Art. 60 LT Legge tributaria (LT)

80.2023.90 · ti (art. 60 della legge tributaria cantonale (LT))

Cantonal Taxation Based on Center of Economic Interest vs. Statutory Seat

The appeal was rejected because the substantive ground for imposing tax was based on the company having its actual place of business in the Canton of Ticino, as per this article.

80.2022.91 · ti (art. 60 della legge tributaria cantonale (LT))

Unlimited Tax Assessment Upheld Due to Formal Statutory Seat Lacking Office Infrastructure

The court upheld the unlimited tax liability based on the effective administration being exercised in the Canton of Ticino, as stipulated by this article.

80.2023.70 · ti (Art. 60 LT)

Intercantonal Tax Domicile: Effective Management Trumps Formal Seat

The appeal was rejected, confirming the unlimited tax liability based on the actual place of administration in the Canton of Ticino.

80.2019.175 · ti (art. 60 della legge tributaria cantonale (LT))

Tax Liability Based on Effective Management over Statutory Seat

The canton claimed unlimited taxation based on this article, which determines the taxation of legal persons by seat or effective administration in the canton.

80.2022.39 · ti (art. 60 LT)

Tax Liability Based on Place of Effective Management Versus Statutory Seat

Basis for the confirmation of unlimited taxation concerning cantonal tax (mentioned in the operative part 4.1).

80.2022.202 · ti (Art. 60 LT)

Taxpayer Appeal on Tax Recovery Blocked by Prior Final Tax Liability Decision

The court mentioned this article as the basis for the Cantonal Tax Authority's legitimacy in issuing the assessment decision, although the appeal was rejected for other reasons.

80.2021.185 · ti (art. 60 LT)

Ticino Taxation Based on Effective Management Over Registered Seat

This article was the basis for the tax authority's claim that the company was subject to unlimited taxation in Ticino due to its effective management being exercised there, which is the core issue of the decision.

80.2020.9 · ti (art. 60 della legge tributaria cantonale (LT))

Taxation Jurisdiction Based on Effective Management

This is the primary legal basis cited by the tax authority for claiming unlimited taxation in Ticino, which is the subject of the dispute resolved in the final order.

80.2019.186 · ti (art. 60 della legge tributaria cantonale (LT))

Effective Management Determines Tax Domicile Over Statutory Seat

This article served as the basis for the Tax Authority's claim that the legal entity is subject to tax in Ticino due to its seat or effective administration being in the Canton.

80.2019.159 · ti (art. 60 della legge tributaria cantonale (LT))

Tax Residency of Cycling Team Management Company in Ticino

This article served as the basis for the tax authority's claim regarding unlimited tax liability due to effective administration in Ticino, which is the core issue of the decision.

80.2019.154 · ti (art. 60 della legge tributaria cantonale (LT))

Taxpayer Residency and Center of Effective Management Dispute

This article was the basis for the tax authority's claim of unlimited taxation due to effective administration in Ticino, which the appeal sought to overturn.

80.2017.273 · ti (Art. 60 LT)

Foreign Company Subject to Swiss Tax Based on Effective Management Location

Basis for confirming the unlimited taxation of the company in the Canton of Ticino due to effective administration in Switzerland.

80.2017.76 · ti (Art. 60 LT)

Tax Domicile Dispute Following Statutory Seat Transfer

The substantive legal basis for the rejection of the appeal concerning cantonal tax, as the effective management was found to be in Ticino.

80.2017.290 · ti (Art. 60 LT)

Tax Liability Based on Actual Place of Administration Following Fictitious Relocation

This article established the basis for unlimited tax liability in the Canton Ticino due to effective administration being exercised there, which justified the rejection of the appeal.

80.2018.5 · ti (Art. 60 LT)

Tax Liability Based on Actual Place of Management Overriding Statutory Seat

The court implicitly confirmed the application of this Cantonal Tax Law article as the basis for taxing legal entities based on effective management in the Canton, which was the central issue of the decision that upheld the assessment.