Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
III 2018 194 • VG SZ III 2018 194 Generato dall'IA

Property Tax Reduction Denial Due to Untimely Documentation Submission

Numero d'incarto III 2018 194
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

An entity sought a tax reduction based on a substantial property transfer, but the relevant municipal tax authorities denied the reduction because the required documentation was not submitted within the statutory time limit, leading to an appeal. The court upheld the denial, reasoning that strict adherence to the procedural deadline for submitting the necessary documentation to substantiate the claim for the tax reduction was mandatory, and failure to meet this deadline, irrespective of the merits of the underlying claim, precluded the right to the reduction.

Regesto Legislator

Ufficiale

Öffentliches Beschaffungsrecht (Ausschluss- und Zuschlagsverfügung; Abfuhr Siedlungsabfälle vom 1.1.2020 - 31.12.2024) | Öffentliches Beschaffungsrecht

Parole chiave

Generato dall'IA
diritto di mutazione termine processuale perentorio autorità fiscale dichiarazione fiscale tardiva decisione di tassazione diritto di proprietà

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BGG
The provision was cited in the dispositive to allocate the costs of the federal appeal.
Art. 68 Abs. 2 BGG
The provision was cited in the dispositive to determine the quantum of the costs to be paid by the appellant.
Generato dall'IA
II 2022 36
Taxpayer Appeal Reinstatement Denial for Missed Deadline
II 2018 90
Taxpayer Appeal Dismissed Due to Late Objection Filing
II 2020 10
Tax Deferral Application Deadline and Abusive Appeal Extension
II 2023 61
Tax Relief Appeal Dismissed for Untimely Filing
II 2021 54
Taxpayer Appeal Dismissed: Disallowed Acquisition Costs for Property Sale

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BGG

The provision was cited in the dispositive to allocate the costs of the federal appeal.

Art. 68 Abs. 2 BGG

The provision was cited in the dispositive to determine the quantum of the costs to be paid by the appellant.

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 III 2018 194 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 12. Februar 2019 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Vizepräsident |\n \n|\n |\n Ruth Mikšovic-Waldis, Richterin Monica Huber-Landolt, Richterin |\n \n|\n |\n lic.iur. Josef Mathis, Gerichtsschreiber |\n \n\n

\n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________ AG, \n Beschwerdeführerin, \n vertreten durch Rechtsanwalt MLaw B.________, |\n \n|\n |\n gegen |\n

\n|\n |\n 1. Gemeinde Wollerau, handelnd durch den Gemeinderat, 2. Gemeinde Feusisberg, handelnd durch den Gemeinderat, 3. Gemeinde Freienbach, handelnd durch den Gemeinderat \n Vorinstanzen, \n vertreten durch Rechtsanwalt lic.iur. C.________, |\n

\n\n

\n