640.100
LTStGLF
CH-TI
CH-TI
Art. 207 LT Legge tributaria (LT)
LT
Art. 207 LT
1 L’autorità di tassazione nell’esame del reclamo ha le medesime facoltà che le spettano in sede di tassazione.
2 Non è concesso di ritirare il reclamo quando emerge dalle circostanze che la tassazione impugnata era insufficiente.
Decisioni giudiziarie che applicano questa disposizione (243)
80.2021.265 · ti (art. 207 cpv. 1 LT)
Taxpayers' Right to be Heard Violation in Tax Assessment Revision
Cited as the legal basis for the tax authority's full review powers upon appeal.
80.2021.265 · ti (art. 207 cpv. 2 LT)
Taxpayers' Right to be Heard Violation in Tax Assessment Revision
Cited as the legal basis prohibiting withdrawal of the appeal when the initial assessment was insufficient.
80.2015.274 · ti (Art. 207 cpv. 1 LT)
Taxpayers v. Assessing Authority: Comprehensive Reassessment Upon Objection
Cited in the reasoning section to establish the tax authority's power during the complaint examination, which forms the procedural basis for the decision's outcome.
80.2009.124 · ti (art. 207 cpv. 1 LT)
Taxpayer Appeal Against Unilateral Adverse Tax Reassessment Violating Right to be Heard
Cited in the reasoning section regarding the authority's power during the complaint procedure.
80.2009.124 · ti (art. 207 cpv. 2 LT)
Taxpayer Appeal Against Unilateral Adverse Tax Reassessment Violating Right to be Heard
Cited in the reasoning section regarding the condition under which the withdrawal of the complaint is not permitted if the assessment was incorrect.
80.2004.25 · ti (art. 207 cpv. 2 LT)
Tax Appeal Struck Due to Withdrawal
Cited in the operative part as the legal basis for removing the appeal from the roll after its withdrawal.
80.2009.133 · ti (art. 207 cpv. 1 LT)
Taxpayer Appeal Against Detrimental Modification of Tax Assessment Without Hearing
Cited to establish the powers of the tax authority during the complaint procedure, which mirror those in the original assessment procedure.
80.2009.133 · ti (art. 207 cpv. 2 LT)
Taxpayer Appeal Against Detrimental Modification of Tax Assessment Without Hearing
Cited in discussing the conditions under which the withdrawal of the complaint is not permitted if the assessment was 'inexact'.
80.2004.22 · ti (art. 207 cpv. 2 e 228 LT)
Appeal Withdrawal and Striking of Case
These provisions were considered before the decision was made to strike the appeal from the roll (which is the main operative act).
80.2004.80 · ti (art. 207 cpv. 2 LT)
Withholding Tax Appeal Withdrawn and Struck from Record
Cited as the legal basis for striking the appeal from the roll after it was withdrawn.
80.2004.90 · ti (Art. 207 cpv. 2 LT)
Tax Appeal Withdrawal and Dismissal (2001-2002 Income/Wealth Tax)
Cited as a legal basis for the decision to strike the appeal from the roll due to withdrawal.
80.2002.90 · ti (art. 207 cpv. 2 LT)
Appeal Withdrawal and Dismissal for Mootness
Cited in the preamble to the decree, supporting the decision to strike the appeal from the rolls after its withdrawal.
80.2003.19 · ti (art. 207 cpv. 2 LT)
Tax Appeal Withdrawal and Striking from Record
Cited as a legal basis related to the procedure that led to the appeal being struck from the roll.
80.2003.159 · ti (art. 207 cpv. 2 LT)
Withdrawal of Income and Wealth Tax Appeal
Cited in the ruling section concerning the withdrawal of the appeal.
80.2003.131 · ti (art. 207 cpv. 2 e 228 LT)
Withdrawal of Appeal Regarding Tax Security Request
These articles are cited in the preamble leading to the decision that the appeal is struck from the rolls due to withdrawal.