640.100
LTStGLF
CH-TI
CH-TI
Art. 232 LT Legge tributaria (LT)
LT
Art. 232 LT
1 Una decisione o sentenza cresciuta in giudicato può essere riveduta a vantaggio del contribuente, a sua domanda o d’ufficio
a) se vengono scoperti fatti rilevanti o mezzi di prova decisivi;
b) se l’autorità giudicante non ha tenuto conto di fatti rilevanti o di mezzi di prova decisivi, che conosceva o doveva conoscere, oppure ha altrimenti violato principi essenziali della procedura;
c) se un crimine o un delitto ha influito sulla decisione o sulla sentenza;
d) se, in caso di conflitti in materia di doppia imposizione intercantonale o internazionale l’autorità che ha deciso giunge alla conclusione che, secondo le norme applicabili per evitare la doppia imposizione, il Cantone deve limitare il proprio diritto di imporre. [353]
2 La revisione è esclusa se l’istante, ove avesse usato la diligenza che da lui poteva essere ragionevolmente pretesa, avrebbe potuto far valere già nel corso della procedura ordinaria il motivo di revisione invocato.
[353] Lett. introdotta dalla L 6.12.2000; in vigore dal 1.1.2001 - BU 2001, 8.
Decisioni giudiziarie che applicano questa disposizione (58)
80.2024.34 · ti (Art. 232 cpv. 1 lett. a LT)
Taxpayer Inheritance Tax Revision Granted Based on New Fact Regarding Cash Donations
The core ground for accepting the revision request by RI 1 is the discovery of new decisive facts (the reduction of donated cash amounts ordered by the lower court).
80.2022.66 · ti (art. 232 cpv. 2 LT)
Tax Assessment Revision Denied Due to Lack of Diligence
Used to reject the grounds for revision regarding the incorrect quantification of income because the appellant failed to demonstrate sufficient diligence during the ordinary tax procedure.
80.2023.76 · ti (art. 232 cpv. 1 LT)
Taxpayer Fails to Rectify/Revise Assessments Due to Untimely Deduction Claim
Cited as one of the legal grounds for revision, although the revision request was ultimately rejected.
80.2023.88 · ti (Art. 232 cpv. 1 lett. b LT)
Tax Revision Barred Due to Appellant's Procedural Omissions
This provision defines the ground (failure to consider relevant facts or decisive evidence) cited by the appellant regarding the revision request, although the appeal was ultimately rejected on procedural grounds.
80.2023.88 · ti (Art. 232 cpv. 2 LT)
Tax Revision Barred Due to Appellant's Procedural Omissions
This procedural rule was used by the lower court and implicitly by the appellate court to exclude revision because the grounds could have been raised during the ordinary procedure (omission/negligence).
80.2023.246 · ti (Art. 232 cpv. 1 LT)
Taxpayer Negligence Bars Revision of Final Tax Decisions
This provision establishes the grounds for revision, which were extensively discussed in relation to the appeal's merits, even though the appeal was ultimately rejected.
80.2023.128 · ti (art. 232 cpv. 2 LT)
Taxpayer Pension Contribution Deduction Revision Barred by Negligence
Used to confirm the rejection of the appeal because the appellant failed to exercise the diligence required to raise the issue in the ordinary procedure.
80.2022.89 · ti (art. 232 cpv. 1 LT)
Tax Assessment Revision Denial for Untimely Challenge
This provision defines the grounds for revision, which the court implicitly applied when reviewing the appeal against the rejection of the revision request.
80.2022.89 · ti (art. 232 cpv. 2 LT)
Tax Assessment Revision Denial for Untimely Challenge
This provision excludes revision if the grounds could have been raised during ordinary appeal, justifying the rejection of the appeal.
80.2022.278 · ti (Art. 232 cpv. 1 LT)
Taxpayer Denial of Revision for Unclaimed Alimony Deduction
This provision defines the grounds for revision, which the court implicitly used to determine that the appeal did not meet the criteria for revision.
80.2022.64 · ti (art. 232 cpv. 2 LT)
Taxpayer Appeal Rejected Due to Accountant's Document Destruction
The appeal was rejected because the grounds for review did not meet the requirement that the appellant could not have raised the issue during the ordinary procedure by exercising reasonable diligence.
80.2022.40 · ti (art. 232 cpv. 1 LT)
Taxpayer's Failure to Timely Appeal Bars Use of Tax Revision for Self-Inflicted Error
Cited in the procedural preamble ('visti per le spese') alongside art. 144 LIFD as part of the legal basis for imposing costs, although the main order rejects the appeal based on the inadmissibility of revision.
80.2021.215 · ti (Art. 232 cpv. 1 lett. d LT)
Taxpayers' Appeal Regarding Untimely Tax Revision Denied Due to Missed Deadline and Lack of Good Faith
This provision defines the ground for revision specifically related to avoiding intercantonal or international double taxation, which was the core subject of the applicants' request.
80.2021.215 · ti (Art. 232 cpv. 2 LT)
Taxpayers' Appeal Regarding Untimely Tax Revision Denied Due to Missed Deadline and Lack of Good Faith
Cited regarding the exclusion of revision if the ground could have been raised during the ordinary procedure, which formed the basis for rejecting the appeal on the merits (good faith/contradictory behavior).
80.2021.191 · ti (art. 232 cpv. 2 LT)
Taxpayers Denied Revision for Omitted Health Insurance Deduction Due to Lack of Diligence
Cited as part of the legal basis for rejecting the appeal because the applicants failed to use due diligence in the ordinary procedure.