640.100
LTStGLF
CH-TI
CH-TI
Art. 204 LT Legge tributaria (LT)
LT
Art. 204 LT
1 L’autorità di tassazione controlla la dichiarazione d’imposta e procede alle indagini necessarie.
2 Esegue la tassazione d’ufficio in base a una valutazione coscienziosa, se il contribuente, nonostante diffida non soddisfa i suoi obblighi procedurali oppure se gli elementi imponibili non possono essere accertati esattamente per mancanza di documenti attendibili. Può tener conto di coefficienti sperimentali, dell’evoluzione patrimoniale e del tenore di vita del contribuente.
Decisioni giudiziarie che applicano questa disposizione (37)
80.2024.41 · ti (Art. 204 cpv. 2 LT)
Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification
Cited in the reasoning section (1.4) explaining why the previous administrative procedure was flawed, which justifies the annulment of the decision in order 1.
80.2023.265 · ti (Art. 204 cpv. 2 LT)
Tax Assessment Inadmissibility Over Insufficient Disclosure of Estimation Criteria
Cited in the reasoning (points 2.1 and 4.2) regarding the general rules for ex officio taxation and conscientious assessment.
80.2023.231 · ti (Art. 204 LT)
Tax Assessment Appeal: Disallowed Expenses and Double Taxation Claim
Cited by the Tax Authority in reasoning related to official assessment, though the appeal itself was rejected on other grounds.
80.2019.398 · ti (Art. 204 cpv. 2 LT)
Taxpayers Appeal Inadmissible Due to Insufficient Evidence Challenging Office Tax Assessment
The final order rejects the appeal, which implicitly confirms the legitimacy of the initial official tax assessment based on the taxpayer's failure to comply with procedural obligations (cited in reasoning for initial assessment).
80.2020.263 · ti (art. 204 cpv. 2 LT)
Tax Assessment Annulled Due to Procedural Defects and Failure to Issue Formal Warning
Cited in the context of the procedure leading to the annulment of the official tax assessment.
80.2021.249 · ti (Art. 204 cpv. 2 LT)
Taxpayer Appeal Regarding Loss Deduction for Unrecoverable Credit of Dissolved German Company
Cited in the reasoning concerning the possibility of official taxation when procedural obligations are not met.
80.2021.25 · ti (art. 204 cpv. 1 LT)
Appeal Rejected: Foreign Study Deduction and Dependent Support Denied
Cited to explain the official authority principle and the duty of the tax authority to investigate facts relevant for taxation, in the context of the lack of proof for dependency deduction.
80.2016.243 · ti (Art. 204 cpv. 3 LT)
Taxpayer Appeal Rejected on Undisclosed Income from Brothel and Property Options
This provision, cited in the reasoning for the tax assessment in 2010, was used to justify the ex officio tax assessment due to lack of collaboration, which led to the rejection of the appeal for that year.
80.2019.220 · ti (Art. 204 cpv. 2 LT)
Tax Assessment Appeal Dismissal and Inadmissibility (2003-2005)
Cited in the reasoning regarding the basis for the ex officio taxation for periods 2004 and 2005.
80.2018.285 · ti (Art. 204 cpv. 1 LT)
Taxpayer Challenge to "Other Income" Assessment Due to Lack of Justification
Cited in the reasoning (section 2.1) regarding the official inquiry principle, but not explicitly in the final orders.
80.2018.285 · ti (Art. 204 cpv. 2 LT)
Taxpayer Challenge to "Other Income" Assessment Due to Lack of Justification
Cited in the reasoning (section 2.3) regarding office assessments, but not explicitly in the final orders.
80.2017.152 · ti (art. 204 LT)
Taxpayer Appeal Inadmissibility Following Official Tax Assessment
Cited in order 4 as context regarding the initial official tax assessment, although the rejection itself is based on procedural inadmissibility.
80.2017.108 · ti (art. 204 cpv. 2 LT)
Tax Assessment Upheld Due to Unexplained Wealth Discrepancy
Cited as a general rule concerning official tax assessment (tassazione d'ufficio) in the grounds for decision, although the decision ultimately rejected the appeal without fully applying the *tassazione d'ufficio* procedure based on lack of appealable material difference.
80.2015.176 · ti (art. 204 cpv. 2 LT)
Taxpayer Burden of Proof in Undocumented Income Assessment Based on Cash Flow Analysis
This article concerning official assessment (tassazione d'ufficio) was cited as context for the reversal of the burden of proof in tax appeal procedures.
80.2014.311 · ti (art. 204 cpv. 2 LT)
Taxpayer vs. Tax Authority: Formal Warning Defect in Ex Officio Assessment
Cited as the basis for annulling the decision because the prerequisites for imposing an ex officio tax assessment (lack of proper notification of the warning) were not met.