640.100
LTStGLF
CH-TI
CH-TI
Art. 235 LT Legge tributaria (LT)
LT
Art. 235 LT
1 Gli errori di calcolo e di scrittura contenuti in decisioni e sentenze cresciute in giudicato possono essere rettificati, su richiesta o d’ufficio, dall’autorità a cui sono sfuggiti, entro cinque anni dalla notifica.
2 La rettificazione di errori o la sua reiezione possono essere impugnate con gli stessi rimedi giuridici ammessi contro la decisione o sentenza.
Decisioni giudiziarie che applicano questa disposizione (6)
80.2023.76 · ti (art. 235 cpv. 1 LT)
Taxpayer Fails to Rectify/Revise Assessments Due to Untimely Deduction Claim
Cited as part of the legal framework analyzed when rejecting the request for rectification, although ultimately rectification was denied based on the merits.
80.2020.125 · ti (Art. 235 cpv. 1 LT)
Taxpayer's Untimely Appeal Regarding Double Taxation of Professional Income
Cited in the reasoning to discuss the possibility of rectifying calculation and writing errors, which was rejected as a ground for merit review.
80.2002.197 · ti (Art. 235 cpv. 1 LT)
Taxpayers v. Tax Office: Correction of Transcription Error in Tax Assessment
Used as the substantive basis for ordering the tax office to correct the writing error in the decisions.
80.1995.218 · ti (art. 235 LT 1994)
Taxpayers' Appeal on Property Valuation and Time Bar for Intermediate Assessment
Cited as the basis for rectifying the intermediate tax decision (IC 1992) due to a calculation error.
80.2002.197 · ti (art. 235 cpv. 1 LT)
Taxpayers v. Tax Assessment: Correction of Transcription Error in Income Tax Claim
Cited in the reasoning as the basis for correcting the transcription error, which ultimately determined the decision to send the case back.
80.2023.76 · ti (art. 235 cpv. 1 LT)
Taxpayer Fails to Rectify/Revise Final Tax Assessments Due to Self-Omission of Deductions
Cited as the legal basis for refusing the rectification request, as no clerical error was found.