640.100
LTStGLF
CH-TI
CH-TI
Art. 228 LT Legge tributaria (LT)
LT
Art. 228 LT
1 Nell’esame del ricorso, la Camera di diritto tributario ha le medesime attribuzioni dell’autorità di tassazione nella procedura di tassazione.
2 I ricorsi sono trasmessi all’autorità fiscale che invia gli atti; essa ha la facoltà di chiedere, entro il termine di trenta giorni, di poter presentare delle osservazioni scritte. Resta riservata la facoltà della Camera di diritto tributario di chiedere all’autorità fiscale un supplemento di inchiesta.
3 Il ricorrente ha il diritto di essere sentito. Egli ha la facoltà di ritirare il ricorso in ogni momento. [349]
[349] Cpv. modificato dalla L 6.12.2000; in vigore dal 1.1.2001 - BU 2001, 8.
Decisioni giudiziarie che applicano questa disposizione (232)
80.2024.129 · ti (art. 228 cpv. 1 LT)
Taxpayer Challenge to Imputed Rental Value and Dependent Deduction
Cited in the reasoning section regarding the powers of the Court in appeal review, although the primary order is procedural (annulment and remand).
80.2019.141 · ti (art. 228 cpv. 1 LT)
Taxpayer Appeal: Failure to Justify Increased Valuation in Tax Assessment Decision
Cited to establish the extent of the Tax Appeals Chamber's powers in reviewing the appeal.
80.2020.47 · ti (art. 228 cpv. 1 LT)
Tax Appeal on Private Vehicle Deduction and Supplementary Double Household Expense Deduction
Cited as a procedural provision defining the Tribunal's powers in reviewing the appeal (point 3.2).
80.2014.278 · ti (art. 228 LT)
Taxpayer Appeal Regarding Wealth Tax Assessment and Cash Asset Inclusion
Cited in the context of the court's powers when examining the appeal, specifically regarding the transmission of the file back to the tax authority for further investigation (para 3.2).
80.2012.96 · ti (art. 228 cpv. 2 LT)
Taxpayer Denied Deductions for Private Pension Fund Subscription Costs
Cited in order 2 to confirm the inadmissibility of the subsequent letter due to the expiration of the appeal deadline.
80.2009.66 · ti (Art. 228 cpv. 1 LT)
Taxpayer Appeal of Income Assessment Involving Employer Reimbursements and Remand for Fact-Finding
Mentioned in the reasoning to explain the court's authority, but not explicitly cited in the dispositive orders (1-4).
80.2004.25 · ti (art. 228 LT)
Tax Appeal Struck Due to Withdrawal
Cited in the operative part in relation to the final decision concerning the appeal.
80.2004.80 · ti (art. 228 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Withholding Tax Appeal Withdrawn and Struck from Record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. 228 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. 228 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. 228 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. 228 LT)
Withdrawal of Income and Wealth Tax Appeal
Cited in the ruling section concerning the withdrawal of the appeal.
80.2003.126 · ti (art. 228 LT)
Tax Appeal Withdrawn: Mootness Declared
Cited as part of the legal basis for issuing the decree, likely concerning the final disposition of the case.
80.2003.104 · ti (art. 228 LT)
Withdrawal of Tax Appeal Without Costs
Cited as a procedural basis for the decision that the appeal is struck from the rolls because it became moot.
80.2003.80 · ti (art. 228 LT)
Tax Appeal Struck Due to Withdrawal
Cited in the decree regarding the procedure for handling the withdrawal of the appeal.