661.11 STGLI

CH-BE

Art. 207 Legge Tributaria (StG) - Decadenza

1. Procedura - Modifica di disposizioni e decisioni definitive - Imposta supplementare

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Art. 207 Legge Tributaria (StG) · Decadenza

1. Il diritto di avviare un procedimento di imposta complementare si estingue dieci anni dopo la fine del periodo fiscale per il quale un accertamento non è avvenuto o un accertamento definitivo è incompleto.

2. L'apertura del procedimento penale per evasione fiscale o infrazione fiscale è considerata contemporaneamente come avvio del procedimento di imposta complementare.

3. Il diritto di stabilire l'imposta complementare si estingue 15 anni dopo la fine del periodo fiscale a cui essa si riferisce.

← Art. 206 Legge Tributaria (StG) Oggetto Art. 208 Legge Fiscale (StG) - Procedura di Imposizione Supplementare →

Decisioni giudiziarie che applicano questa disposizione (5)

100 2017 203 · be (Art. 207 Abs. 1 StG)

Inheritance Tax Assessment Limitation Period for Undeclared Assets

Cited in the reasoning (E. 4.1, 4.3.1, 4.4) to establish the time limit (Verwirkungfrist) for initiating subsequent tax proceedings.

100 2017 206 · be (Art. 28 ESchG i.V.m. Art. 207 Abs. 1 StG)

Heir Challenging Inheritance Tax Supplementary Assessment After Self-Disclosure

Used implicitly to uphold the decision that the deadline for initiating the supplementary tax procedure was met.

100 2017 207 · be (Art. 28 ESchG i.V.m. Art. 207 Abs. 1 StG)

Heir's Voluntary Disclosure and Inheritance Tax Assessment Limitation Appeal

The Tribunal found that the mandatory deadline for initiating the supplementary assessment proceedings (Verwirkungsfrist) was complied with regarding the inheritance tax.

100 2017 208 · be (Art. 28 ESchG i.V.m. Art. 207 Abs. 1 StG)

Grandnephew's Voluntary Disclosure of Undeclared Foreign Assets and Inheritance Tax Assessment Limitation Periods

Used to determine that the deadline for initiating the supplementary tax proceedings (Verwirkungsfrist) was met, leading to the dismissal of the appeal.

100 2016 306 · be (Art. 207 Abs. 1 StG)

Tax Back Assessments and Penalties for Undisclosed Loan Interest

Cited as the statutory basis for the expiration regarding the right to initiate a supplementary tax assessment (Nachsteuerverfahren) for Cantonal and Communal Taxes (though the decision ultimately rules on nullity due to expiry).