640.100 LTStGLF

CH-TI

Art. 52 LT Legge tributaria (LT)

LT

Apri la fonte ufficiale Atto completo (375 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 52 LT

[143] 1 La sostanza imponibile è determinata in base al suo stato alla fine del periodo fiscale o dell’assoggettamento.

2 Con l’accordo del contribuente i titoli non quotati possono essere determinati sulla base del loro valore all’inizio del periodo fiscale o dell’assoggettamento.

3 Per i contribuenti che esercitano un’attività lucrativa indipendente i cui esercizi commerciali non coincidono con l’anno civile, la sostanza commerciale imponibile è determinata in base al capitale proprio esistente alla fine dell’esercizio commerciale chiuso durante il periodo fiscale.

4 Se le condizioni di assoggettamento sono realizzate soltanto durante una parte del periodo fiscale, è prelevata solo l’imposta corrispondente a questa parte. È riservato l’articolo 54.

5 Se il contribuente eredita sostanza nel corso del periodo fiscale fa stato per analogia il capoverso 4.

[143] Art. modificato dalla L 4.6.2002; in vigore dal 1.1.2003 - BU 2002, 224.

← Art. 51 LT Legge tributaria (LT) Art. 53 LT →

Decisioni giudiziarie che applicano questa disposizione (30)

80.2021.288 · ti (art. 52 cpv.1 LT)

Taxpayer Challenge to Foreign Real Estate Valuation Exchange Rate

Cited in reasoning regarding the principle of the relevant date for tax calculation.

80.2021.288 · ti (art. 52 cpv.1 LT)

Taxpayer Challenge to Foreign Real Estate Valuation Exchange Rate

Cited in reasoning to support the application of the exchange rate effective at the end of the tax period for income determination.

80.2019.113 · ti (art. 52 cpv. 5 LT)

Tax Assessment Appeal: Imputed Rental Income and Deductions for Expatriate Taxpayers

Cited to calculate the property tax considering the partial acquisition of inherited assets during the fiscal period.

80.2019.25 · ti (Art. 52 cpv. 1 LT)

Taxpayer Appeals Receivable Valuation in Wealth and Income Tax Assessment

Cited in the reasoning section regarding the valuation date of taxable assets.

39.2001.78 · ti (Art. 52 cpv. 1 LT)

Family Allowance Denial Upheld Despite Real Estate Valuation Dispute

This article specifies that real estate is taxed based on its official valuation in the Canton of Ticino.

33.2000.100 · ti (art. 52 cpv. 1 LT)

Insured Party v. Compensating Fund Regarding Imputed Value of Non-Homestead Real Estate Assets

Cited to explain that real estate is taxed based on the official appraisal value, which serves as a reference point for the valuation dispute central to the case.

33.2001.41 · ti (Art. 52 cpv. 1 LT)

Benefit Denial Upheld Due to Property Valuation

This article, setting forth that real estate is taxed based on official appraisal value, was cited in the context of property valuation.

33.2000.104 · ti (art. 52 cpv. 1 LT)

Appeal Dismissed Regarding Cessation of Supplementary Pension Benefits Based on Commercial Land Valuation

Cited regarding the imposition of real estate for taxation purposes based on the official valuation.

33.2000.50 · ti (Art. 52 cpv. 1 LT)

Appeal Regarding Valuation of Non-Residential Real Estate for Social Security Benefits

Cited in the reasoning regarding the official appraisal value for taxing real estate in the Canton, relevant to the property valuation dispute resolved in the final order.

33.2000.69 · ti (Art. 52 cpv. 1 LT)

Appeal Regarding Supplementary Benefit Denial Based on Gifted Real Estate Valuation

Cited in the reasoning (2.4) regarding the imposition of real estate based on official assessment value in Ticino, but not cited in the dispositive orders.

33.2000.38 · ti (art. 52 cpv. 1 LT)

Elderly Resident Pension Valuation Dispute

This provision concerning the official valuation of real estate for tax purposes was cited in the reasoning discussing the Cantonal valuation method.

39.2000.82 · ti (art. 52 cpv. 1 LT)

Appeal Regarding First-Child Allowance Calculation Based on Annual Income Assessment

Cited to establish that real estate within the Canton is taxed based on the official valuation value, relevant for substance valuation.

39.2000.17 · ti (art. 52 cpv. 1 LT)

Family Allowance Denial Appeal Regarding Income Calculation

This article states that real estate and its accessories are taxed based on their official valuation value, which informed the court's assessment of property value.

33.2000.3 · ti (art. 52 cpv. 1 LT)

Pension Calculation Based on Revised Real Estate Market Value for Nursing Home Resident

Cited in the reasoning regarding the official valuation of real estate for direct taxation purposes, which is contrasted with the market value rule (Art. 17 cpv. 4 OPC).

80.1999.29 · ti (art. 52 cpvv. 1 e 2 LT)

Taxpayer Alimony Inclusion and Study Deduction Denial for Adult Daughter

Cited in the reasoning regarding the calculation of taxable income, although this article does not explicitly appear in the final dispositive orders (which only rejected the appeal).