640.100
LTStGLF
CH-TI
CH-TI
Art. 248 LT Legge tributaria (LT)
LT
Art. 248 LT
1 Se il debitore d’imposta o di multa non ha domicilio in Svizzera o se i diritti del fisco sembrano pregiudicati, l’autorità fiscale può chiedere in ogni tempo, anche prima che l’imposta sia accertata definitivamente, delle garanzie, impregiudicato il diritto di chiedere il sequestro. La richiesta di garanzia deve essere succintamente motivata e indicare l’ammontare da garantire ed è immediatamente esecutiva. Essa è parificata ad una sentenza esecutiva ai sensi dell’articolo 80 della legge federale sull’esecuzione e il fallimento dell’11 aprile 1889.
2 Le garanzie vanno prestate in denaro oppure mediante deposito di titoli sicuri e facilmente negoziabili o fideiussione solidale o bancaria.
3 La richiesta di garanzia è notificata al debitore d’imposta e può essere impugnata, entro il termine di trenta giorni, mediante ricorso alla Camera di diritto tributario.
4 Il ricorso non sospende l’esecuzione della richiesta di garanzia.
Decisioni giudiziarie che applicano questa disposizione (23)
80.2023.286 · ti (Art. 248 LT)
Taxpayer Appeal Against Tax Guarantee Requests Regarding Foreign Fund Fee Transfers Dismissed
The appeal regarding the tax guarantee was rejected based on this provision, which governs the power to request guarantees for cantonal and communal taxes.
80.2021.19 · ti (Art. 248 LT)
Tax Guarantee Request Upheld Following Residence Permit Revocation Notification
The provision established one of the grounds (threat to tax rights) used to justify the maintenance of the guarantee requests.
80.2019.256 · ti (art. 248 cpv. 1 LT)
Tax Guarantee Post-Departure and Right to Be Heard
This provision establishes the ground for requesting tax guarantees when a taxpayer is not domiciled in Switzerland, which was the main reason for the initial request.
15.2021.134 · ti (art. 248 cpv. 3 LT)
Tax Seizure and Vital Minimum Challenge Appeal
Cited in reasoning regarding the proper remedy against the seizure decree itself.
80.2018.145 · ti (art. 248 cpv. 1 LT)
Tax Authority's Right to Security for Unpaid Taxes from Branch of Financially Troubled Parent Company
This article provides the legal basis for requiring tax guarantees for cantonal taxes when the tax authority's rights appear to be prejudiced, which formed the ground for rejecting the appeal.
80.2018.110 · ti (art. 248 cpv. 1 LT)
Tax Authority v. Taxpayer Regarding Tax Guarantee Demands Based on Asset Concealment
This article provides the legal basis for requiring tax guarantees for cantonal and communal taxes when the taxpayer is not domiciled in Switzerland or when the tax authorities' rights appear prejudiced.
14.2013.182 · ti (art. 248 cpv. 4 LT)
Tax Enforcement Challenge Regarding Pending Appeal and Parallel Execution Against Spouses
This article, stating that an appeal against the guarantee request does not suspend its enforceability, was used to dismiss the appellant's argument based on the pending appeal before the Tax Chamber.
14.2013.179 · ti (Art. 248 cpv. 1 LT)
Enforceability of Tax Guarantee Demand Despite Pending Appeal and Identity of Enforcing Party
Used in the reasoning to establish that the request for guarantee is immediately enforceable and equated to an enforceable judgment under Art. 80 LEF, which is the basis for rejecting the appeal.
80.2009.29 · ti (Art. 248 cpv. 1 LT)
Taxpayer Appeal Against Tax Guarantee Requests Due to Ongoing Criminal Investigation
This provision, similar to Art. 169 LIFD, authorizes tax authorities to request guarantees when the taxpayer's tax credit appears jeopardized.
80.2001.168 · ti (Art. 248 cpv. 1 LT)
Tax Authority Request for Security Deposit Upheld Against Absent Taxpayer
This article establishes the legal basis for the tax authority to request security, which was the core issue of the appeal that was ultimately rejected.
15.2001.301 · ti (Art. 248 LT)
Tax Asset Seizure Appeal and Subsistence Allowance Modification
Cited in the 'Richiamati' section regarding the authority to request security for taxes when the debtor is domiciled abroad or rights are prejudiced under Cantonal Tax Law.
80.2001.55 · ti (art. 248 LT)
Estate Inheritance Tax Assessment Dispute and Settlement
Cited in the dispositive (Order 2) to explain why the appeal concerning the guarantee request was withdrawn (because the request did not constitute a formal guarantee request according to this article).
80.2001.64 · ti (art. 248 LT)
Inheritance Tax Valuation of Disputed Receivable
Cited in the dispositive ruling (Order 2) regarding the appeal concerning the guarantee request, which was withdrawn because the letter did not constitute a formal decision under this article.
14.1997.16 · ti (Art. 248 LT)
Tax Guarantee Execution Rejection and Partial Upholding on Payment Proof
Cited as a basis for partially granting the opposition, confirming the immediate enforceability of the guarantee request in tax matters.
14.1997.17 · ti (Art. 248 LT)
Enforcement Challenge Regarding Fiscal Guarantee for Inheritance and Withholding Taxes
Cited as the legal basis confirming that the request for a guarantee for tax debts is equivalent to an enforceable decision under Art. 80 LEF.