640.100
LTStGLF
CH-TI
CH-TI
Art. 187 LT Legge tributaria (LT)
LT
Art. 187 LT
1 Il contribuente ha facoltà di esaminare gli atti da lui prodotti o firmati. I coniugi tassati congiuntamente hanno un diritto reciproco di esaminare gli atti.
2 Egli può esaminare gli altri atti dopo l’accertamento dei fatti, sempreché un interesse pubblico o privato non vi si opponga.
3 L’atto il cui esame è stato negato al contribuente può essere adoperato contro di lui soltanto qualora l’autorità gliene abbia comunicato oralmente o per scritto il contenuto essenziale e, inoltre, gli abbia dato la possibilità di pronunciarsi e di indicare prove contrarie.
4 A domanda del contribuente, l’autorità che nega il diritto d’esame gli conferma il diniego mediante decisione impugnabile con ricorso alla Camera di diritto tributario.
Decisioni giudiziarie che applicano questa disposizione (12)
80.2024.149 · ti (Art. 187 cpv. 4 LT)
Taxpayer Access to Preliminary Investigation Report Denied
Cited in the reasoning section as the cantonal law basis granting the right to an appealable decision when access to tax files is denied.
80.2021.43 · ti (Art. 187 cpv. 2 LT)
Taxpayer v. Tax Authority: Rental Value Assessment and Professional Expense Deductions
Cited in the dispositive order (order 1.1) as a basis for annulling the decision regarding the calculation of the rental value and remanding the case.
80.2009.83 · ti (Art. 187 LT)
Tax Domicile Dispute Between Cantons
The court orders the tax office to rule on the admissibility of examining the police report based on this article.
80.2007.83 · ti (art. 187 cpv. 2 LT)
Taxpayer Access to Sibling's Documents in Parallel Tax Proceedings
Cited as the basis for upholding the decision that denied access to the file due to overriding public and private interests (investigative necessity).
80.2007.83 · ti (art. 187 cpv. 3 LT)
Taxpayer Access to Sibling's Documents in Parallel Tax Proceedings
Cited in the final orders regarding the conditions under which documents whose access was denied can subsequently be used against the taxpayer.
80.2002.190 · ti (art. 187 cpv. 3 LT)
Taxpayer Access to Tax Evasion Files for Complicity Defense
This article, cited alongside Art. 114 cpv. 3 LIFD in the facts, relates to the condition under which documents denied inspection can be used against the taxpayer, relevant to the scope of access.
80.2002.190 · ti (art. 187 cpv. 4 LT)
Taxpayer Access to Tax Evasion Files for Complicity Defense
This article, cited alongside Art. 114 LIFD in the facts, pertains to the right to appeal the denial of document inspection, which is the subject matter of the appeal.
80.2007.83 · ti (art. 187 cpv. 2 LT)
Taxpayer Seeks Access to Brother's Secret Tax Documents During Investigation
Cited in the final reasoning to justify that the denial of access to records was currently justified by overriding public and private interests (fiscal secrecy).
80.2007.83 · ti (art. 187 cpv. 3 LT)
Taxpayer Seeks Access to Brother's Secret Tax Documents During Investigation
Cited in the final orders regarding the conditions under which documents whose access was denied can later be used against the taxpayer.
80.2018.257 · ti (art. 187 LT)
Tax Domicile Determination: Violation of Procedural Rights and Right to Be Heard
Cited in the reasoning (point 4.3, 4.6) and implied in the final order as the standard to be respected when granting access to documents.
80.2021.43 · ti (art. 187 cpv. 2 LT)
Swiss Tax Chamber Overturns Imputed Rental Value Assessment, Upholds Denial of Transport Deduction
Cited in the reasoning section ('Diritto' 3.2) as a legal basis related to the right of the taxpayer to be heard concerning the basis of the rental value calculation.
80.2024.149 · ti (Art. 187 cpv. 4 LT)
Taxpayers Denied Access to Pre-Investigation Report During Ongoing Inquiry
Cited in the reasoning as the basis for the appealability of the decision denying access to the records.