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Art. 243 LT Legge tributaria (LT)

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Art. 243 LT

1 Il debitore dell’imposta deve pagare, per gli importi che non ha versato entro il termine stabilito, un interesse di ritardo fissato dal Consiglio di Stato.

2 L’interesse è dovuto anche in caso di tassazione provvisoria parziale, di reclamo o di ricorso.

← Art. 242 LT Legge tributaria (LT) Art. 243a LT →

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Decisioni giudiziarie che applicano questa disposizione (7)

14.2024.47 · ti (art. 243 cpv. 1 LT)
Tax Authorities v. Debtor: Definitive Titles for Tax Enforcement
Cited to establish the imposition of default interest on cantonal tax.
14.2022.18 · ti (art. 243 cpv. 1 LT)
State v. Taxpayer on Execution Order for Cantonal Taxes
Cited in reasoning section 5.3.1 regarding the imposition of default interest for late payments.
80.2019.346 · ti (Art. 243 cpv. 1 LT)
Taxpayer Appeal Against Ex-Officio Assessment and Payment Demands
Cited in reasoning regarding default interest on late cantonal tax payments.
80.2019.346 · ti (Art. 243 cpv. 2 LT)
Taxpayer Appeal Against Ex-Officio Assessment and Payment Demands
Cited in reasoning regarding the accrual of default interest even during appeals.
80.2017.251 · ti (Art. 243 LT)
Taxpayer Appeal Dismissed Regarding Late Payment Interest on Cantonal Tax Installments
This provision establishes the obligation to pay default interest for amounts not paid by the deadline, which is the core subject of the dispute concerning the unpaid advance tax installments.
15.1995.00241 · ti (art. 243 LT)
Creditor Challenge to Tax Claim Inclusion in Bankruptcy Auction vs. List of Charges
Cited in the operative part in relation to interest on tax refunds.
80.2017.251 · ti (Art. 243 LT)
Taxpayer Liability for Compensatory Interest Despite Non-Receipt of Payment Notices
Cited in reasoning section 4.1 as the basis for charging default interest due to non-payment of advance installments, and impliedly supported by the dismissal of the appeal concerning these interest charges.