640.100
LTStGLF
CH-TI
CH-TI
Art. 195 LT Legge tributaria (LT)
LT
Art. 195 LT
1 I municipi allestiscono e tengono a giorno il registro dei contribuenti secondo le modalità stabilite dalla Divisione delle contribuzioni.
2 Essi comunicano all’autorità fiscale ogni modificazione del registro dei contribuenti.
Decisioni giudiziarie che applicano questa disposizione (13)
80.2018.217 · ti (art. 195 cpv. 5 LT)
Taxpayers Appeal Denied for Untimely Filing Despite Foreign Travel
Invoked by the court as a legal basis for rejecting the request for reinstatement of the deadline.
80.2016.96 · ti (art. 195 cpv. 5 LT)
Taxpayer Appeal of Inadmissible Late Claim Due to Personal Hardship
This provision was cited in the dispositive reasoning section (2.7) as the basis for confirming the inadmissibility of the appeal because the invoked reasons did not justify the extension of the deadline.
80.2015.169 · ti (art. 195 cpv. 5 LT)
Taxpayer v. Tax Authority: Untimely Appeal Due to Work Trip
This provision concerning the grounds for restoring the deadline was cited as the legal basis for confirming the inadmissibility of the appeal's underlying complaint.
80.2015.180 · ti (art. 195 cpv. 5 LT)
Taxpayer Late Appeal Inadmissible Due to Untimely Filing and Insufficient Justification
Cited in the conclusion because the invoked reasons did not justify the restoration of the appeal deadline.
80.2015.19 · ti (art. 195 cpv. 5 LT)
Taxpayer's Appeal Inadmissible Due to Untimely Filing
Cited as part of the legal basis for confirming the inadmissibility of the appeal because the invoked reasons did not justify an extension of time.
80.2015.21 · ti (Art. 195 cpv. 5 LT)
Taxpayer's Appeal Inadmissible Due to Untimely Filing Rejected
The appeal was rejected because the invoked grounds did not justify the extension of the appeal deadline, as required by this provision.
80.2014.252 · ti (art. 195 cpv. 5 LT)
Tax Assessment Appeal Timeliness
Cited in the dispositive (point 6) as one of the legal bases for rejecting the appeal because the invoked reasons did not justify an extension of the deadline.
80.2014.252 · ti (art. 195 cpv. 5 LT)
Taxpayer Appeal Inadmissibility Upheld Despite Reasons for Late Filing
Cited in Section 6 to state the legal basis for why the appeal was rejected due to the untimeliness of the initial appeal.
80.2015.169 · ti (art. 195 cpv. 5 LT)
Taxpayer's Missed Pension Deduction Deadline Due to Work Travel
This provision was cited in the reasoning to justify why the reasons invoked by the appellant did not justify the reinstatement of the time limit for the claim (reclamo).
80.2015.180 · ti (art. 195 cpv. 5 LT)
Taxpayer's Appeal Inadmissible Due to Late Filing Despite Claims of Excusable Absence and Accountant Error
Cited in the reasoning's conclusion as the relevant provision justifying the rejection of the appeal based on the non-justified delay.
80.2015.19 · ti (art. 195 cpv. 5 LT)
Taxpayer Loses Appeal on Late Tax Filing Justification
Cited in the dispositive as one of the legal bases for rejecting the appeal, linked to the finding that the delay in filing the complaint was not excusable.
80.2015.21 · ti (art. 195 cpv. 5 LT)
Taxpayer Appeal Regarding Late Complaint and Tax Assessment Dismissed
Cited as a primary reason for confirming the inadmissibility of the appeal because the invoked reasons do not justify a time limit extension.
80.2016.96 · ti (art. 195 cpv. 5 LT)
Taxpayer Appeal Against Inadmissible Challenge to Ex Officio Assessment Denied on Grounds of Missed Deadline and Lack of Serious Reasons
Cited in the final orders as the basis for confirming the inadmissibility of the appeal because the justification for delay was insufficient.