640.100 LTStGLF

CH-TI

Art. 184 LT Legge tributaria (LT)

LT

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Art. 184 LT

1 Le autorità incaricate dell’esecuzione della presente legge si assistono vicendevolmente nell’adempimento del loro compito; possono comunicare gratuitamente le informazioni necessarie alle autorità fiscali della Confederazione, dei Cantoni e dei Comuni e possono permettere loro, a domanda, di consultare gli atti ufficiali. I fatti annunciati o accertati in applicazione della presente prescrizione soggiacciono all’obbligo del segreto secondo l’articolo 183.

2 Se risulta dalla dichiarazione di imposta di una persona con domicilio o sede nel Cantone che è parimenti contribuente in un altro Cantone, l’autorità di tassazione comunica alle autorità fiscali dell’altro Cantone la dichiarazione di imposta e la tassazione. [314]

Assistenza con altre autorità [315]

[314] Cpv. introdotto dalla L 4.6.2002; in vigore dal 1.1.2003 - BU 2002, 224.

[315] Nota marginale modificata dalla L 16.10.2023; in vigore dal 1.1.2024 - BU 2023, 400.

← Art. 183 LT Legge tributaria (LT) Art. 185 LT →

Decisioni giudiziarie che applicano questa disposizione (198)

80.2000.104 · ti (art. 184 cpv. 3 LT)

Tax Treatment of Business Liquidation Proceeds Used for Debt Repayment

Cited in the final orders to establish that the decision is final for the Cantonal Tax Law (IC).

80.1997.74 · ti (art. 184 cpv. 3 LT)

Property Transfer Tax Assessment Notification Validity

Cited in order 4, declaring the judgment final.

80.1994.70 · ti (art. 184 cpv. 3 LT)

Taxpayer Appeal of Real Estate Gains Tax on Option Exercise Following Lease

Cited in order point 4 to state that the judgment is final.

80.1995.234 · ti (art. 184 cpv. 3 LT)

Taxpayer Appeal on Business Income Assessment

Cited in the final order to establish that the judgment is final for the IC tax.

80.1995.235 · ti (art. 184 cpv. 3 LT)

Taxpayer v. Tax Authority: Business Income Assessment Appeal

Cited in the dispositive to establish that the judgment is final for IC matters.

80.1995.247 · ti (art. 184 cpv. 3 LT 1976)

Taxpayer Challenge to Corrective Property Tax Assessment Based on Retroactive Valuation

Cited in order 4 as the basis for the finality of the judgment.

80.1996.136 · ti (art. 184 cpv. 3 LT)

Tax Assessment Recalculation Based on Intercantonal Loss Allocation

Cited in the final order declaring the judgment final.

80.1996.137 · ti (art. 184 cpv. 3 LT 1976)

Taxpayer Appeal for Favorable Tax Rate in Domestic Partnership

This article was cited to confirm that the judgment is final.

80.1996.179 · ti (art. 184 cpv. 3 LT 1976)

Property Owner Challenges Legal Mortgage for Prior Owner's Tax Debt Based on Statutory Interpretation

Cited in the final order declaring the judgment definitive.

80.1995.12 · ti (art. 184 cpv. 3 LT 1976)

Taxpayer Challenge to 1991-92 Assessment Based on Mortgage Expenses and Intercantonal Apportionment

This provision is cited in the dispositive to establish the finality of the judgment for the purposes of Income Tax (IC).

80.1995.225 · ti (art. 184 cpv. 3 LT 1976)

Taxpayer Appeal of Capital Gains Assessment Over Disputed Construction Costs

Cited to establish that the judgment rendered is final.

80.1996.129 · ti (art. 184 cpv. 3 LT 1976)

Seller Deductibility of Pre-Sale Expenses for Capital Gains Tax

Cited in the final order declaring the judgment definitive.

80.1996.142 · ti (art. 184 cpv. 3 LT 1976)

Taxpayer Fine Upheld for Untimely Tax Declaration

Cited in order 4 as the basis for the decision being final for the Cantonal Tax (IC) under the old law.

80.1996.26 · ti (art. 184 cpv. 3 LT)

Tax Authority v. Taxpayer Regarding Deemed Benefit from Interspousal Stock Sale

Cited in the dispositive to indicate that the judgment is final for the IC tax (Imposta di ricchezza e reddito).

80.1995.69 · ti (art. 184 cpv. 3 LT)

Tax Domicile Dispute and Partial Cancellation of Assessment

Cited in the dispositive to confirm the final nature of the judgment.