661.11
STGLI
CH-BE
CH-BE
Art. 206 Legge Tributaria (StG) - Supplemento Ordinario di Imposta
1. Procedura - Modifica di disposizioni e decisioni definitive - Imposta supplementare
Art. 206 Legge Tributaria (StG) · Supplemento Ordinario di Imposta
Risulta, in base a fatti o prove di cui l'autorità fiscale non era a conoscenza, che un accertamento è stato omesso ingiustamente o che un accertamento definitivo è incompleto, o se un accertamento omesso o incompleto è dovuto a un crimine o a un delitto, la tassa non riscossa verrà richiesta come imposta complementare con gli interessi.
Se la persona soggetta a imposta ha dichiarato in modo completo e accurato reddito, patrimonio, utile netto o capitale proprio nella sua dichiarazione fiscale e le basi necessarie per la valutazione degli elementi individuali erano note all'amministrazione fiscale, non può essere riscosso alcun’imposta complementare per una valutazione insufficiente.
Decisioni giudiziarie che applicano questa disposizione (8)
100 2019 195 · be (Art. 206 Abs. 1 StG)
Taxpayer Appeal of Supplemental Assessment Denied Due to Inadequate Records and New Facts Discovered in Subsequent Audit
Cited in the reasoning regarding the prerequisite of a new fact for levying supplementary tax, which is confirmed as present in section 13.
100 2021 404 · be (Art. 206 Abs. 1 StG)
Taxpayer Appeal on Back Taxes Due to Undeclared Foreign Assets and Income
Cited as one of the grounds for establishing the prerequisites for the reassessment (Nachsteuer).
100 2022 16 · be (Art. 206 ff. StG)
Appellants v. Tax Administration (Second Pillar Pension Withdrawal and Lock-up Period)
Cited as the legal basis for carrying out the neutralization of the tax deduction within the framework of the subsequent assessment (Nachsteuer).
100 2021 412 · be (Art. 206 Abs. 1 StG)
Taxpayer Pension Withdrawal Violation and Deduction Revocation
Cited in the reasoning (E. 4) and implicitly in the dispositive (Order 1) as the basis for demanding back taxes (Nachsteuer) due to the undeclared income resulting from the blocked deduction.
100 2020 271 · be (Art. 206 Abs. 1 StG)
Tax Commission Upholds Back Taxes on Hidden Profit Distributions and Sailboat Expenses
Basis for legitimately imposing a supplementary tax assessment because the incompleteness of the 2009 assessment was due to facts unknown to the tax authorities.
100 2017 203 · be (Art. 206 Abs. 1 StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in the reasoning (E. 4.1, 4.2) to define the basis for imposing a subsequent tax assessment (Nachsteuer) based on new facts or evidence.
100 2017 203 · be (Art. 206 ff. StG)
Inheritance Tax Assessment Limitation Period for Undeclared Assets
Cited in the notification of 19 November 2013 (E. 4.3.1) as the legal basis for initiating subsequent tax proceedings on cantonal/communal taxes, which the appellant contested did not cover inheritance tax.
100 2015 35 · be (Art. 206 Abs. 1 StG)
Taxpayer Liability for Undeclared Rental Income and Reassessment Limitations
This provision was used to confirm the basis for imposing additional taxes for cantonal and communal taxes for the years 2004 to 2009.