Art. 55 LT Legge tributaria (LT)

80.2003.138 · ti (art. 55 LT)

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

Cited to define the conditions under which an interim taxation is carried out (cantonal level).

80.2003.138 · ti (art. 55 lett. e LT)

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

Cited for the specific condition for interim taxation regarding intercantonal/international tax bases (cantonal level).

80.2002.126 · ti (art. 55 lett. b LT)

Tax Assessment Appeal: Exclusion of Income from Unrelated New Company Following Partnership Reorganization

This provision justifies the basis for an intermediate taxation due to a fundamental and essential change in the basis of lucrative activity (conversion of the partnership into an S.G.L.).

80.2002.114 · ti (art. 55 lett. e LT)

Spouse's Change in International Employment Triggers Interim Tax Assessment

Cited in the reasoning to establish the grounds for an intermediate assessment due to a change in international tax bases, which underpins the decision to dismiss the appeal.

80.2002.88 · ti (art. 55 LT)

Taxpayer Appeal on Timeliness of Objection and Remand for Formal Ruling on Intermediate Taxation

Cited in the reasoning section regarding potential costs if the appeal were decided on the merits, but not explicitly in the final orders as a basis for a decision.

80.2000.114 · ti (art. 55 LT)

Taxpayer v. Tax Office: Annulment of Intermediate Taxation Due to Insufficient Income Change After Career Shift

Although the court ultimately found the quantitative requirement unmet, the decision to annul the intermediate taxation was based on the legal requirements for intermediate taxation under this article, which were discussed in detail in relation to the qualitative requirement.

80.2000.119 · ti (art. 55 lett. e LT)

Taxpayer Appeal: Late Filing and Intercantonal Apportionment Dispute

Cited in the reasoning regarding the admissibility of the intermediate taxation request, which is implicitly covered by the overall decision to examine this aspect.

80.2000.76 · ti (art. 55 lett. b LT)

Taxpayer Appeal on Assessment Adjustments and Expense Deductions

Cited in the reasoning regarding the request for interim taxation due to cessation of activity, which affects the ultimate ruling to remand the case.

80.2000.83 · ti (art. 55 LT 1994)

Taxpayer Challenge to Denial of Interim Assessment Based on Reduced Income

This article defines the substantive grounds for granting interim taxation, which the court found were not met by the appellant (reduction of activity is insufficient).

80.1997.99 · ti (art. 55 lett. c LT)

Taxpayer v. Tax Authority Regarding Alimony Modification and Interim Assessment Denial

This provision was cited to confirm the rejection of the appeal concerning the request for an intermediate assessment due to a change in income from gainful employment.

80.1996.79 · ti (art. 55 LT 1994)

Taxpayer Appeal for Intermediate Assessment Following Change in Employment Status

This article is cited in the reasoning section (3.2) regarding the grounds for interim taxation, which is the core subject of the appeal's success.

36.2002.22 · ti (Art. 55 LT 1994)

Insured Denied Health Subsidy Based on 1999/2000 Income Assessment

Cited in the reasoning listing the specific prerequisites for intermediate taxation under cantonal law.

36.2002.22 · ti (Art. 55 lett. e LT 1994)

Insured Denied Health Subsidy Based on 1999/2000 Income Assessment

Cited in the reasoning as an additional prerequisite for intermediate taxation concerning changes in intercantonal/international taxation bases.

80.2000.114 · ti (art. 55 LT)

Taxpayer Income Change Assessment Dispute

The decision on appeal and the intermediate taxation decision are annulled, which were based on this provision concerning intermediate taxation.

80.2000.119 · ti (Art. 55 lett. e LT)

Taxpayer's Late Appeal and the Obligation of Tax Authorities to Assess Timeliness

Cited implicitly in the reasoning regarding the admissibility of an intermediate taxation request, although the specific decision annulled in point 1 was based on procedural grounds (timing of the appeal).