640.100 LTStGLF

CH-TI

Art. 270 LT Legge tributaria (LT)

LT

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Art. 270 LT

1 Chiunque, tenuto a trattenere un’imposta alla fonte, impiega a profitto proprio o di un terzo la ritenuta d’imposta, è punito con la pena detentiva fino a tre anni o con la pena pecuniaria . Oltre alla pena condizionalmente sospesa il giudice può infliggere una multa sino a 10’000 franchi . [410]

2 Se viene commessa un’appropriazione indebita di imposte alla fonte nella sfera di affari di una persona giuridica, di una società di persone, di una corporazione o di un’istituzione di diritto pubblico è applicabile il capoverso 1 alle persone che hanno agito o che avrebbero dovuto agire. [411]

3 In caso di autodenuncia ai sensi degli articoli 258 capoverso 3 o 265 a capoverso 1, si prescinde dall’aprire un procedimento penale per appropriazione indebita d’imposte alla fonte e per altri reati commessi a tale scopo. La presente disposizione è applicabile anche ai casi di cui agli articoli 260 capoverso 3 e 265 a capoversi 3 e 4. [412]

[410] Cpv. modificato dalla L 8.11.2016; in vigore dal 1.1.2017 - BU 2016, 528; precedente modifica: BU 2007, 20.

[411] Cpv. introdotto dalla L 4.6.2002; in vigore dal 1.1.2003 - BU 2002, 224.

[412] Cpv. introdotto dalla L 2.12.2008; in vigore dal 1.1.2010 - BU 2009, 42.

← Art. 269 LT Legge tributaria (LT) Art. 271 LT →

Decisioni giudiziarie che applicano questa disposizione (24)

17.2019.5 · ti (art. 270 LT)

Appeals Court Partially Upholds Convictions for Aggravated Fraud and Breach of Trust in Unaccredited University Scheme

Cited in dispositive 2.1.1.5 for convicting AP 1 of repeated misappropriation of withholding tax.

72.2015.218 · ti (art. 270 LT)

Fraud and Misappropriation by Fiduciary

The defendant was found guilty of repeated misappropriation of withholding tax (Order 1.2), and the related tax law article is cited in the final summary.

81.2012.451 · ti (Art. 270 LT)

Misappropriation of Withholding Tax by Company Director

The article defining the crime of misappropriation of withholding tax is cited in the grounds for conviction of both IM 1 and IM 2 in the dispositive.

10.2009.604 · ti (art. 270 LT)

Employer Convicted for Withholding Source Tax Payments

The defendant was declared guilty of fraudulent appropriation of withholding tax, based on this article.

10.2009.414 · ti (art. 270 e segg. LT)

Extinguishment of Tax Misappropriation Prosecution Due to Limitation Period

Cited as part of the legal basis reviewed by the court.

10.2006.139 · ti (art. 270 LT)

Acquittal for Misappropriation of Withholding Tax (Nominal Manager)

Although cited in the charging document and considered in the reasoning, the court ultimately acquitted the accused on the substantive charge of misappropriation of withholding tax (Art. 270 LT) by answering question 1 negatively, making this the central ground for the final acquittal.

10.2005.453 · ti (art. 270 LT)

Acquittal of Misappropriation of Withholding Tax

The court acquitted the accused of the crime defined by this article after answering the first question negatively.

10.2005.70 · ti (art. 270 LT)

Misappropriation of Withholding Tax by Company Partner

The accused was declared guilty of misappropriation of withholding tax based on this article.

10.2005.80 · ti (art. 270 LT)

Misappropriation of Withholding Tax and Conviction

This article defines the crime for which the accused was declared guilty in the dispositive order 1.

10.2005.72 · ti (art. 270 LT)

Misappropriation of Withholding Tax and Conversion of Sentence

Cited as the legal basis for the conviction for misappropriation of withholding tax.

72.2003.36 · ti (Art. 270 LT)

Bankruptcy Fraud and Tax Evasion Case with Safety Violation Conviction

This article is cited in the conviction order regarding the misappropriation of withholding tax.

17.2000.10 · ti (art. 270 LT)

Public Prosecutor v. Former Directors: Misappropriation of Withheld Tax Funds

This provision defines the crime of misappropriation of withheld tax, which is the substantive ground for reversing the acquittal.

80.1997.31 · ti (art. 270 LT)

Company Successful in Appealing Withholding Tax Assessment Based on Sub-Lease of Operations

Cited in the reasoning section concerning potential tax evasion proceedings to be initiated by the tax authorities regarding tax liability after January 31, 1995.

10.2005.453 · ti (art. 270 LT)

Acquittal for Misappropriation of Source Tax

The acquitted defendant was being tried for the offence defined in this article, and the court explicitly ruled on the acquittal concerning this charge.

10.2005.70 · ti (art. 270 LT)

Partner Convicted for Misappropriation of Withheld Taxes

The defendant was found guilty based on this provision for misappropriation of withholding tax.