640.100 LTStGLF

CH-TI

Art. 244 LT Legge tributaria (LT)

LT

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Art. 244 LT

1 Se l’ammontare dell’imposta non è stato pagato nonostante diffida, si procede in via esecutiva.

2 Se l’obbligato non ha domicilio in Svizzera o se è stato ordinato il sequestro di beni che gli appartengono, l’esecuzione può essere promossa senza precedente diffida.

3 Nella procedura di esecuzione, le decisioni di tassazione cresciute in giudicato delle autorità incaricate dell’applicazione della presente legge esplicano gli stessi effetti di una sentenza giudiziaria esecutiva.

← Art. 243a LT Legge tributaria (LT) Art. 245 LT →

Decisioni giudiziarie che applicano questa disposizione (19)

14.2024.47 · ti (art. 244 cpv. 3 LT)

Tax Authorities v. Debtor: Definitive Titles for Tax Enforcement

Cited as the basis for equating final tax assessment decisions with enforceable judicial decisions for definitive rejection of opposition.

14.2022.18 · ti (art. 244 cpv. 3 LT)

State v. Taxpayer on Execution Order for Cantonal Taxes

Cited in reasoning section 5 regarding tax decisions grown final being equated to judicial sentences for definitive rejection.

80.2021.139 · ti (art. 244 cpv. 1 LT)

Tax Appeal Dismissed for Late Filing Following Indirect Notice

Cited in the context of default notices preceding enforcement proceedings for cantonal tax.

80.2021.139 · ti (art. 244 cpv. 3 LT)

Tax Appeal Dismissed for Late Filing Following Indirect Notice

Cited regarding the effect of final tax assessments in enforcement proceedings for cantonal tax.

14.2018.189 · ti (art. 244 cpv. 3 LT)

Canton Tax Arrears Enforcement Appeal: Late Installment Request and Competence to Grant Deferral

Cited as a legal basis for the decision regarding the validity of the tax assessment as grounds for definitive rejection of opposition.

14.2018.45 · ti (art. 244 cpv. 3 LT)

Creditor's Claim Exceeded by Lower Court Ruling in Tax Enforcement Dispute

Cited as part of the legal framework defining valid enforceable titles for definitive rejection of opposition.

14.2018.44 · ti (art. 244 cpv. 3 LT)

Municipal Tax Execution Appeal Regarding Accrued Interest and Payment Imputation

Cited implicitly (via art. 80 cpv. 2 n. 2 LEF) for the enforceability of the tax decision.

14.2016.307 · ti (art. 244 cpv. 3 LT)

Municipality Enforcement for Special Taxes Upheld Against Debtor's Appeal

Cited alongside Art. 80 LEF as a provision regarding the enforceability of tax decisions for direct taxes.

14.2016.215 · ti (Art. 244 cpv. 3 LT)

State Tax Enforcement vs. Debtor's Financial Hardship Appeal

Cited as part of the legal basis confirming the executive titles for the partial rejection of the opposition.

14.2014.194 · ti (art. 244 cpv. 3 LT)

Appeal Regarding Enforcement of Municipal Tax Debt Denied Due to Failure to Challenge Underlying Assessment

Cited as the basis, along with Art. 80 cpv. 2 n. 2 LEF, for confirming the definitive rejection of the opposition because the tax decision constituted an enforceable title.

14.2014.57 · ti (art. 244 cpv. 3 della legge tributaria (LT))

Tax Enforcement Opposition Appeal: Review of Enforceable Title Validity for Cantonal Taxes

Cited as the legal basis, alongside Art. 80 LEF, for the tax assessment decision serving as a title for final dismissal of the opposition.

16.2010.58 · ti (art. 244 cpv. 3 LT)

Municipal Tax Arrears Execution Fees Appeal

Cited to confirm that tax assessment decisions constitute enforceable titles (used in the background reasoning, not directly in the operative part).

14.2007.32 · ti (art. 244 LT)

Creditor Seizure Upheld Despite Debtor's Conflicting Account Ownership Claims

This article regarding the authority for tax collection was cited in the reasoning for denying costs to the opposing party, but does not appear in the dispositive orders.

14.2007.32 · ti (art. 244 LT)

Attachment of Assets in Execution Against Debtor Upheld

This article concerning cantonal tax enforcement is cited in the reasoning explaining why no legal fees are granted to the opposing party (AO 1).

14.2014.94 · ti (art. 244 cpv. 3 LT)

Foreclosure on Estate Tax Debt Against Heir Upheld

This article is cited in the reasoning (consid. 4.1) regarding tax decisions, not in the dispositive.