Art. 66 LT Legge tributaria (LT)

33.2000.37 · ti (Art. 66 al. 2 LT)

Claimants' Appeal Regarding Vacation Property Valuation for Benefit Assessment

Although not explicitly numbered in the dispositive, the statement 'Non si percepisce tassa di giustizia' implies the application of the procedural rule concerning court fees, typically found in cost provisions like Art. 66 LT (or similar cantonal/federal rules).

80.1995.77 · ti (art. 66 cpv. 2 lett. b LT)

Tax Authority v. Taxpayer (Disguised Profit Distribution via Loan Write-off)

Cited to define disallowed deductions, which forms the substantive basis for recognizing the hidden profit distribution.

80.2018.238 · ti (Art. 66 LT)

Real Estate Company v. Cantonal Tax Authority (Minimum Property Tax Calculation)

Cited in the reasoning to define the object of the income tax (net profit).

80.2018.38 · ti (Art. 66 LT)

Tax Reassessment Upheld: Disguised Profit Distribution via Under-Invoiced Advisory Services

This article establishes that the tax on profit concerns net profit, which is the substantive basis for the taxation upheld in the final order.

80.2020.182 · ti (Art. 66 LT)

Swiss Company Tax Dispute Over IP Sale Proceeds Attribution

Cited to define taxable profit for cantonal/communal tax purposes.