Art. 40 LT Legge tributaria (LT)

80.2022.168 · ti (Art. 40 cpv. 2 LT)

Tax Assessment Appeal: Preventive Tax Denial Upheld; Real Estate Valuation Reformed Due to Usufruct Interest

Cited in the reasoning explaining the basis for reforming the decision regarding property substance value due to usufruct/right of habitation.

80.2021.262 · ti (Art. 40 cpv. 1 LT)

Taxpayer Appeal on Wealth Tax Valuation Method for Trading Company

Cited in the reasoning regarding the object of the cantonal wealth tax, but not explicitly in the dispositive orders.

80.2019.25 · ti (Art. 40 cpv. 1 LT)

Taxpayer Appeals Receivable Valuation in Wealth and Income Tax Assessment

Cited in the reasoning section to define the object of the cantonal tax on assets, relevant for the decision on the IC appeal.

80.2011.178 · ti (art. 40 cpv. 2 LT)

Taxpayer Wealth Tax Liability Despite Usufruct Grant on Non-Interest Bearing Claims

This provision, regarding the inclusion of wealth subject to usufruct by the usufructuary, was cited in the reasoning leading to the rejection of the appeal.

42.2011.6 · ti (art. 40 LT)

Partial Upholding of Social Assistance Appeal Regarding May and June 2010 Benefits

Cited in conjunction with other provisions to establish that wealth is calculated net of debts for assistance purposes.

33.2008.3 · ti (Art. 40 cpv. 2 LT)

Appeal on Supplementary Benefits Denial Based on Capitalized Usufruct and Imputed Income

Cited to establish that the value of usufruct-encumbered substance is calculated for the usufructuary.

80.2001.138 · ti (art. 40 cpv. 2 LT)

Taxpayers' Appeal of Tax Assessment Regarding Real Estate Donation and Undisclosed Bank Assets

Cited in the reasoning regarding the partial inclusion of property value, which was not disputed in the final orders regarding the Cantonal Tax.

33.2008.3 · ti (art. 40 cpv. 2 LT)

Appeal Against Denial of Supplementary Benefits Based on Incorrect Alienated Asset Calculation Involving Usufruct Rights

This cantonal direct tax law article was cited to establish that property burdened with usufruct is assessed to the usufructuary, influencing the calculation of the insured's wealth.

80.2011.178 · ti (art. 40 cpv. 2 LT)

Tax Assessment Appeal: Shareholder Loan Credits, Usufruct, and Tax Avoidance

This provision, concerning the attribution of property burdened by usufruct to the usufructuary for tax purposes, was primarily discussed, though ultimately deemed inapplicable based on an economic interpretation in the reasoning.

80.2012.216 · ti (art. 40 cpv. 1 LT)

Taxpayer Gift Transfers and End-of-Year Taxable Wealth Determination

Mentioned in the reasoning as the legal basis for total net assets tax, but not explicitly cited in the dispositive orders 1, 2, or 3.

80.2014.267 · ti (art. 40 cpv. 2 LT)

Taxation of Gratuitous Use of Real Estate vs. Movable Property

Cited concerning the method of calculating the taxable property substance when subject to usufruct for cantonal tax purposes.

80.2016.288 · ti (Art. 40 cpv. 1 LT)

Swiss Tax Court Upholds Valuation of Unlisted Minority Shareholding Based on Circular 28

Although referred to in the reasoning concerning the object of the wealth tax, it is not explicitly cited in the dispositive orders.

80.2017.173 · ti (Art. 40 cpv. 1 LT)

Taxpayers v. Tax Authority: Share Valuation for Wealth Tax

Cited as the regulation for the object of the net wealth tax under cantonal law.

80.2022.168 · ti (art. 40 cpv. 2 LT)

Tax Assessment Appeal: Real Estate Valuation Upheld, Preventive Refund Claim Dismissed

Cited in the reasoning that justifies the partial admission concerning the real estate substance (transferring the asset to the usufructuary).