640.100
LTStGLF
CH-TI
CH-TI
Art. 236 LT Legge tributaria (LT)
LT
Art. 236 LT
1 L’autorità fiscale procede al ricupero dell’imposta non incassata, compresi gli interessi, quando fatti o mezzi di prova sconosciuti in precedenza permettono di stabilire che la tassazione è stata indebitamente omessa o che la tassazione cresciuta in giudicato è incompleta, oppure che una tassazione omessa o incompleta è dovuta a un crimine o a un delitto contro l’autorità fiscale.
2 Il ricupero d’imposta non può essere operato, nemmeno nel caso di valutazione insufficiente, se il contribuente ha presentato una dichiarazione completa e precisa degli elementi imponibili.
3 ... [356]
[356] Cpv. abrogato dalla L 2.12.2008; in vigore dal 1.1.2010 - BU 2009, 42; precedente modifica: BU 2001, 41.
Decisioni giudiziarie che applicano questa disposizione (11)
80.2024.80 · ti (art. 236 LT)
Tax Authority Reopening Final Tax Assessment Voided
Cited in the reasoning for the legal basis of tax recovery, which relates to the jurisdictional finding that nullified the assessment for 2018.
80.2021.121 · ti (Art. 236 LT)
Taxpayer Appeal Rejected on Undisclosed Real Estate Acquisition and Evasion Penalties
Cited as the cantonal equivalent rule allowing the tax authority to reclaim tax when new facts establish that the assessment was incomplete.
80.2019.13 · ti (art. 236 LT)
Tax Reassessment Limitation Period and Evidence of Undisclosed Profits
Cited in the reasoning as one of the grounds for recovery of tax, and related to the reasoning that applied Art. 151 LIFD, although not explicitly in the dispositive, it is mentioned alongside Art. 151 LIFD which grounds the tax recovery.
80.2019.41 · ti (Art. 236 cpv. 1 LT)
Research Grant Taxability Appeal
Cited in the reasoning leading to the dispositive order (Point 6.3) regarding the possibility of tax recovery proceedings for the 2014 fiscal year.
80.2014.160 · ti (art. 236 cpv. 1 LT)
Taxpayer v. Tax Administration (Real Estate Income and Wealth Tax Assessment)
Cited in the reasoning that precedes the dispositive regarding the possibility of opening a recovery procedure for previously under-taxed amounts, suggesting its potential application in the context of the ruling.
80.2012.213 · ti (art. 236 cpv. 1 LT)
Taxpayers Appeal Income Assessment on Undocumented Family Company Share Acquisition
Cited in the reasoning context regarding the possibility of reopening a decision due to new facts/evidence, which relates to the disposition to annul and remand the case.
80.2007.151 · ti (art. 236 cpv. 1 LT)
Tax Recovery and Fines for Undeclared Retirement Payout
Cited as a basis for reopening the tax assessment (recupero d'imposta) on grounds of incomplete taxation.
80.2007.151 · ti (art. 236 cpv. 2 LT)
Tax Recovery and Fines for Undeclared Retirement Payout
Cited in relation to the exception preventing tax reopening if a complete declaration was filed.
80.2012.213 · ti (art. 236 cpv. 1 LT)
Taxpayer Burden of Proof in Undocumented Share Purchase Reversal
Cited in the reasoning section concerning the conditions for the tax authority to reopen a decision that has become legally binding (recovery of tax).
80.2014.160 · ti (art. 236 cpv. 1 LT)
Taxation of Retained Down Payments and Sale Proceeds Timing
Cited in the final procedural section as the possibility for a subsequent recovery procedure for omitted taxes from previous years.
80.2019.41 · ti (art. 236 cpv. 1 LT)
Taxability of Swiss National Science Foundation Grant
Cited as a justification for rejecting the appeal regarding the timing of taxation (linking it to the finality of the 2014 decision).