640.100 LTStGLF

CH-TI

Art. 185 LT Legge tributaria (LT)

LT

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Art. 185 LT

1 Le autorità amministrative e giudiziarie della Confederazione, dei Cantoni e dei Comuni, anche se vincolate dal segreto d’ufficio, comunicano gratuitamente, su richiesta, tutte le informazioni necessarie per l’applicazione della presente legge alle autorità incaricate della sua esecuzione. Esse segnalano spontaneamente all’autorità fiscale tutti i casi, constatati nella loro attività, che possono configurare un’infrazione ai doveri fiscali.

2 Gli organi di corporazioni e stabilimenti, nella misura in cui provvedono a compiti dell’ammi nistrazione pubblica, come pure gli enti sussidiati, soggiacciono allo stesso obbligo d’assistenza. [316]

3 Sono esonerati dall’obbligo d’informare e di comunicare gli organi dell’amministrazione degli istituti pubblici di credito, per fatti vincolati a un segreto speciale imposto dalla legge. [317]

4 Se una persona giuridica non ha prodotto i suoi conti annuali secondo l’articolo 198, le autorità fiscali lo comunicano all’ufficio cantonale del registro di commercio entro tre mesi dalla scadenza dei rispettivi termini. [318]

[316] Cpv. modificato dalla L 16.10.2023; in vigore dal 1.1.2021 - BU 2023, 400; precedente modifica: BU 2021, 15.

[317] Cpv. modificato dalla L 16.10.2023; in vigore dal 1.1.2024 - BU 2023, 400; precedente modifica: BU 2001, 8.

[318] Cpv. introdotto dalla L 16.10.2023; in vigore dal 1.1.2025 - BU 2023, 400.

← Art. 184 LT Legge tributaria (LT) Art. 185a LT →

Decisioni giudiziarie che applicano questa disposizione (330)

80.2024.86 · ti (Art. 185 LT)

Taxpayer Appeal on Undisclosed Assets and Disguised Profit Distributions

Cited in reasoning as the legal basis for the communication of information between authorities, which the appellant contested.

33.2016.4 · ti (art. 185 LT)

Repayment of Overpaid Benefits Due to Undeclared Income

Cited because the court is signaling the fiscal authority regarding undeclared income.

36.2015.21 · ti (art. 185 cpv. 1 LT)

Insurer's Failure to Rule on Urgent Claim Constitutes Denial of Justice

This provision mandates reporting to the tax administration based on the documents produced in relation to the request for legal aid.

60.2013.394 · ti (Art. 185 LT)

Tax Authority Access to Criminal Conviction Documents for Tax Assessment

Cited in the final orders, relating to the waiver of court fees and costs.

60.2013.88 · ti (Art. 185 LT)

Tax Authority Access to Sealed Criminal Files for Tax Fraud Investigation

Cited in the final ruling alongside other provisions that justified granting access based on potential utility for tax law application.

60.2011.165 · ti (Art. 185 LT)

Tax Authority Access to Criminal Investigation Files for Tax Fraud Inquiry

Cited as a basis for the legitimate legal interest of the requesting party (IS 1) in examining the files related to fiscal matters.

60.2011.154 · ti (Art. 185 LT)

Tax Authority Access to Bankruptcy Rogatory Documents Upheld

Cited in the concluding remarks as a basis for the decision, which implicitly concerns the substance of the authorization granted.

60.2010.387 · ti (Art. 185 LT)

Access to Criminal File for Tax Audit Purposes

This article is cited in the considerations leading to the decision to waive fees and costs.

60.2010.293 · ti (art. 185 LT)

Tax Authority Access to Sealed Criminal Files

Cited in conjunction with other provisions for the decision to waive the collection of judicial fees and costs.

60.2010.279 · ti (Art. 185 LT)

Federal Court Access to Sealed Criminal Investigation Files in Tax Appeal

Cited as part of the legal basis establishing the duty of cooperation between judicial authorities and tax execution authorities, supporting the decision to transmit the file.

60.2010.172 · ti (art. 185 LT)

Tax Authority Access to Criminal Files for Alimony Investigation

Cited in the reasoning leading to the decision to waive court fees and costs.

60.2010.139 · ti (Art. 185 LT)

Tax Authority Access to Criminal Records for Fiscal Investigation

Cited in the final orders as the basis for the decision regarding costs/fees.

60.2008.287 · ti (Art. 185 LT)

Tax Authority Granted Full Access to Criminal File Based on Potential Utility

This provision is cited in the preamble to the operative orders, referencing the legal basis for the initial report concerning potential tax evasion.

60.2009.437 · ti (Art. 185 LT)

Third-Party Access to Criminal Gambling Investigation Files Granted Based on Legitimate Legal Interest

This provision was cited in the grounds for dispensing with the collection of judicial fees and costs.

60.2009.400 · ti (Art. 185 LT)

Tax Authority Access to Misappropriation Investigation Files

Cited in the final pronouncement concerning the decision to waive the levying of judicial fees and costs.