Art. 43 LT Legge tributaria (LT)

80.2009.78 · ti (art. 43 cpv. 2 LT)

Taxpayer Appeal of Deferred Property Tax Assessment and Valuation

This article forms the legal basis for the posticipated wealth tax that was partially confirmed/reformed in the final ruling.

11.2008.147 · ti (art. 43 LT)

Parents' Appeal of Educational Curatorship Decision Based on Curator Negligence Regarding Children's Health

Mentioned in the appeal requests (E.6) regarding the request for suspensive effect.

80.2000.200 · ti (art. 43 LT)

Tax Appeal Regarding Delayed Wealth Tax on Property Transfer Resolving Inheritance Dispute

The appeal was granted because the challenged taxation was contrary to this article.

80.2000.200 · ti (art. 43 LT)

Post-dated Wealth Tax on Agricultural Plot Transferred via Judicial Settlement of Heirship Claim

The appeal was granted because the challenged decision on deferred taxation was contrary to Art. 43 LT, as stated in the reasoning (6.7) and implied by the final order annulling the decision.

80.2009.78 · ti (art. 43 cpv. 2 LT)

Property Owner v. Tax Authority Regarding Ex Post Facto Wealth Tax Assessment and Reimbursement Obligation for Land Valuation Change

This provision defines the tax on deferred assets (imposta posticipata sulla sostanza) applied in the case, which the tribunal partially reformed.