640.100
LTStGLF
CH-TI
CH-TI
Art. 37 LT Legge tributaria (LT)
LT
Art. 37 LT
Se i proventi comprendono liquidazioni in capitale in sostituzione di prestazioni ricorrenti, l’imposta è calcolata, tenuto conto degli altri proventi e delle deduzioni autorizzate, con l’aliquota che sarebbe applicabile se al posto della prestazione unica fosse versata una prestazione annua corrispondente.
Decisioni giudiziarie che applicano questa disposizione (11)
80.2019.56 · ti (art. 37 LT)
Former Employee v. Tax Authority on AVS Bridge Pension Taxation
The court applied this article to confirm the taxation method (using the corresponding annual tax rate) for the AVS bridge pension paid as a lump sum, recognizing it as a capital payment in substitution for periodic benefits.
80.2014.123 · ti (art. 37 LT)
Taxation of Compensatory Interest in Traffic Accident Settlements
The court reformed the decision to calculate the tax using the attenuated rate applicable to lump-sum payments replacing periodic payments.
80.2014.129 · ti (art. 37 LT)
Officer Indemnity Taxation Appeal
The ruling applied the tax rate calculation for capital payments substituting periodic payments, as established by this article.
80.2013.244 · ti (art. 37*b* LT)
Taxpayer Challenge to Separate Taxation of Liquidation Profit from Hidden Reserves Upheld
This provision was explicitly cited in order 3 regarding the possibility of appeal to the Federal Tribunal, and its interpretation formed the main ground for rejecting the appeal in order 1.
80.2011.87 · ti (art. 37 LT)
Taxpayer Appeal Regarding Disability Lump-Sum Taxation and Vehicle Travel Deductions
Cited in the final orders when annulling part of the decision regarding the application of the attenuated tax rate (although the case was returned for reassessment based on the capital amount).
80.2010.46 · ti (art. 37 LT)
Taxpayer Appeal of Retroactive Pension Annuity Taxation and Rate Application
The decision is reformed to tax the lump-sum payment using the ordinary rate instead of the reduced rate provided by this article.
80.2002.38 · ti (art. 37 LT)
Taxation of Retroactive Disability Insurance Lump-Sum Payment
Cited in the final order (point 1, §) for the re-calculation of the tax rate concerning the lump-sum payment of periodic benefits.
80.2002.38 · ti (art. 37 LT)
Taxability of Retroactive Disability Insurance Benefits and Application of Tax Relief for Lump Sum Payments
Cited in the dispositive (point 1, referencing consideration 4.5) as the basis for recalculating the tax rate due to a lump-sum payment of recurring benefits.
80.2010.46 · ti (art. 37 LT)
Taxation of Retroactive Social Insurance Annuities Received Upon Voluntary Postponement
Cited in order 1 as the basis for reforming the decision by applying the ordinary tax rate instead of the reduced rate.
80.2014.123 · ti (art. 37 LT)
Tax Treatment of Compensatory Interest in Lump-Sum Accident Settlement
Cited in the final order (point 2) as the basis for calculating the tax rate applicable to the capital payment, given the nature of the accrued interest compensation.
80.2014.129 · ti (art. 37 LT)
Taxation of Indemnity for Invalidity Retirement from Swiss Army
Cited in the final orders as the legal basis for the method of calculating the tax rate for the part of the decision relating to lump-sum payments replacing periodic benefits.