661.11 STGLI

CH-BE

Art. 240 Legge Fiscale (LF) - Remissione dell'imposta

Riferimento, Sicurezza e Dispensa - Agevolazioni di Pagamento e Dispensa

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Art. 240 Legge Fiscale (LF) · Remissione dell'imposta

1. Qualora il pagamento di imposte cantonali, comunali o ecclesiastiche, di interessi, tasse o sanzioni, stabiliti con forza di legge, comporti un notevole disagio, questi possono essere completamente o parzialmente condonati.

2. La domanda di condono deve essere presentata per iscritto, motivata e corredata delle necessarie prove presso il comune competente.

3. Per il condono delle imposte cantonali è competente

a) il Consiglio di Stato, qualora venga richiesto il condono di un importo di imposta cantonale superiore a 50'000 franchi, ad eccezione dei concordati extragiudiziali e dei casi di sovraindebitamento,

b) l'amministrazione fiscale cantonale negli altri casi. La Direzione delle finanze può trasferire la loro competenza a un comune.

4. Per il condono delle imposte comunali è competente il comune. Esso può trasferire le proprie competenze di condono all'autorità competente per il condono dell'imposta cantonale.

5. Se sono soddisfatte le condizioni legali, la persona soggetta a imposta ha diritto al condono fiscale. La concessione del condono fiscale può essere subordinata a condizioni come rateazioni o l'erogazione di garanzie.

6. La procedura di condono è gratuita. Le spese possono essere addebitate in tutto o in parte se una domanda è manifestamente infondata.

7. Contro le decisioni di condono è possibile presentare ricorso alla Commissione di ricorso fiscale.

← Art. 239 Legge sulle Imposte (StG) - Agevolazioni di Pagamento Oggetto Art. 240a Legge Tributaria (Lt) - Scopo e Base di Valutazione →

Decisioni giudiziarie che applicano questa disposizione (37)

100 2024 289 · be (Art. 240 Abs. 1 i.V.m. Art. 240b Abs. 1 Bst. b StG)

Tax Remission Granted Due to Financial Hardship Despite Initial Non-Payment

Basis for granting the appeal and ordering the waiver of cantonal and communal taxes due to economic hardship.

100 2023 351 · be (Art. 240 Abs. 1 Bst. b StG)

Tax Remission Denied Due to Repayable Debt within Foreseeable Time

The appeal was dismissed because the condition for a tax remission (notably, a case of hardship defined as inability to pay due to significant hardship or necessity) under this article was not met.

100 2024 29 · be (Art. 240 Abs. 1 StG)

Tax Abatement Denial for Failure to Cooperate

Cited in order 1 as the substantive basis for dismissing the appeal concerning cantonal/communal taxes (although the reason for dismissal is the exclusion ground under Art. 240c).

100 2024 29 · be (Art. 240 Abs. 1 StG)

Tax Abatement Denial for Failure to Cooperate

Cited in section 2.1 as the substantive provision allowing the remission of cantonal and communal taxes.

100 2024 29 · be (Art. 240 Abs. 1 StG)

Tax Abatement Denial for Failure to Cooperate

Cited in section 4.2 as the basis for abstaining from tax relief despite a hardship case (although only Abs. 1 is the substantive basis, Abs. 1 is cited in Order 4).

100 2023 262 · be (Art. 240 Abs. 1 StG)

Taxpayer Income vs. Subsistence Level for Tax Remission

Substantive provision cited in the reasoning as the legal basis for tax remission, which was denied by the final order.

100 2022 197 · be (Art. 240 Abs. 1 i.V.m. Art. 240b Abs. 1 Bst. b StG)

Tax Remission Due to Severe Economic Hardship

This provision is the substantive basis for granting the appeal and ordering the tax remission, as the court found that a relevant economic hardship existed.

100 2021 178 · be (Art. 240 Abs. 1 StG)

Tax Remission Denied Due to Failure to Set Aside Reserves for Known Tax Liability

The article establishing the general condition for tax relief, which was implicitly rejected based on the exclusion ground.

100 2021 418 · be (Art. 240 Abs. 1 StG)

Tax Remission Appeal Dismissed Due to Available Surplus

Cited in the reasoning as the basis for the tax relief procedure, although the final order directly relies on the exclusion ground (Art. 240c StG).

100 2021 273 · be (Art. 240 Abs. 1 StG)

Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay

Cited in the reasoning defining the basis for tax deferral (dispositive orders 1 and 2).

100 2021 273 · be (Art. 240 Abs. 3 StG)

Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay

Cited in the reasoning defining competence for Cantonal tax deferral (not cited in dispositive, but cited in reasoning about competence).

100 2021 273 · be (Art. 240 Abs. 4 StG)

Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay

Cited in the reasoning defining competence for municipal tax deferral (not cited in dispositive, but cited in reasoning about competence).

100 2021 273 · be (Art. 240 Abs. 5 StG)

Tax Abatement Refused Despite Current Hardship Due to Past Ability to Pay

Cited in the reasoning about conditioning tax deferral (not cited in dispositive, but cited in reasoning).

100 2021 299 · be (Art. 240 Abs. 1 StG)

Cantonal Tax Remission Denied Due to Foreseeable Repayment Capacity

This article defines the substantive condition for granting tax relief, which was the core issue reviewed (affirmed that the conditions were not met).

100 2020 117 · be (Art. 240 Abs. 1 StG)

Taxpayer v. Tax Appeals Commission (Failure to Disclose Evidence and Inadequate Hardship Assessment)

The court remands the decision because the prerequisite for tax remission (existence of a hardship case) under this article was not properly assessed by the lower court.