640.100
LTStGLF
CH-TI
CH-TI
Art. 2 LT Legge tributaria (LT)
LT
Art. 2 LT
1 Le persone fisiche sono assoggettate all’imposta in virtù della loro appartenenza personale quando hanno domicilio o dimora fiscali nel Cantone.
2 Una persona ha domicilio fiscale nel Cantone quando vi risiede con l’intenzione di stabilirsi durevolmente o quando il diritto federale ivi le conferisce uno speciale domicilio legale.
3 La dimora fiscale nel Cantone è data quando una persona vi soggiorna senza interruzioni apprezzabili
a) almeno 30 giorni esercitandovi un’attività lucrativa;
b) almeno 90 giorni senza esercitare un’attività lucrativa.
4 Non ha domicilio o dimora fiscali chi, domiciliato fuori Cantone, soggiorna nel Cantone unicamente per frequentare una scuola o per farsi curare in un istituto.
5 ... [4]
[4] Cpv. abrogato dalla L 26.6.1995; in vigore dal 1.1.1995 - BU 1995, 411.
Decisioni giudiziarie che applicano questa disposizione (22)
80.2022.100 · ti (art. 2 cpv. 3 LT)
Tax Domicile Dispute: Ticino vs. Zug Residency
This provision defines the concept of fiscal residence based on the number of days present in the canton, which was part of the court's legal analysis regarding the case.
80.2019.23 · ti (art. 2 cpv. 1 LT)
Retired Foreign Nationals' Unlimited Tax Liability and Tax Appeal Timeliness
Cited as part of the basis for the decision on unlimited tax liability in Canton Ticino.
80.2019.241 · ti (art. 2 cpv. 2 LT e art. 3 cpv. 2 LIFD)
Taxpayer Residency Estimation Annulled for Lack of Formal Warning
These articles concerning the definition of tax domicile justified the annulment and remittance for re-examination of the taxpayer's status (personal vs. economic affiliation).
80.2017.238 · ti (art. 2 cpv. 1 LT)
Tax Domicile Dispute: Center of Vital Interests Prevails Over Claimed Foreign Residence
The court confirmed that the taxpayers were unlimitedly taxable in Switzerland and Ticino based on this provision.
80.2015.45 · ti (art. 2 cpv. 1 LT)
Taxpayers' Appeal of Unlimited Taxation Dismissed Due to Untimely Filing and Retention of Center of Interests
This provision was cited as the basis for concluding that the appellants were unlimitedly taxable in the Canton of Ticino.
80.2016.58 · ti (art. 2 cpv. 1 LT)
Tax Liability Allocation in Alternating Domicile Dispute
Cited as part of the legal basis for determining fiscal domicile.
80.2016.58 · ti (art. 2 cpv. 3 LT)
Tax Liability Allocation in Alternating Domicile Dispute
Cited as part of the legal basis for determining fiscal residence.
39.2002.68 · ti (art. 2 Reg. LT)
Appeal on Repayment and Cessation of Family Allowances
Specifies the flat-rate deduction for maintenance costs for buildings based on their age.
52.2001.345 · ti (art. 2 LT)
Domicile Determination Appeal: Familial Ties vs. Employment Location
Cited in the preamble to the decision but not explicitly in the dispositive orders 1 and 2.
39.2000.97 · ti (art. 2 Reg. LT)
Appeal Regarding First-Child Allowance Denial Based on Income Threshold
Cited concerning the lump-sum deduction for maintenance expenses based on the age of the building.
39.2000.42 · ti (art. 2 Reg. LT)
Appeal Regarding Family Allowance Calculations and Deductible Expenses
Cited to establish the flat-rate deduction percentage for maintenance expenses based on the building's age.
80.1999.11 · ti (art. 2 cpv. 1 LT)
Tax Domicile Dispute: Weekend Residence vs. Employment Center
Cited in the reasoning section regarding the basis for personal tax liability when domiciled in the Canton, relevant to the dismissal of the appeal.
80.1999.11 · ti (art. 2 cpv. 2 LT)
Tax Domicile Dispute: Weekend Residence vs. Employment Center
Cited in the reasoning section defining fiscal domicile by residence with intention to settle permanently, relevant to the dismissal of the appeal.
80.1999.11 · ti (art. 2 cpv. 3 lett. a LT)
Tax Domicile Dispute: Weekend Residence vs. Employment Center
Cited in the reasoning section defining fiscal domicile by temporary presence while gainfully employed, relevant to the dismissal of the appeal.
90.1997.187 · ti (art. 2 L.T.P.)
Municipality v. Fee Imposition for Boundary Approval
This provision was cited as establishing the Court's jurisdiction (referred to as LPT in the text, but the context suggests a law establishing jurisdiction over the appeal).