640.100 LTStGLF

CH-TI

Art. 194 LT Legge tributaria (LT)

LT

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Art. 194 LT

1 I crediti fiscali si prescrivono in cinque anni dalla crescita in giudicato della tassazione.

2 La sospensione e l’interruzione della prescrizione sono disciplinate dall’articolo 193 capoversi 3 e 4.

3 Il diritto di riscossione si prescrive, in ogni caso, in dieci anni dalla fine dell’anno in cui la tassazione è cresciuta in giudicato.

← Art. 193 LT Legge tributaria (LT) Art. 195 LT →

Decisioni giudiziarie che applicano questa disposizione (7)

80.2019.346 · ti (Art. 194 cpv. 1 LT)

Taxpayer Appeal Against Ex-Officio Assessment and Payment Demands

Cited in reasoning regarding the statute of limitations for tax collection rights under cantonal law.

80.2016.61 · ti (Art. 194 cpv. 3 LT)

Taxpayer v. Tax Authority: Expiration of Collection Rights Following Joint Liability Termination

Cited alongside Art. 121 LIFD as establishing the absolute prescription for the cantonal and municipal taxes for the relevant periods.

15.2012.24 · ti (art. 194 LT)

Challenge to Forced Sale Encumbrance List in Agricultural Property Execution

Cited in the final list of articles used, relating to the statute of limitations for tax credits, relevant to the rejected tax claim.

80.1996.97 · ti (art. 194 LT 1994)

Taxpayer Liability for Undisclosed Property Tax Liens

Cited as the provision regarding the non-prescription of the tax credit itself, although the appeal was rejected.

80.2014.325 · ti (art. 194 LT)

Administrator Liability for Unpaid Corporate Taxes: Prescription and Procedural Violations

Cited in point 1.2 for establishing the prescription periods applicable to the Cantonal Tax claims.

80.2015.214 · ti (art. 194 LT)

Tax Authority vs. Former Administrator: Prescription of Joint and Several Tax Liability

The decision addresses the prescription of tax claims, directly referencing the limitation periods under cantonal law.

80.2016.61 · ti (Art. 194 cpv. 3 LT)

Taxpayer v. State: Remission of Expired Tax Debts

Cited as the equivalent provision in cantonal law concerning the absolute prescription of the right to collect taxes for the period 1999-2002.