 · ti (Art. 17 cpv. 2 LT)

Taxpayer Appeal of Trademark Sale Classification as Commercial Income Upheld

This provision establishes the taxability of capital gains from the alienation of commercial assets, which was the basis for the Tribunal's decision to uphold the tax assessment regarding the sale of trademarks.

80.2021.23 · ti (art. 17 cpv. 1 LT)

Taxpayer Appeal Regarding Home-Office Rental Deduction Disallowance

Cited in the reasoning to define taxable income from self-employment, but not in the dispositive.

80.2022.246 · ti (art. 17 LT)

Resident Taxpayer vs. Swiss Tax Authority on Worldwide Income Taxation

Cited in the reasoning section (2.1) as the Cantonal Law equivalent for income tax applicability.