640.100
LTStGLF
CH-TI
CH-TI
Art. 200 LT Legge tributaria (LT)
LT
Art. 200 LT
1 Il contribuente deve fare tutto il necessario per consentire una tassazione completa ed esatta.
2 Deve segnatamente fornire, a domanda dell’autorità di tassazione, informazioni orali e scritte e presentare libri contabili, giustificativi e altri attestati, come anche documenti concernenti le relazioni d’affari.
3 Le persone fisiche con reddito da attività lucrativa indipendente e le persone giuridiche devono conservare per dieci anni i libri di commercio e le distinte di cui all’articolo 199 capoverso 2 nonché gli altri giustificativi relativi alla loro attività. Le modalità secondo cui devono essere tenuti e conservati tali documenti sono disciplinate dalle disposizioni applicabili del Codice delle obbligazioni relative alla contabilità commerciale e alla presentazione dei conti. [330]
[330] Cpv. modificato dalla L 23.3.2015; in vigore dal 1.1.2015 - BU 2015, 221; precedente modifica: BU 2009, 84.
Decisioni giudiziarie che applicano questa disposizione (21)
80.2024.41 · ti (Art. 200 cpv. 1 LT)
Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification
Cited in the reasoning section (1.4) regarding the procedural obligation to request missing documents, leading to the annulment in order 1.
80.2025.1 · ti (Art. 200 cpv. 1 e 2 LT)
Taxpayer Appeal Against Assessment Based on Undocumented Income Sources
Cited in the reasoning section regarding the taxpayer's obligation to cooperate in establishing a complete and accurate tax assessment, which forms the basis for rejecting the appeal on merit.
80.2023.50 · ti (art. 200 cpv. 1 LT)
Tax Assessment Appeal Regarding Disguised Profit Distributions and Deemed Income
Cited in the reasoning concerning the taxpayer's duty to provide complete and accurate information regarding interest paid abroad.
80.2023.50 · ti (art. 200 cpv. 2 LT)
Tax Assessment Appeal Regarding Disguised Profit Distributions and Deemed Income
Cited in the reasoning concerning the taxpayer's duty to provide required documentation upon request from the tax authority.
80.2019.160 · ti (Art. 200 cpv. 1 e cpv. 2 LT)
Tax Appeal Dismissed for Lack of Interest and Unsubstantiated Liabilities
Cited in relation to the taxpayer's duty to cooperate during the assessment, which was breached by the appellant.
80.2021.25 · ti (art. 200 LT)
Appeal Rejected: Foreign Study Deduction and Dependent Support Denied
Cited to establish the taxpayer's obligation to cooperate in achieving a complete and correct taxation, relevant to the lack of documentation for the dependency deduction.
80.2020.220 · ti (art. 200 cpv. 2 LT)
Taxpayer Objection Admissibility Versus Detailed Motivation Requirement
Cited as the legal basis for the request to remit the case to the Tax Office for a merits decision if the inadmissibility ruling was unfounded.
80.2019.270 · ti (art. 200 LT)
Tax Deduction Dispute for Property Maintenance Expenses and Procedural Defect in Reasoning
Cited as the procedural obligation the appellant failed to meet regarding property expense substantiation, leading to the rejection of part of the appeal.
80.2016.39 · ti (art. 200 cpv. 1 LT)
Taxpayer Appeal on Debt Recognition and Procedural Flaw in Income Addition
Cited in the reasoning concerning the taxpayer's general obligation to facilitate complete and accurate taxation.
80.2016.39 · ti (art. 200 cpv. 2 LT)
Taxpayer Appeal on Debt Recognition and Procedural Flaw in Income Addition
Cited in the reasoning concerning the taxpayer's general obligation to provide information, records, and documents upon request.
80.2019.33 · ti (art. 200 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. 200 LT)
Taxpayer Challenge to "Other Income" Assessment Due to Lack of Justification
Cited in the reasoning (section 2.1) regarding the taxpayer's obligation to cooperate, but not explicitly in the final orders.
80.2017.236 · ti (art. 200 cpv. 2 LT)
Tax Liability Based on Effective Management in Ticino
Cited as part of the law establishing the taxpayer's duty to cooperate and provide documentation, which the appellant failed to meet.
80.2016.233 · ti (art. 200 LT)
Taxpayer vs. Tax Authority: Real Estate Profit Assessment and Deductible Costs
The appeal was rejected based on the appellant's failure to meet the burden of proof regarding investment costs.
80.2007.151 · ti (art. 200 cpv. 1 LT)
Tax Recovery and Fines for Undeclared Retirement Payout
Cited regarding the taxpayer's obligation to facilitate complete and accurate taxation.