640.100
LTStGLF
CH-TI
CH-TI
Art. 257 LT Legge tributaria (LT)
LT
Art. 257 LT
1 Chiunque, nonostante diffida, viola intenzionalmente o per negligenza un obbligo che gli incombe giusta la presente legge oppure una disposizione presa in applicazione di quest’ultima, in particolare
a) non consegna la dichiarazione d’imposta o gli allegati;
b) non adempie all’obbligo di fornire attestazioni, informazioni o comunicazioni;
c) viola gli obblighi che gli incombono come erede o terzo nella procedura d’inventario;
d) non versa il deposito o non presta la garanzia bancaria irrevocabile previsti dagli articoli 253a e 253b ; [395]
è punito con la multa.
2 La multa è di 1’000 franchi al massimo e, in casi gravi o di recidiva, 10'000 franchi al massimo.
[395] Lett. modificata dalla L 15.10.2019; in vigore dal 1.1.2020 - BU 2019, 428; precedente modifica: BU 2012, 475.
Decisioni giudiziarie che applicano questa disposizione (46)
80.2024.88 · ti (art. 257 cpv. 1 LT)
Taxpayer Fine Annulled Due to Preceding Procedural Omission by Tax Authority
The provision was cited as the legal basis for imposing the fine for violation of procedural obligations, although the fine itself was ultimately annulled due to a formal defect.
80.2024.188 · ti (Art. 257 cpv. 1 LT)
Taxpayer Appeal: Fine Calculation Based on Incorrect Tax Base Violates Personal Culpability
This article establishes the underlying offense for which the fine was imposed (violation of procedural obligations after formal notice).
80.2024.120 · ti (art. 257 cpv. 1 LT)
Taxpayer Appeal of Failure to File Fine Dismissed Despite Prior Assessment Dispute
This article establishes the basis for imposing a fine for intentionally or negligently violating a procedural obligation after being formally warned.
80.2024.24 · ti (Art. 257 cpv. 1 LT)
Taxpayers Appeal Late Filing Penalty After Mistaken Belief of Granted Extension
This provision was the basis for imposing the disciplinary fine for violating procedural obligations, which the court ultimately upheld.
80.2023.231 · ti (Art. 257 LT)
Tax Assessment Appeal: Disallowed Expenses and Double Taxation Claim
Cited by the Tax Authority in reasoning related to official assessment, though the appeal itself was rejected on other grounds.
80.2023.196 · ti (Art. 257 cpv. 1 LT)
Taxpayer Appeal Dismissed for Untimely Filing and Prematurity Regarding Procedural Notice, Fine, and Payment Notice
The appeal was rejected concerning the fine imposed for procedural violations, which was based on this article.
80.2023.158 · ti (Art. 257 cpv. 1 LT)
Taxpayer Appeal Dismissed for Insufficient Tax Declaration and Non-Compliance Fine
This article forms the basis for the disciplinary fine that the court upheld in its decision.
80.2023.127 · ti (Art. 257 cpv. 1 LT)
Taxpayer Appeal of Disciplinary Fine for Late Tax Return
The court confirmed the decision to impose a fine based on this article regarding the violation of procedural obligations (failure to file the tax return).
80.2022.291 · ti (Art. 257 cpv. 1 LT)
Taxpayer Penalty Annulled Due to Procedural Flaws in Date Verification
Although cited as the basis for the penalty, the appeal was allowed, leading to the annulment of the fine based on procedural grounds (lack of proper evidentiary assessment/right to be heard) rather than a direct ruling on the merits of this article in the final order.
80.2022.235 · ti (art. 257 cpv. 1 LT)
Taxpayer Fines Upheld for Failure to File Despite Foreign Tax Payments
This article is the legal basis for imposing the fine for violating procedural obligations, which was confirmed in the decision.
80.2022.212 · ti (art. 257 cpv. 1 lett. a e cpv. 2 LT)
Taxpayer v. Tax Authority: Timeliness of Complaint Against Payment Demand
Cited in the reasoning to describe the background fine imposed, but not explicitly used in the final orders.
80.2022.206 · ti (Art. 257 cpv. 1 LT)
Taxpayer Appeal of Failure-to-File Fine Based on Concurrent Submission and Penalty Issuance
This article provides the legal basis for imposing a fine for violating procedural obligations, which was the subject of the appeal that was ultimately dismissed.
80.2022.104 · ti (Art. 257 cpv. 1 LT)
Tax Liability Res Judicata and Procedural Fine Upheld
This provision formed the basis for imposing the disciplinary fine for breach of procedural obligations, which the court upheld.
80.2022.53 · ti (Art. 257 cpv. 1 LT)
Taxpayer Appeal of Filing Penalty for Unsubmitted Return
Cited as the legal basis for imposing the disciplinary fine for procedural violations.
80.2022.22 · ti (Art. 257 cpv. 1 LT)
Taxpayer Penalty Upheld for Late Tax Filing After Warning
This provision establishes the offense for which the fine was imposed (violation of procedural obligations).