Art. 196 LT Legge tributaria (LT)

80.2021.25 · ti (art. 196 LT)

Appeal Rejected: Foreign Study Deduction and Dependent Support Denied

Cited to explain the principle of collaboration between the authority and the taxpayer, relevant to the lack of response from the appellant regarding the dependency deduction documentation.

80.2019.33 · ti (art. 196 LT)

Taxpayer Appeal on Income Tax Deductions for Property Renovations Following Audit Dispute

Cited in the reasoning leading to the dispositive, indicating the taxpayer's duty to collaborate with the tax authority for an exact assessment.

80.2018.285 · ti (Art. 196 LT)

Taxpayer Challenge to "Other Income" Assessment Due to Lack of Justification

Cited in the reasoning (section 2.1) regarding the principle of collaboration, but not explicitly in the final orders.

80.1996.233 · ti (art. 196. cpv. 2 LT 1976)

Taxpayer Loss Deduction Appeal Regarding Prior Sideline Activity

Cited in reasoning section 5 as a basis for excluding grounds for review of the 1991-92 IC assessment.

80.1995.59 · ti (art. 196 cpv. 1 lett. a LT)

Taxpayer Challenge to Final 1983-84 Tax Assessment Time-Barred

Although cited in the reasoning section to explain the grounds for revision, this article was not explicitly cited in the final dispositive orders (1 through 4).

80.2007.151 · ti (art. 196 cpv. 1 LT)

Tax Recovery and Fines for Undeclared Retirement Payout

Cited in relation to the duty of tax authorities and taxpayers to cooperate in determining the facts for complete taxation.

80.2016.58 · ti (art. 196 seg. LT)

Tax Domicile Dispute Between Cantons: Alternating Tax Domicile Finding

Cited in the reasoning regarding the burden of proof, which underpins the factual determination leading to the operative decision.

80.2019.370 · ti (art. 196 LT)

Taxpayer Dispute Over Deductibility of Movable Asset Administration Fees

Cited in the reasoning regarding the duty of cooperation, but not in the dispositive, thus excluded.