640.100
LTStGLF
CH-TI
CH-TI
Art. 205 LT Legge tributaria (LT)
LT
Art. 205 LT
1 L’autorità di tassazione fissa, nella decisione di tassazione, gli elementi imponibili, l’aliquota e l’ammontare dell’imposta.
2 Le modifiche rispetto alla dichiarazione d’imposta sono comunicate con breve motivazione al contribuente al momento della notifica della decisione di tassazione.
3 Una copia della decisione di tassazione va al Comune cui spetta il prelevamento dell’imposta comunale.
Decisioni giudiziarie che applicano questa disposizione (5)
80.2019.197 · ti (art. 205 cpv. 1 e 2 LT)
Taxpayer Appeal on Limited Tax Liability, Imputed Rental Value, and Asset Valuation
Cited in the appeal but the court did not explicitly order a change based on it in the final orders regarding deductions/substance determination.
80.2012.14 · ti (art. 205 cpv. 2 LT)
Taxpayer Alimony Deduction Error Not Grounds for Extraordinary Tax Assessment Revision
Cited in the reasoning to support the argument that the failure to mention alimony expenses does not constitute a violation of essential procedural rules.
14.2003.95 · ti (Art. 205 LT)
Municipality Tax Arrears Execution Appeal: Enforceability of Tax Bill as Administrative Decision
Referenced in the context of discussing the proper notification procedure for the taxation decision that the appellant allegedly failed to challenge.
80.1999.184 · ti (art. 205 e 206 LT)
Taxpayer's Burden of Proof for Timely Objection Submission
These provisions regarding registered mail are mentioned in the reasoning about the burden of proof, but are not cited in the dispositive. Therefore, they are excluded.
80.2019.197 · ti (Art. 205 cpv. 1 e 2 LT)
German Resident Taxpayer v. Swiss Tax Authority (Imputed Rental Value and Worldwide Income Assessment)
Mentioned in the appellant's argument regarding the violation of the right to be heard, leading to the partial annulment and remand of the decision regarding income deductions and foreign asset determination.