640.100 LTStGLF

CH-TI

Art. 291 LT Legge tributaria (LT)

LT

Apri la fonte ufficiale Atto completo (375 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 291 LT

1 Le persone fisiche e giuridiche devono pagare un’imposta immobiliare sugli immobili di loro proprietà alla fine dell’anno civile. [434]

2 Per i fondi gravati da usufrutto, l’imposta è a carico dell’usufruttuario.

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

← Art. 290 LT Legge tributaria (LT) Art. 292 LT →

Decisioni giudiziarie che applicano questa disposizione (5)

15.2010.39 · ti (Art. 291 ss. LT)

Appeal Against List of Charges in Mortgage Enforcement Sale

Cited in the final orders (in the 'Per questi motivi' section) regarding communal property tax for individuals and legal entities.

15.2006.91 · ti (art. 291 ss. LT)

Appeal Regarding Tax Claims in Forced Execution List

Cited in the preamble to the final decision, concerning communal property tax.

80.2004.96 · ti (art. 291 cpv. 1 LT)

Taxpayer v. Municipality: Social Security Property Tax Exemption Post-Restructuring

This provision, establishing the general obligation to pay real estate tax, is implicitly overruled by the annulment order based on the specific exemption.

15.2010.44 · ti (art. 291 ss. LT)

Property Owner Challenge to Burden List in Forced Sale

Used in the preamble to list relevant provisions, concerning Municipal real estate tax laws.

15.2011.10 · ti (Art. 291 ss. LT)

Supervising Authority Confirms Inclusion of Communal Property Taxes in Distribution of Forced Sale Proceeds

Cited regarding the communal property tax (Imposta immobiliare comunale) for natural persons.