640.100 LTStGLF

CH-TI

Art. 268 LT Legge tributaria (LT)

LT

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Art. 268 LT

1 Le multe e le spese stabilite nella procedura fiscale penale sono riscosse secondo gli articoli 239, 242-255.

2 La prescrizione è retta dall’articolo 194.

← Art. 267 LT Legge tributaria (LT) Art. 269 LT →

Decisioni giudiziarie che applicano questa disposizione (3)

14.2013.151 · ti (art. 268 cpv. 2 e 194 LT)

Debtor's Appeal Against Tax and Fine Attachment Order: Prescription Defense Upheld for Minor Portion

Cited in the reasoning to support the decision to reduce the seizure amount based on the presumed prescription of disciplinary fines.

80.1995.59 · ti (art. 268 cpv. 2 LT)

Taxpayer Challenge to Final 1983-84 Tax Assessment Time-Barred

Although cited in the reasoning section regarding remission for communal taxes, this article was not explicitly cited in the final dispositive orders (1 through 4).

80.2000.6 · ti (art. 268 cpv. 2 LT)

Taxpayer Deductions for Brother Support Denied

Cited in the reasoning section regarding the binding nature of the cantonal decision for communal taxes in a tax forgiveness context.