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Art. 99 LT Legge tributaria (LT)

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Art. 99 LT

[233] Lo Stato corrisponde il 40 per cento dell’importo dell’imposta immobiliare delle aziende idroelettriche ai comuni partecipanti a qualsiasi titolo al riparto, in base alla legge speciale, proporzionalmente all’imposta base loro assegnata.

[233] Art. reintrodotto dalla L 26.9.2009; in vigore dal 1.1.2009 - BU 2009, 345; precedente modifica: BU 2009, 84.

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Decisioni giudiziarie che applicano questa disposizione (4)

80.1996.4 · ti (art. 99 lett. e LT)
Taxpayer's Appeal for Interim Assessment Based on Short-Term Salary Reduction Denied
The appeal was rejected based on the requirements of this article concerning intermediate taxation due to a change in earned income, specifically noting the failure to meet the temporal condition.
80.1996.102 · ti (art. 99 lett. d LT 1976)
Taxpayers v. Tax Authority: Limits of Tax Assessment Jurisdiction and Procedural Errors
The basis used to annul the intermediate taxation for IC/IFD 1991-92, as the prerequisite for intermediate taxation was not met.
80.1995.231 · ti (art. 99 lett. e LT)
Taxpayer Entitled to Interim Assessment for Durable Income Reduction Post-Maternity Leave
This provision was the main legal ground used to grant the intermediate taxation upon accepting the appeal.
80.1994.71 · ti (art. 99 lett. e LT)
Director's Appeal for Intermediate Taxation Based on Salary Reduction Denied
This provision governs intermediate taxation based on a durable change in income from dependent employment, which was the core subject of the rejected appeal.