Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
II 2022 36 • VG SZ II 2022 36 Generato dall'IA

Taxpayer Appeal Reinstatement Denial for Missed Deadline

Numero d'incarto II 2022 36
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

A taxpayer filed an appeal challenging a cantonal tax assessment for the year 2017 based on a missed deadline, requesting reinstatement of the time limit. The court upheld the tax authority's refusal to grant reinstatement because the taxpayer failed to demonstrate that the missed deadline was due to an excusable, unforeseen event, as the submission of documents was late without a sufficient explanation, thus violating the legal requirement for timely appeals.

Regesto Legislator

Generato dall'IA

Art. 66 Abs. 1 LTF; Taxpayer Appeal Reinstatement Denial for Missed Deadline: The court upheld the tax authority's refusal to grant reinstatement because the taxpayer failed to demonstrate that the missed deadline was due to an excusable, unforeseen event, as the submission of documents was late without a sufficient explanation, thus violating the legal requirement for timely appeals.

Parole chiave

Generato dall'IA
produzione tardiva di documenti autorità fiscale dichiarazione fiscale tardiva tassazioni fiscali restituzione del termine scaduto proroga tardiva del termine

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 LTF
The court ordered the appellant to pay court costs because the appeal was dismissed.
Generato dall'IA
II 2018 90
Taxpayer Appeal Dismissed Due to Late Objection Filing
II 2021 120
Taxpayer Misses Statutory Objection Deadline Due to Untimely Claimed Illness
II 2023 96
Taxpayer Appeal Reinstated Due to Rebutted Presumption of Tax Notice Delivery
II 2023 61
Tax Relief Appeal Dismissed for Untimely Filing
ZK2 2019 22
Corporate Liquidation and Missed Appeal Deadline

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 LTF

The court ordered the appellant to pay court costs because the appeal was dismissed.

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

\n \n \n \n \n

\n\n| | | |\n II 2022 36 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. Juni 2022 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter lic.iur. Karl Gasser, Richter |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanzen, |\n

\n\n

\n \n \n \n \n \n

\n\n| | |

|\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2017: Frist-versäumnis, Fristwiederherstellung) |\n

\n\n

\n \n

Sachverhalt: