640.100
LTStGLF
CH-TI
CH-TI
Art. 227 LT Legge tributaria (LT)
LT
Art. 227 LT
1 Il contribuente può impugnare con ricorso scritto la decisione su reclamo dell’autorità di tassazione, entro trenta giorni dalla notifica, davanti alla Camera di diritto tributario. È riservato l’articolo 206 capoverso 2. [348]
2 Il ricorrente deve indicare, nell’atto di ricorso, le conclusioni, i fatti sui quali esse sono fondate e i mezzi di prova; i documenti probatori devono essere allegati o designati esattamente. Se il ricorso non soddisfa questi requisiti, al ricorrente è assegnato un congruo termine per rimediarvi, con la comminatoria dell’irricevibilità.
3 Con il ricorso possono essere fatti valere tutti i vizi della decisione impugnata e della procedura anteriore.
[348] Cpv. modificato dalla L 6.12.2000; in vigore dal 1.1.2001 - BU 2001, 8.
Decisioni giudiziarie che applicano questa disposizione (103)
80.2024.129 · ti (art. 227 cpv. 3 LT)
Taxpayer Challenge to Imputed Rental Value and Dependent Deduction
Cited in the reasoning section regarding the scope of review in appeal, although the primary order is procedural (annulment and remand).
80.2025.79 · ti (Art. 227 cpv. 2 LT)
Appeal Inadmissible Due to Insufficient Grounds and Lack of Formal Waiver Documentation
The appeal was declared inadmissible because it did not meet the requirements for motivation, facts, and conclusions stipulated in this article, after the supplementary term was not used.
80.2019.150 · ti (Art. 227 cpv. 1 LT)
Taxation of Zero-Cost Share Acquisition as Employment Income Upheld; Cantonal Wealth Tax Appeal Inadmissible.
Cited to establish the procedural basis for appealing the decision on objection to the Tax Authority, which was then used to declare the appeal inadmissible regarding cantonal net wealth tax.
80.2024.236 · ti (Art. 227 LT)
Tax Appeal Inadmissibility Due to Insufficient Substantiation
The appeal was declared inadmissible because it did not meet the formal requirements established by this article.
80.2024.38 · ti (art. 227 cpv. 1 LT)
Tax Assessment Appeal Inadmissibility and Unfounded Wealth Tax Challenge
Cited in the reasoning section concerning the admissibility of the appeal against the decision on the objection, which frames the court's jurisdiction regarding the substance of the tax assessment, although the final decision did not rule on the merits.
80.2023.177 · ti (Art. 227 cpv. 1 LT)
Taxpayer Domicile Transfer and Tax Assessment Appeals
This provision, along with Art. 140 cpv. 1 LIFD, governs the right of appeal against the decision on a complaint to the Chamber of Tax Law, relevant for the 2014 tax assessment appeal.
80.2022.27 · ti (Art. 227 cpv. 1 LT)
Tax Assessment Appeal: Imputed Rental Value, Director's Fees, and Wealth Tax on Non-Residents
Used to declare the appeal inadmissible regarding the wealth tax because the required conditions for appeal (interest in challenging the decision) were not met for that part of the claim.
80.2021.45 · ti (Art. 227 cpv. 1 LT)
Taxpayer Appeal Regarding Business Asset Classification of Company Participation
Cited as the procedural basis for filing the appeal against the decision on objection.
80.2021.45 · ti (Art. 227 cpv. 2 LT)
Taxpayer Appeal Regarding Business Asset Classification of Company Participation
Cited regarding the procedural requirement to specify conclusions, facts, and evidence in the appeal.
80.2021.45 · ti (Art. 227 cpv. 3 LT)
Taxpayer Appeal Regarding Business Asset Classification of Company Participation
Cited as establishing that all defects in the challenged decision and prior procedure can be raised in the appeal.
80.2023.13 · ti (Art. 227 cpv. 1 LT)
Taxpayer Appeal on Timeliness of Tax Complaints and Prior Dismissal Reconsideration
Cited as the basis for annulling the decision regarding tax years 2015 to 2019, which concerned an appeal against a decision on a prior appeal.
80.2023.45 · ti (art. 227 cpv. 1 LT)
Tax Appeal Dismissed for Untimely Filing
Although cited in the reasoning to establish the appeal deadline, this article is not explicitly cited in the dispositive orders (1-3).
80.2020.14 · ti (art. 227 cpv. 1 LT)
Gift Tax Deduction Denial for Unassumed Mortgage Debt
Cited in the reasoning section related to the admissibility of the appeal against the decision after objection (though the main decision on admissibility was based on timely filing derived from notification rules).
80.2021.244 · ti (Art. 227 cpv. 1 LT)
Gift Tax Assessment Upheld on Unsubstantiated Expense Claim
Cited as the general rule for appealing a decision on objection to the Cantonal Tax Authority.
80.2021.139 · ti (art. 227 cpv. 1 LT)
Tax Appeal Dismissed for Late Filing Following Indirect Notice
Cited to establish the deadline and procedure for appealing a ruling on objection.