640.100
LTStGLF
CH-TI
CH-TI
Art. 206 LT Legge tributaria (LT)
LT
Art. 206 LT
[337] 1 Contro la decisione di tassazione il contribuente può reclamare per scritto all’autorità di tassazione, entro trenta giorni dalla notificazione.
2 Il reclamo presentato contro una decisione di tassazione già esaustivamente motivata può essere trasmesso come ricorso, con il consenso del reclamante e degli altri proponenti, alla Camera di diritto tributario.
3 Il contribuente può impugnare la tassazione operata d’ufficio soltanto con il motivo che essa è manifestamente inesatta. Il reclamo dev’essere motivato e indicare eventuali mezzi di prova.
[337] Art. modificato dalla L 6.12.2000; in vigore dal 1.1.2001 - BU 2001, 8.
Decisioni giudiziarie che applicano questa disposizione (116)
80.2024.32 · ti (art. 206 cpv. 1 LT)
Taxpayer Appeal Regarding Self-Employment Income Assessment and Meal Deductions Based on Lack of Reasoned Decision
Cited in the reasoning section outlining the basis for appeal, although the ground for annulment was procedural.
80.2024.261 · ti (Art. 206 cpv. 3 LT)
Taxpayer Appeal Inadmissible for Failure to Submit Complete Tax Return Contesting Office Assessment
The appeal was rejected based on the failure to meet the formal requirements for challenging an ex officio assessment, specifically the lack of a properly substantiated claim.
80.2023.265 · ti (Art. 206 cpv. 1 LT)
Tax Assessment Inadmissibility Over Insufficient Disclosure of Estimation Criteria
Cited in the reasoning (point 2.2) when discussing the conditions for challenging an ex officio tax assessment, although the final order's annulment is based on procedural violations (right to be heard, Art. 29 Cst.).
80.2023.265 · ti (Art. 206 cpv. 3 LT)
Tax Assessment Inadmissibility Over Insufficient Disclosure of Estimation Criteria
Cited in the reasoning (point 2.2) when discussing the requirements for a valid appeal against an ex officio tax assessment.
80.2024.108 · ti (Art. 206 cpv. 1 LT)
Taxpayer's Untimely Appeal Regarding Property Renovation Deductions
This article defines the 30-day deadline for filing an appeal against a tax assessment, which was the basis for declaring the original appeal inadmissible.
80.2023.177 · ti (Art. 206 cpv. 1 LT)
Taxpayer Domicile Transfer and Tax Assessment Appeals
This provision, along with Art. 132 cpv. 1 LIFD, governs the deadline for filing a complaint against a tax assessment, relevant for ruling on the timeliness of the appeal regarding the 2015 and 2016 tax periods for RI 1.
80.2023.215 · ti (art. 206 cpv. 1 LT)
Taxpayer Appeal Dismissed for Untimely Filing Without Valid Excuse
Cited as the general rule establishing the 30-day deadline for filing an appeal (reclamo) against the tax assessment.
80.2023.175 · ti (art. 206 cpv. 3 LT)
Tax Agent v. Tax Authority: Challenge to Ex Officio Income Assessment
This provision dictates the standard for challenging an official tax assessment (taxation d'ufficio) based on 'manifest inaccuracy' and the requirement for a reasoned appeal indicating evidence.
80.2023.280 · ti (Art. 206 cpv. 3 LT)
Taxpayer Challenge to Ex Officio Assessment Inadmissible Due to Lack of Substantiation
The appeal was rejected based on the grounds related to the inadmissibility of the initial appeal, which requires motivation and indication of means of proof as stipulated by this article.
80.2023.91 · ti (art. 206 cpv. 1 LT)
Taxpayers v. Tax Authority: Timeliness of Appeal and Tax Assessment Notification
Cited to establish the general rule for the deadline for filing a claim against a tax assessment (30 days from notification).
80.2023.194 · ti (Art. 206 cpv. 1 LT)
Tax Appeal Dismissed: Insufficient Documentation for 2018 Assessment and Unsubstantiated Income Claims for 2021
This article, relating to the deadline and written form for lodging an appeal against an official tax assessment, was cited in the context of the admissibility check regarding the 2018 tax period, although the main ground for rejection was based on Art. 206 cpv. 3 LT.
80.2023.194 · ti (Art. 206 cpv. 3 LT)
Tax Appeal Dismissed: Insufficient Documentation for 2018 Assessment and Unsubstantiated Income Claims for 2021
This article, concerning the requirement to substantiate a complaint against an official tax assessment by proving its 'manifest inaccuracy,' was the basis for declaring the appeal inadmissible for the 2018 tax period.
80.2023.48 · ti (art. 206 cpv. 1 LT)
Taxpayer Appeal Rejected as Untimely Due to Knowledge from Subsequent Payment Notice
Cited in the reasoning as the general rule for filing a tax appeal, which supports the finding regarding the inadmissibility of the appeal.
80.2022.116 · ti (Art. 206 cpv. 3 LT)
Taxpayers Appeal of Ex Officio Foreign Income Assessment Upheld
Cited in the reasoning section regarding the requirements for challenging an ex officio assessment, which informs the overall outcome of the appeal.
80.2023.158 · ti (Art. 206 cpv. 1 LT)
Taxpayer Appeal Dismissed for Insufficient Tax Declaration and Non-Compliance Fine
This article was mentioned in the reasoning concerning the appeal against the formal notice, but the rejection of this specific appeal in order 1 is based on the procedural defect of the appeal itself (lack of signature), not explicitly cited in the operative part regarding the inadmissibility.