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Art. 95 LT Steuergesetz (StG)

LT
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Art. 95 LT

[228] Juristische Personen müssen eine Immobiliensteuer auf die sich in ihrem Eigentum befindlichen Immobilien am Ende des Kalenderjahres entrichten. Die Immobiliensteuer ist nicht nach der Dauer der Steuerpflicht bemessen.

[228] Art. geändert durch Gesetz vom 4.6.2002; in Kraft seit 1.1.2003 – BU 2002, 224.

← Art. 91 StG Steuergesetz (StG) Art. 96 LT →

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Gerichtsentscheide zu dieser Bestimmung (7)

15.2010.39 · ti (Art. 95 LT)
Appeal Against List of Charges in Mortgage Enforcement Sale
Cited in the final orders (in the 'Per questi motivi' section) regarding communal property tax.
15.2006.91 · ti (art. 95 ss. LT)
Appeal Regarding Tax Claims in Forced Execution List
Cited in the preamble to the final decision, concerning Cantonal property tax.
80.1997.78 · ti (art. 95 LT)
Taxpayer v. Tax Authority: Reassessment of Ordinary Income Tax Following Change in Residency Status
The final ruling requires the tax office to issue new decisions based on the income of the preceding two-year period, applying the general rule contained in this article.
80.1995.52 · ti (art. 95 LT)
Taxpayer Appeal Regarding Intermediate Assessment After Change in Taxation Basis
The basis for calculating the taxable income for the new ordinary taxation, by applying the general rules contained in this article.
15.2010.39 · ti (art. 95 ss., 252, 253, 274 cpv. 1 lett. c, 275, 291 ss., 297 LT)
Creditor Appeal Regarding Inclusion of Tax Liens in Real Estate Forced Sale Encumbrance List
Cited as the Cantonal Tax Law provisions concerning the basis, duration, and maturity of the taxes whose liens were disputed.
15.2010.44 · ti (art. 95 ss. LT)
Property Owner Challenge to Burden List in Forced Sale
Used in the preamble to list relevant provisions, concerning Cantonal real estate tax laws.
15.2011.10 · ti (Art. 95 ss. LT)
Supervising Authority Confirms Inclusion of Communal Property Taxes in Distribution of Forced Sale Proceeds
Cited in relation to the cantonal property tax (Imposta immobiliare cantonale) for legal entities, which is related to the issue decided.