640.100
LTStGLF
CH-TI
CH-TI
Art. 51 LT Legge tributaria (LT)
LT
Art. 51 LT
[142] 1 Il reddito imponibile è determinato in base ai proventi conseguiti durante il periodo fiscale.
2 Il reddito da attività lucrativa indipendente è determinato in base al risultato dell’esercizio commerciale chiuso durante il periodo fiscale.
3 I contribuenti che esercitano un’attività lucrativa indipendente devono procedere alla chiusura dei conti ogni periodo fiscale e alla fine dell’assoggettamento. La chiusura dei conti può non essere eseguita se l’attività indipendente ha avuto inizio nell’ultimo trimestre del periodo fiscale.
[142] Art. modificato dalla L 4.6.2002; in vigore dal 1.1.2003 - BU 2002, 224.
Decisioni giudiziarie che applicano questa disposizione (5)
80.2022.83 · ti (art. 51 cpv. 1 LT)
Taxpayer Appeal Against Income and Wealth Tax Assessment Due to Inadequate Investigation of Ex-Wife's Finances
Cited as the basis for determining taxable income based on proceeds obtained during the tax period, in the context of the part of the appeal that was rejected (unemployment benefit).
80.2022.98 · ti (Art. 51 cpv. 1 LT)
Taxpayer Challenge to Unemployment Benefit Inclusion Date
This article, concerning the determination of taxable income based on proceeds obtained during the tax period, forms the substantive basis for rejecting the appeal.
39.2015.5 · ti (Art. 51 LT)
Appeal Regarding Reimbursement of Supplementary Family Allowances Based on Undeclared Income
Cited in the reasoning to establish that taxable income is determined based on income earned during the fiscal period (civil year).
39.2015.5 · ti (Art. 51 LT)
Family Benefits Overpayment Recovery Recalculation
Defines how taxable income is determined based on the fiscal period (which is the calendar year).
80.2021.93 · ti (art. 51 cpv. 1 LT)
Taxpayer Challenge to Income Tax Assessments: Rental Value, Deductions, and Rental Income Accrual
Cited in the reasoning regarding the tax period for income determination, but not in the dispositive.