640.100
LTStGLF
CH-TI
CH-TI
Art. 181 LT Legge tributaria (LT)
LT
Art. 181 LT
1 In ogni Comune è costituita una delegazione tributaria composta di un minimo di tre membri, nominati dal Municipio. Un funzionario comunale funge da segretario della delegazione.
2 La delegazione tributaria ha il compito di fornire all’autorità di tassazione tutte le informazioni atte ad un giusto apprezzamento dell’imponibile nel Comune; essa può essere chiamata a coadiuvare l’autorità di tassazione nell’esame delle dichiarazioni dei contribuenti soggetti a imposizione nel Comune.
3 I membri della delegazione tributaria e il segretario sono tenuti all’obbligo del segreto conformemente all’articolo 183.
4 La nomina della delegazione tributaria e il periodo di carica sono disciplinati dalla legge organica comunale del 10 marzo 1987.
Decisioni giudiziarie che applicano questa disposizione (33)
80.1996.229 · ti (art. 181 LT 1976)
Taxpayer Appeal Inadmissible Due to Untimely Filing and Lack of Justifiable Delay
Cited in the reasoning regarding the deadline for appeal against the decision on the appeal, which justifies the finding of inadmissibility (though the actual inadmissibility ruling does not explicitly cite it, it is used to set the procedural framework for the appeal examined).
80.1996.100 · ti (art. 181 cpv. 2 LT)
Withdrawal of Real Estate Profit Tax Appeal
This article is cited as the basis for the decision to strike the appeal from the roll because it was withdrawn.
80.1996.15 · ti (art. 181 cpv. 2 LT)
Tax Appeal Withdrawal and Dismissal
Cited as the legal basis for striking the appeal from the roll following its withdrawal.
80.1996.47 · ti (art. 181 cpv. 2 LT)
Tax Appeal Withdrawal Rendering Case Moot
This article is cited as the basis for the court's decision regarding the withdrawal of the appeal.
80.1995.191 · ti (art. 181 e segg. LT)
Taxpayer Appeal on Deductible Maintenance vs. Non-Deductible Improvements
These articles were cited in the preamble to the decision, framing the procedure that led to the final orders.
80.1995.132 · ti (Art. 181 cpv. 2 LT)
Withdrawal of Direct Taxation Appeal Renders Matter Moot
This provision justifies the decision to strike the appeal from the roll because the appellant withdrew it.
80.1995.90 · ti (art. 181 cpv. 2 LT)
Taxpayer Withdrawal Renders Mortgage Quantification Appeal Moot
This article is cited as the basis for the court's decision to strike the appeal from the rolls after it was withdrawn by the appellant.
80.1995.91 · ti (art. 181 cpv. 2 LT)
Withdrawal of Appeal Regarding Quantification of Legal Mortgage
This provision was used to justify the court's action (striking the appeal from the rolls) because the appeal became moot.
80.1995.92 · ti (art. 181 cpv. 2 LT)
Withdrawal of Appeal Regarding Legal Mortgage Quantification
This provision is cited as the legal basis for rendering the appeal moot due to its withdrawal.
80.1995.93 · ti (art. 181 cpv. 2 LT)
Withdrawal of Appeal Regarding Legal Mortgage Quantification
Cited as the legal basis for the decision regarding the withdrawal of the appeal.
80.1995.94 · ti (art. 181 cpv. 2 LT)
Taxpayers' Withdrawal of Legal Mortgage Quantification Appeal
This provision, cited before the decree, is the implied basis for striking the appeal from the roll following its withdrawal.
80.1995.95 · ti (art. 181 cpv. 2 LT)
Appeal Withdrawal and Striking of Case Due to Mootness
Cited as the basis for declaring the appeal struck from the rolls due to withdrawal.
80.1995.96 · ti (art. 181 cpv. 2 LT)
Withdrawal of Appeal Regarding Quantification of Legal Mortgage
Cited as the legal basis for the decision to strike the appeal from the rolls after its withdrawal.
80.1996.17 · ti (art. 181 cpv. 2 LT)
Withdrawal of Direct Taxation Appeal and Strike Order
Cited as the basis for declaring the appeal struck off the records due to withdrawal.
80.1996.8 · ti (art. 181 cpv. 2 LT)
Appeal Withdrawal and Striking Order in Tax Matter
Cited as the legal basis for declaring the appeal removed from the roll because it became objectless due to withdrawal.