640.100 LTStGLF

CH-TI

Art. 299 LT Legge tributaria (LT)

LT

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Art. 299 LT

1 Contro la decisione di assoggettamento e il calcolo dell’imposta comunale è dato reclamo al Municipio entro trenta giorni dalla notifica.

2 Contro la decisione su reclamo il contribuente può ricorrere alla Camera di diritto tributario, entro trenta giorni dalla notifica.

3 Gli errori di calcolo e di scrittura sono rettificati dal Municipio conformemente all’articolo 235.

← Art. 298 LT Legge tributaria (LT) Art. 300 LT →

Decisioni giudiziarie che applicano questa disposizione (7)

80.2023.1 · ti (art. 299 cpv. 1 LT)

Taxpayer Appeal Regarding Disallowed Maintenance Deductions and Vehicle Expenses Dismissed

Cited in the reasoning to explain why the appeal against the municipal tax settlements was declared inadmissible (procedural ground for inadmissibility).

14.2003.95 · ti (Art. 299 LT)

Municipality Tax Arrears Execution Appeal: Enforceability of Tax Bill as Administrative Decision

Cited in relation to the appeal challenging the administrative decision's validity, particularly concerning the applicable recourse procedure.

80.2002.82 · ti (art. 299 cpv. 2 LT)

Taxpayer Appeal of Communal Tax Multiplier Inadmissible Due to Premature Filing

This article governs the recourse to the Tax Law Chamber against a decision on a claim, which is the procedural basis for the appeal being declared inadmissible.

80.2000.136 · ti (art. 299 LT)

Taxpayers v. Municipality (Retroactive Tax Liability Notice)

The appeal was declared inadmissible because the contested decision did not qualify as an appealable 'decision on assessment' under this article.

80.2000.174 · ti (Art. 299 LT)

Taxpayer Appeal on Cantonal and Municipal Income Tax Assessments Dismissed for Untimeliness

This article governs appeals regarding municipal tax (imposta comunale), and its application supports the dismissal of the appeal concerning municipal tax.

52.1998.202 · ti (art. 299 LT)

Taxpayer Appeal for Municipal Tax Exemption Transferred to Tax Chamber

Cited in the list of articles before the dispositive, as it defines the specific tax appeal procedure that should have been followed.

80.1998.296 · ti (art. 299 cpv. 1 LT 1994)

Taxpayer Appeal on Untimely Property Tax Complaint and Inadmissible Mortgage Interest Deduction

Cited in the reasoning as the rule for the required appeal procedure to the municipal authority regarding the communal tax, which justifies the finding of inadmissibility on this point.