640.100
LTStGLF
CH-TI
CH-TI
Art. 234 LT Legge tributaria (LT)
LT
Art. 234 LT
1 La revisione compete all’autorità che ha emanato la decisione o sentenza.
2 Se esiste un motivo di revisione, l’autorità annulla la decisione o la sentenza precedente e decide di nuovo.
3 La reiezione della domanda di revisione e la nuova decisione o sentenza possono essere impugnate con gli stessi rimedi giuridici ammessi contro la decisione o sentenza anteriori.
4 Per il resto, sono applicabili le prescrizioni della procedura vigenti per la decisione o sentenza anteriore.
Decisioni giudiziarie che applicano questa disposizione (15)
80.2024.34 · ti (Art. 234 cpv. 2 LT)
Taxpayer Inheritance Tax Revision Granted Based on New Fact Regarding Cash Donations
Cited in the reasoning regarding the procedure by which the reviewing authority decides anew if a ground for revision exists.
80.2025.21 · ti (Art. 234 cpv. 3 LT)
Tax Assessment Appeal and Revision Request for Prior Years
Cited because the ruling mandates that the case be returned to the Tax Authority according to this provision regarding the review requests for prior fiscal years.
80.2019.25 · ti (Art. 234 LT)
Taxpayer Appeals Receivable Valuation in Wealth and Income Tax Assessment
Cited in the reasoning section regarding the competence for revision requests of previous tax decisions.
80.2018.78 · ti (art. 234 cpv. 3 LT)
Taxpayer Appeal Rejected for Untimely Filing
Although cited in the reasoning regarding appeals against revision decisions, it is not explicitly cited in the dispositive orders (which only declare inadmissibility).
15.2017.63 · ti (art. 234 cpv. 2 e 4, 244 cpv. 3 LT)
Appellant v. Enforcement Office regarding Debts and Pension Executability
Cited in the reasoning concerning the force of tax decisions pending review proceedings.
80.2016.21 · ti (art. 234 cpv. 3 LT)
Taxpayers v. Tax Office: Timeliness of Revision Request for Deductions
Cited in the final orders regarding the appeal remedy available against the decision on the request for review.
80.2013.308 · ti (art. 234 cpv. 1 LT)
Taxpayer Debt Deduction and Procedural Violation Remand
Cited in the preamble to the final orders, related to the competence for revision proceedings, although the decision itself is a remand.
80.2003.112 · ti (art. 234 cpv. 1 LT)
Taxpayer's Untimely Appeal Remanded for Gross Error of Office Consideration
Cited in the reasoning section as the basis for the Tax Office's competence regarding review applications, which justified the referral order in the dispositive.
80.2003.11 · ti (art. 234 cpv. 1 LT)
Taxpayer's Appeal on Income Tax Revision Regarding Fiduciary Omissions and Inadmissible Challenge to Mother's Assessments
This article was mentioned to support the decision that the court could not treat the appeal as a request for review, as competence for review belongs to the authority that issued the contested decision.
80.2002.67 · ti (art. 234 cpv. 4 LT)
Taxpayer Share Sale Classification Revision Refused
Cited in relation to the costs associated with the final decision on the revision request.
80.1999.227 · ti (art. 234 cpv. 1 LT)
Taxpayers v. Tax Office: Jurisdiction for Tax Assessment Revision
This article establishes the jurisdiction of the Tax Office to rule on the substance of the revision request, leading to the referral of the case in order 1.
15.2016.104 · ti (art. 234 cpv. 2 e 4 LT)
Debtor's Appeal Against Disability Pension Seizure Partially Upheld; Existence Minimum Re-evaluated.
Cited in the reasoning (point 3.3) regarding the lack of automatic suspension of tax decisions pending revision.
15.2017.63 · ti (art. 234 cpv. 2 e 4 LT)
Debtor's Appeal Against Seizure Notices for Fine and Taxes Dismissed on Grounds of Lateness, Prematurity, and Lack of Automatic Suspension
Cited in the legal reasoning (3.) regarding the effect of decisions on direct cantonal tax revision requests until a final decision is issued.
80.2002.67 · ti (art. 234 cpv. 4 LT)
Taxpayer's Attempt to Reclassify Share Sale Profit as Non-Business Income Fails on Revision
Cited in connection with the decision on costs concerning the admissibility of the revision application.
80.2003.112 · ti (art. 234 cpv. 1 LT)
Taxpayer Appeal Remitted as Request for Revision of Intermediate Tax Assessments
Cited as allocating decision-making competence for revision to the issuing office, leading to the referral of the case.