661.11 STGLI

CH-BE

Art. 161 Legge Tributaria (Lt) - Termini

Procedura - Principi procedurali

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Art. 161 Legge Tributaria (Lt) · Termini

1. I termini stabiliti dalla legge non possono essere prorogati.

2. Un termine fissato da un'autorità viene prorogato se ci sono motivi validi e la richiesta di proroga è stata presentata entro il termine.

3. Il mancato rispetto di un termine è giustificato se la persona obbligata al pagamento delle imposte adempie all'azione omessa entro 30 giorni dalla cessazione del motivo ostativo e dimostra simultaneamente che è stata impedita ad agire tempestivamente a causa del servizio militare, malattia, assenza dal paese o altri motivi rilevanti.

← Art. 160 Legge Fiscale (StG) Oggetto Art. 162 Legge sulle Imposte (L.I.) →

Decisioni giudiziarie che applicano questa disposizione (6)

100 2022 21 · be (Art. 161 Abs. 3 StG)

Taxpayers' Objection to Best Judgment Tax Assessment Affirmed Due to Procedural Defects

This provision on the conditions for excusing a missed deadline was cited in the reasoning leading up to the final orders regarding the substantive failure to justify the objection.

100 2022 72 · be (Art. 161 Abs. 3 StG)

Tax Assessment Objection Deadline Missed Due to COVID-19 Illness

Cited in reasoning related to the non-admissibility of the appeal due to the missed deadline, although the dispositive does not explicitly repeat it, the dismissal is based on the non-fulfillment of requirements for reinstatement mentioned under this article.

100 2019 379 · be (Art. 161 Abs. 3 StG)

Taxpayers v. Tax Administration: Share Valuation and Property Assessment Appeal

Cited in the reasoning (point 2.3.2) regarding the prerequisites for the restoration of a deadline due to absence abroad.

100 2020 204 · be (Art. 161 Abs. 3 StG)

Tax Appeal Timeliness and Service of Non-Registered Mail During Mail Hold

Cited in the reasoning that directly leads to dismissing the appeal based on the lack of a valid ground for restoring the appeal deadline due to absence abroad.

100 2018 548 · be (art. 161, al. 3 LI)

Taxpayer Late Filing Appeal Dismissal Upheld

Cited in the reasoning regarding the inability to grant restitution of the deadline.

100 2016 84 · be (Art. 161 Abs. 3 StG)

Tax Appeal Dismissal Due to Missed Deadline Despite Husband's Illness

Cited in the reasoning regarding the criteria for granting the reestablishment of appeal deadlines for cantonal and municipal taxes.