640.100 LTStGLF

CH-TI

Art. 242 LT Legge tributaria (LT)

LT

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Art. 242 LT

1 Le imposte e gli interessi devono essere pagati nei trenta giorni successivi alla loro scadenza.

2 Sui pagamenti eseguiti dal contribuente prima della scadenza è dovuto un interesse rimunerativo secondo le modalità e i tassi stabiliti dal Consiglio di Stato. [369]

3 In caso di inosservanza dei termini di pagamento, per ogni diffida è percepita una tassa stabilita dal Consiglio di Stato.

4 Contro la diffida è data facoltà di reclamo all’autorità di riscossione e di ricorso alla Camera di diritto tributario entro i termini stabiliti dagli articoli 206 e 227.

[369] Cpv. modificato dalla L 23.3.2015; in vigore dal 1.1.2015 - BU 2015, 221.

← Art. 241 LT Legge tributaria (LT) Art. 243 LT →

Decisioni giudiziarie che applicano questa disposizione (11)

14.2024.47 · ti (art. 242 cpv. 1 LT)

Tax Authorities v. Debtor: Definitive Titles for Tax Enforcement

Cited to establish the deadline for paying cantonal tax.

80.2022.212 · ti (art. 242 cpv. 4 LT)

Taxpayer v. Tax Authority: Timeliness of Complaint Against Payment Demand

The court decision was annulled because the administrative authority failed to rule on the merits of the appeal against the payment summons, as required by this provision regarding appeals against payment summonses.

14.2022.18 · ti (art. 242 cpv. 1 LT)

State v. Taxpayer on Execution Order for Cantonal Taxes

Cited in reasoning section 5.3.1 regarding the payment term for direct cantonal taxes and interest.

80.2019.346 · ti (Art. 242 cpv. 1 LT)

Taxpayer Appeal Against Ex-Officio Assessment and Payment Demands

Cited in reasoning regarding the 30-day payment term after the due date for cantonal tax.

80.2019.346 · ti (Art. 242 cpv. 1 LT)

Taxpayer Appeal Against Ex-Officio Assessment and Payment Demands

Cited in reasoning to establish the basis for the appeal regarding cantonal tax collection, although the final order only dismisses the appeal in the measure it is admissible (Art. 1, which refers implicitly to the substance discussed regarding the cantonal tax).

80.2019.346 · ti (Art. 242 cpv. 2 LT)

Taxpayer Appeal Against Ex-Officio Assessment and Payment Demands

Cited in reasoning regarding interest on early payments of cantonal tax.

80.2017.201 · ti (art. 242 cpv. 3 LT)

Premature Appeal Regarding Unresolved Collection Office Complaint

Cited in the reasoning to establish the basis for the tax levied, but not explicitly in the dispositive orders.

80.2017.201 · ti (art. 242 cpv. 4 LT)

Premature Appeal Regarding Unresolved Collection Office Complaint

Cited in the reasoning regarding the possibility of appeal and the required procedure, but not explicitly in the dispositive orders.

80.2012.39 · ti (art. 242 cpv. 3 LT)

Taxpayer Appeal on Procedural Fine Admissibility and Scope

Mentioned as a possible procedural rule applicable if the complaint concerned a fine related to late payment interest/tax.

80.1998.25 · ti (art. 242 cpv. 2 LT)

Employer Withholding Tax Penalty Annulled Due to Timely Payment

Mentioned regarding jurisdiction over appeals concerning collection fees (though not directly applied in the operative part regarding the fine's annulment).

80.2022.212 · ti (Art. 242 cpv. 4 LT)

Taxpayer Appeal Against Payment Reminder Remanded Due to Agency Misdirection

The Tribunal refers to this article when discussing the right to appeal against the payment notice (diffida di pagamento) and the competence of the review authority.