640.100 LTStGLF

CH-TI

Art. 211 LT Legge tributaria (LT)

LT

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Art. 211 LT

1 Se il debitore della prestazione imponibile non ha operato oppure ha operato solo in parte la ritenuta d’imposta, l’autorità di tassazione lo obbliga a versare l’imposta non trattenuta. Rimane riservato il regresso del debitore nei confronti del contribuente.

2 Se ha operato una trattenuta troppo elevata, il debitore della prestazione imponibile deve restituire la differenza al contribuente.

3 Se il debitore della prestazione imponibile non ha operato oppure ha operato solo in parte la ritenuta d’imposta e non è possibile procedere a una riscossione posticipata presso il medesimo, l’autorità di tassazione può obbligare il contribuente a pagare gli arretrati dell’imposta alla fonte dovuta. [340]

[340] Cpv. introdotto dalla L 9.11.2020; in vigore dal 1.1.2021 - BU 2021, 15.

← Art. 210 LT Legge tributaria (LT) Art. 212 LT →

Decisioni giudiziarie che applicano questa disposizione (6)

80.2023.212 · ti (Art. 211 LT)

Employer Withholding Tax Assessment Over Single Parent Tax Tariff Eligibility

Cited in the final order (Point 3 implicitly via context of costs/reimbursement, though the primary ground for annulment in Point 1 was procedural relating to the type of procedure used, the court's analysis hinges on the correct application/distinction of this article in relation to the recovery).

80.2008.116 · ti (art. 211 cpv. 2 LT)

Employer Refund for Overpaid Withholding Tax After Assessment Deadline

Cited as the legal basis allowing the restitution of tax retained in excess when no formal decision was issued.

80.2006.165 · ti (art. 211 cpv. 2 LT)

Employer's Right to Refund Over-Withheld Tax After Statutory Deadline

This provision (along with Art. 138 LIFD, which was implicitly acknowledged in the reasoning but not strictly required in the final order) grounds the court's decision to allow the correction and restitution of the over-withheld tax.

80.2002.204 · ti (Art. 211 cpv. 1 LT)

Taxpayer Liability for Unwithheld Disability Insurance Tax

Cited in the dispositive (order 1, indirectly via reasoning 6.11) as the legal basis supporting the decision to annul the tax assessment against the taxpayer, as the obligation to pay the non-withheld tax rests with the payer of the benefit.

80.2002.204 · ti (art. 211 cpv. 1 LT)

Commuter Tax Liability Versus Withholding Agent Responsibility

The decision was annulled because the appealed decision contradicts this article regarding who is liable for the tax when the payer fails to withhold (Art. 6.11).

80.2008.116 · ti (art. 211 cpv. 2 LT)

Employer's Overpayment Refundability Despite Time-Barred Challenge

Cited in the dispositive as the legal basis for ordering the restitution of the excess tax withheld.