661.11
STGLI
CH-BE
CH-BE
Art. 201 Legge Tributaria (LT)
Procedura - Mezzi di impugnazione - Ricorso amministrativo
Art. 201 Legge Tributaria (LT)
Contro le decisioni sui ricorsi può essere presentato ricorso al Tribunale amministrativo.
Hanno diritto di presentare ricorso la persona soggetta a imposta, il comune, l'amministrazione fiscale cantonale e, nel procedimento di imposta alla fonte, la debitrice o il debitore della prestazione imponibile.
L'udienza è pubblica per le parti.
Decisioni giudiziarie che applicano questa disposizione (18)
100 2024 29 · be (Art. 201 Abs. 2 StG)
Tax Abatement Denial for Failure to Cooperate
Cited in section 1.1 concerning the active standing of the appellant regarding cantonal tax.
100 2021 273 · be (Art. 201 Abs. 1 StG)
Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay
Cited in the reasoning to establish the court's jurisdiction (procedural admissibility, not cited in dispositive, but cited in reasoning about jurisdiction).
100 2021 273 · be (Art. 201 Abs. 2 StG)
Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay
Cited in the reasoning regarding the appellant's standing (procedural admissibility, not cited in dispositive, but cited in reasoning about standing).
100 2020 191 · be (Art. 201 Abs. 2 StG)
Tax Provision Deductibility Based on Post-Balance Sheet Events and Disclosure Timing
Admissibility criterion cited in reasoning (E. 1.1), not in operative orders (1-5).
100 2020 3 · be (Art. 201 Abs. 2 StG)
Voluntary Pension Buy-in Deductibility Following Capital Withdrawal and Change of Employment Status
Cited in the reasoning concerning the admissibility of the appeal by the appellants (though not directly in the dispositive, see note above).
100 2017 115 · be (Art. 201 Abs. 1 StG)
Taxpayer Loan Simulation as Constructive Dividends
Cited in connection with Art. 74 VRPG to confirm the Administrative Court's jurisdiction over cantonal and municipal taxes.
100 2017 115 · be (Art. 79 Abs. 2 VRPG i.V.m. Art. 201 Abs. 2 StG)
Taxpayer Loan Simulation as Constructive Dividends
Cited to confirm the taxpayer's legitimacy to file the administrative court appeal regarding cantonal and municipal taxes.
100 2018 110 · be (art. 201 al. 1 LI)
Swiss Administrative Court Upholds Tax Assessment Despite Taxpayer Appeals on Expenses, Donations, and Corporate Share Valuation
Cited in the reasoning concerning the Tribunal's jurisdiction over the cantonal and communal tax appeal.
100 2018 110 · be (art. 201 al. 2 LI)
Swiss Administrative Court Upholds Tax Assessment Despite Taxpayer Appeals on Expenses, Donations, and Corporate Share Valuation
Cited to establish that the appellants have standing to appeal the cantonal tax.
100 2017 203 · be (Art. 201 Abs. 1 StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in conjunction with Art. 74 VRPG to establish the court's jurisdiction.
100 2017 203 · be (Art. 201 Abs. 2 StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in conjunction with Art. 79 VRPG to establish the appellant's standing.
100 2016 247 · be (Art. 201 Abs. 2 StG)
Tax Remission Appeal Due to Financial Hardship (2013-2014)
Cited to establish the standing of the appellants to challenge the cantonal tax decision before the Cantonal Court (E. 1.1).
100 2015 226 · be (Art. 201 Abs. 1 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited in the reasoning (but not the dispositive) regarding the jurisdiction of the Administrative Court as the final cantonal instance.
100 2015 226 · be (Art. 201 Abs. 2 StG)
Taxpayer Entitled to Full Capital Gains Reduction Despite Intervening Gratuitous Transfers
Cited in the reasoning (but not the dispositive) regarding the admissibility of the appeal by the Tax Administration.
100 2016 316 · be (Art. 201 Abs. 1 StG)
Taxation of Hidden Profit Distributions to Non-Shareholder De Facto Manager
Cited in the reasoning to establish the court's jurisdiction over cantonal taxes.