640.100 LTStGLF

CH-TI

Art. 53 LT Legge tributaria (LT)

LT

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

Art. 53 LT

[144] 1 In caso di matrimonio i coniugi sono tassati congiuntamente per tutto il periodo fiscale.

2 In caso di divorzio o di separazione legale o di fatto ogni coniuge è tassato individualmente per tutto il periodo fiscale.

3 Se uno dei coniugi muore nel corso del periodo fiscale, i due coniugi sono tassati congiuntamente fino al giorno del decesso. Il decesso fa stato quale conclusione dell’assoggettamento di entrambi i coniugi e quale inizio dell’assoggettamento del coniuge superstite.

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

← Art. 52 LT Legge tributaria (LT) Art. 54 LT →

Decisioni giudiziarie che applicano questa disposizione (15)

80.2023.58 · ti (art. 53 cpv. 2 LT)

Tax Assessment Appeal Regarding Marital Separation and Income Exclusion

Cited in the reasoning confirming that the spouses were already separated in 2017 and 2018, justifying separate taxation.

39.2010.20 · ti (art. 53 cpv. 1 LT)

Spouse's Income Disqualifies Family Allowance Claim

Cited in reasoning regarding tax treatment of married couples during the year of marriage.

80.2003.138 · ti (art. 53 cpv. 1 lett. a LT)

Taxpayer v. Tax Authority: Intermediate Assessment for Cessation of Professional Activity

Cited as part of the general framework for determining taxable income at the beginning of taxation for cantonal tax.

80.2003.138 · ti (art. 53 cpv. 1 lett. b LT)

Taxpayer v. Tax Authority: Intermediate Assessment for Cessation of Professional Activity

Cited as part of the general framework for determining taxable income for the subsequent tax period (cantonal level).

80.2002.114 · ti (art. 53 cpv. 1 lett. a e b LT)

Spouse's Change in International Employment Triggers Interim Tax Assessment

Cited in combination with Art. 56 LT to justify the method of calculating the income for the subsequent ordinary assessment.

80.2002.107 · ti (art. 53 cpv. 1 lett. a LT)

Worker Income Tax Annualization on Short-Term Permit

Cited in the final orders as one of the legal bases providing special rules for calculating tax when the assessment period is less than a year.

80.2001.78 · ti (art. 53 cpv. 1 lett. a LT)

Taxpayer Severance Payment Dispute in Change of Profession Taxation

Cited to define how income is determined for the current tax period under the intermediate assessment rules.

80.2001.78 · ti (art. 53 cpv. 1 lett. b LT)

Taxpayer Severance Payment Dispute in Change of Profession Taxation

Cited to define how income is determined for the subsequent tax period under the intermediate assessment rules.

80.1999.208 · ti (art. 53 cpv. 1 lett. b LT 1994)

Taxpayer Appeal Regarding Property Income Allocation Between Tax Years

This provision governed the calculation of income for the subsequent tax period following an intermediate taxation, which was the central issue in reforming the contested decision.

11.2005.165 · ti (art. 53 cpv. 2 LT)

Spousal and Child Alimony Calculation After De Facto Separation Based on Sibling Status

Mentioned in the reasoning (point 4c) regarding the splitting of tax returns, which is background law and not cited in the dispositive orders 1-4.

36.2002.22 · ti (Art. 53 cpv. 1 lett. a LT 1994)

Insured Denied Health Subsidy Based on 1999/2000 Income Assessment

Cited in the reasoning regarding the calculation of income for the current tax period at the beginning of the assessment for cantonal tax.

36.2002.22 · ti (Art. 53 cpv. 1 lett. b LT)

Insured Denied Health Subsidy Based on 1999/2000 Income Assessment

Cited in the reasoning regarding the calculation of income for the subsequent tax period at the beginning of the assessment for cantonal tax.

80.2001.27 · ti (Art. 53 cpv. 1 lett. b LT)

Taxpayer Denied Pension Buy-in Deduction Following Interim Assessment Due to Early Retirement

Cited in the reasoning (Section 4.2) as the rule determining the structure of the taxation following an intermediate assessment that justified rejecting the deduction.

80.2002.107 · ti (art. 53 cpv. 1 lett. a LT)

Foreign Worker Source Tax Assessment: Income Annualization for Short-Term Employment

Cited in the reasoning as part of the legal basis for income determination when taxation starts during the year, supporting the annualization adjustment.

80.2023.58 · ti (Art. 53 cpv. 2 LT)

Taxpayer Alimony Taxation Dispute Upon De Facto Separation

Cited in the reasoning to validate the separate taxation of spouses based on factual separation (Cantonal Law).