661.11 STGLI

CH-BE

Art. 202 Legge Fiscale (StG) - Motivazioni

Procedimento - Modifica di disposizioni e decisioni definitive - Revisione

Apri la fonte ufficiale Atto completo (327 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 202 Legge Fiscale (StG) · Motivazioni

1. Una disposizione o una decisione passata in giudicato può essere revisionata su richiesta o d'ufficio a favore della persona soggetta a tassazione,

a se vengono scoperte fatti rilevanti o mezzi di prova decisivi,

b se l'autorità competente ha trascurato fatti rilevanti o mezzi di prova decisivi che erano o avrebbero dovuto essere noti, oppure se ha violato in altro modo principi procedurali essenziali,

c se un crimine o un delitto ha influenzato la disposizione o la decisione.

2. La revisione è esclusa se viene invocato come motivo di revisione ciò che, con la dovuta diligenza, avrebbe potuto essere presentato già nel procedimento ordinario.

← Art. 201 Legge Tributaria (LT) Oggetto Art. 203 Legge Tributaria (LTG) - Termine →

Decisioni giudiziarie che applicano questa disposizione (6)

100 2023 178 · be (Art. 202 ff. StG)

Taxpayer's Attempt to Revise Final 2016 Assessment Based on Subsequent Profits and Arrears Rejected

Cited as the legal basis for the revision procedure regarding cantonal taxes, the dismissal of which is ordered in points 1 and 2.

100 2021 452 · be (Art. 202 Abs. 2 StG)

Tax Revision Barred by Prior Negligence

This provision establishes the exclusion ground for revision (lack of due diligence in the ordinary procedure), which was the basis for dismissing the appeal concerning cantonal taxes.

100 2021 104 · be (Art. 202 Abs. 2 StG)

Tax Revision Denied Due to Newly Settled Claim Known During Original Proceedings

The appeal was dismissed because the condition for revision (new facts/evidence) was excluded as the facts should have been raised in the ordinary procedure, based on this article.

100 2021 80 · be (Art. 202 Abs. 2 StG)

Appellant v. State Tax Authority on Classification of Share Sale Proceeds

Cited to justify why a revision of prior tax assessments is not warranted.

100 2017 527 · be (Art. 202 Abs. 2 StG)

Taxpayer Appeal Against Ex Officio Tax Assessments Dismissed for Lack of Jurisdiction and Untimely Challenge

The appeal was dismissed because the provision excluding revision when the ground was not raised with due diligence applied.

100 2016 146 · be (Art. 202 Abs. 2 StG)

Taxpayer's Failure to Appeal Bars Revision of Tax Assessment

The appeal was rejected because the requirements for revision were not met, as what was raised as a ground for revision could have been asserted during the ordinary procedure with reasonable diligence (subsidiarity of revision).