Art. 41 LT Legge tributaria (LT)

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Art. 41 LT

1 Sono imponibili tutti gli attivi mobiliari e immobiliari.

2 La sostanza è valutata al suo valore venale, riservate le disposizioni che seguono.

Immobili [124]

[124] Nota marginale modificata dalla L 17.12.2008; in vigore dal 1.1.2009 - BU 2009, 84.

← Art. 40 LT Legge tributaria (LT) Art. 42 LT →

Decisioni giudiziarie che applicano questa disposizione (13)

42.2023.24 · ti (art. 41 cpv. 1 LT)

Social Assistance Property Sale Obligation Upheld Despite Procedural Flaw in Reissuance of Order

Cited in reasoning regarding the taxability of all movable and immovable assets, referenced by Laps.

80.2021.262 · ti (Art. 41 cpv. 1 LT)

Taxpayer Appeal on Wealth Tax Valuation Method for Trading Company

Cited in the reasoning regarding taxable assets, but not explicitly in the dispositive orders.

80.2021.262 · ti (Art. 41 cpv. 2 LT)

Taxpayer Appeal on Wealth Tax Valuation Method for Trading Company

Cited in the reasoning regarding the valuation of wealth at its market value, which is relevant to the appeal's substance (IC).

42.2019.29 · ti (Art. 41 cpv. 1 Legge tributaria (LT))

Appeal Against Social Assistance Decision Based on Foreign Real Estate Value

Cited to mention that all movable and immovable assets are taxable.

42.2016.30 · ti (Art. 41 cpv. 1 Legge tributaria (LT))

Appeal Denial Upheld: Stable Cohabitation Bars Social Assistance Eligibility

Cited as the basis referenced by Laps for taxing movable and immovable assets, relevant for asset consideration.

42.2009.19 · ti (art. 41 cpv. 1 Legge tributaria (LT))

Appeal Dismissed: Excessive Residual Income Due to Foreign Property Valuation

Cited in the reasoning concerning the taxation of movable and immovable assets.

80.2003.185 · ti (art. 41 cpv. 1 LT)

Taxpayer Appeal Regarding Foreign Real Estate Valuation and Presumed Income on Domestic Cash Assets

Cited in reasoning (section 5.1) concerning the taxation of movable assets for wealth tax purposes, used to justify the subsequent finding that income from Swiss movable capital should not be taxed.

80.1998.249 · ti (art. 20 lett. a-b e art. 41 cpv. 2 LT)

Taxpayer Appeal on Imputed Real Estate Income Attribution

These articles, concerning taxable income from real estate (including usufruct), support the decision to attribute the total income and property to the appellant.

42.2009.19 · ti (Art. 41 cpv. 1 Legge tributaria (LT))

Cantonal Court Upholds Denial of Welfare Benefits Based on Residual Income and Foreign Property Valuation

Cited in the reasoning (consid. 2.7) to support the principle that all assets are taxable, which influences the substance computation.

42.2017.52 · ti (Art. 41 cpv. 1 Legge tributaria (LT))

Appeal Regarding Supplementary Social Assistance Denial Based on Foreign Real Estate and Adult Son's Income

Cited in the reasoning as the law referenced by Laps regarding the taxation of assets.

80.2012.216 · ti (art. 41 cpv. 1 LT)

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

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

80.2016.288 · ti (Art. 41 cpv. 2 LT)

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

Although referred to in the reasoning concerning the asset valuation, it is not explicitly cited in the dispositive orders.

80.2017.173 · ti (Art. 41 cpv. 2 LT)

Taxpayers v. Tax Authority: Share Valuation for Wealth Tax

Cited regarding the valuation of assets at market value according to cantonal tax law.

Art. 41 LT Legge tributaria (LT)

Art. 41 LT

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Decisioni giudiziarie che applicano questa disposizione (13)