Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
640.100 LTStGLF CH-TI

Art. 208 LT Legge tributaria (LT)

LT
Apri la fonte ufficiale Atto completo (375 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 208 LT

1 L’autorità di tassazione prende la sua decisione fondandosi sui risultati dell’inchiesta. Può determinare nuovamente tutti gli elementi imponibili e, sentito il contribuente, modificare la tassazione anche a svantaggio del medesimo.

2 La decisione deve essere motivata e notificata al contribuente e inviata in copia al Comune cui spetta il prelevamento dell’imposta comunale.

3 La procedura di reclamo è gratuita. L’articolo 197 capoverso 3 è applicabile per analogia.

← Art. 207 LT Legge tributaria (LT) Art. 209 LT →

Ti chiedi come si applica questa disposizione alla tua fattispecie?

Analizza questa norma insieme alla giurisprudenza, ai commentari e alle disposizioni correlate in Legislator AI.

Apri in Legislator →

Decisioni giudiziarie che applicano questa disposizione (93)

80.2024.135 · ti (art. 208 cpv. 2 LT)
Taxation of Property Sale Profits and AVS Deduction Appeal
Cited in connection with the procedural requirement for the tax authority to issue a reasoned decision following an objection.
80.2024.176 · ti (art. 208 cpv. 1 LT)
Taxpayer Challenge to Income Assessment Based on Undocumented Foreign Gift
Cited regarding the authority's duty to base its decision on the investigation results (point 1.3).
80.2024.176 · ti (art. 208 cpv. 2 LT)
Taxpayer Challenge to Income Assessment Based on Undocumented Foreign Gift
Cited as the basis for the obligation of the tax authority to issue a reasoned decision when examining the appeal (point 1.3).
80.2023.272 · ti (art. 208 cpv. 1 LT)
Taxpayer Appeal Regarding Imputed Rental Value and Renewal Fund Deductions
Cited in reasoning section 2.2.1 concerning the requirement for the tax authority to base its decision on the results of the investigation.
80.2023.272 · ti (art. 208 cpv. 2 LT)
Taxpayer Appeal Regarding Imputed Rental Value and Renewal Fund Deductions
Cited in reasoning section 2.2.1 concerning the requirement for the tax authority to issue a reasoned decision during the appeal process.
80.2022.251 · ti (art. 208 cpv. 2 LT)
Tax Deduction Appeal: Commuting Expenses Upheld, Securities Fees Remitted
The decision regarding administrative title fees was annulled due to a lack of proper motivation, citing this article.
80.2022.229 · ti (art. 208 cpv. 1 LT)
Taxpayer Appeal Regarding Withholding Tax and Unjustified Income Inclusion
Cited in the reasoning section regarding the required basis for the tax authority's decision following a complaint.
80.2022.229 · ti (art. 208 cpv. 2 LT)
Taxpayer Appeal Regarding Withholding Tax and Unjustified Income Inclusion
Cited in the reasoning section detailing the requirement for the tax authority to issue a reasoned decision upon appeal, which forms the basis for annulling the original decision due to lack of motivation.
80.2020.14 · ti (art. 206-208 LT)
Gift Tax Deduction Denial for Unassumed Mortgage Debt
Cited in the reasoning section regarding the right to object to the tax notice.
80.2023.52 · ti (art. 208 LT)
Taxpayer Appeal of Income and Wealth Tax Assessment Dismissed for Lack of Jurisdiction
This provision is cited along with Art. 135 LIFD to establish that the appeal body is precluded from examining the appeal in the absence of a decision on objection from the tax authority.
80.2022.83 · ti (art. 208 cpv. 1 LT)
Taxpayer Appeal Against Income and Wealth Tax Assessment Due to Inadequate Investigation of Ex-Wife's Finances
Cited in the context of the tax authority basing its decision on the results of the investigation, the failure to do so led to the annulment.
80.2022.83 · ti (art. 208 cpv. 2 LT)
Taxpayer Appeal Against Income and Wealth Tax Assessment Due to Inadequate Investigation of Ex-Wife's Finances
Cited in the context of the requirement for a motivated decision by the tax authority after a complaint, the violation of which led to the annulment.
80.2022.1 · ti (art. 208 cpv. 1 LT)
Taxpayer Share Purchase Valuation Dispute and Contradictory Assessment
Cited in connection with the requirement for the tax authority to base its decision on the investigation's findings following an objection.
80.2022.1 · ti (art. 208 cpv. 2 LT)
Taxpayer Share Purchase Valuation Dispute and Contradictory Assessment
Cited in connection with the requirement for a reasoned decision following an objection (reclamo).
80.2022.46 · ti (art. 208 cpv. 2 LT)
Taxpayer v. Tax Authority (Real Estate Profit Tax Deduction Justification)
This provision regarding the requirement for a reasoned decision is implicitly the ground for annulling the lower court's decision due to lack of reasoning.