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Art. 127 Costituzione federale della Confederazione Svizzera (Cost.) - Principi dell’imposizione fiscale
Cost.; Titolo terzo: Confederazione, Cantoni e Comuni; Capitolo 3: Ordinamento finanziario
Art. 127 Cost. · Principi dell’imposizione fiscale
Il regime fiscale, in particolare la cerchia dei contribuenti, l’imponibile e il suo calcolo, è, nelle linee essenziali, disciplinato dalla legge medesima.
Per quanto compatibile con il tipo di imposta, in tale ambito vanno osservati in particolare i principi della generalità e dell’uniformità dell’imposizione, come pure il principio dell’imposizione secondo la capacità economica.
La doppia imposizione intercantonale è vietata. La Confederazione prende i provvedimenti necessari.
Decisioni giudiziarie che applicano questa disposizione (473)
BGE 150 I 1 (Art. 127 Abs. 1 BV)
Tax Ruling Reliance: Protection of Legitimate Expectations Prevails Over Legal Certainty in Tax Law
Main ground for the verdict: the heightened importance of the principle of legality in tax law is limited to provisions that disadvantage taxpayers, so it does not override the protection of legitimate expectations.
BGE 150 I 31 (Art. 127 al. 3 Cst.)
Intercantonal inheritance tax allocation: binding effect of Circular No. 22 correction factors on real estate valuation and debt apportionment versus cantonal freedom to define estate and deductions.
Constitutional basis for the prohibition of intercantonal double taxation applied to inheritance tax, underlying the court's orders.
BVGE-2025-III-1 (Art. 127 Abs. 1 BV)
Company Levy Group Formation Ruled Illegal and Unconstitutional
The court used this provision to establish that the taxation of company levy groups as a single tax subject lacks a legal basis, violating the principle of legality in tax law.
66/2017/8 · sh (Art. 127 Abs. 2 BV)
Subdivision Real Estate Gains Tax Liability Based on Overall Net Gain
Cited to support the principle of taxation according to economic capacity, which justifies allowing loss offsetting for private property sales.
VVGE.2001.02.Nr.12 · ow (Art. 127 Abs. 3 BV)
Taxpayer's Income Reduction Due to Surgery Justifies Interim Assessment; Sickness Benefits Taxable; Double Taxation Dispute Resolved
Used to prevent double taxation between cantons.
SGNEB.2014.7 · so (Art. 127 Abs. 2 BV)
Inheritance Tax Inequality Between Cohabiting Partners and Spouses
Cited in relation to the principle of equal treatment in taxation, but deemed not to go beyond Art. 8 BV in this context.
VPB 150000248 (art. 127 Cst)
Expatriate Tax Deduction Ordinance: Professional Expenses and Fair Taxation
This provision is cited in relation to the principle of taxation according to ability to pay, potentially violated by how employer contributions are handled.
SB.2007.00100 · zh (Art. 127 Abs. II BV)
Multiple Property Sales and Single Transaction Tax Treatment
This constitutional provision is cited in the 'Rechtsnormen' section, likely concerning fundamental rights relevant to the decision.
A 06 34 2 · lu (Art. 127 Abs. 2 BV)
Corporation Minimal Tax Liability Upheld on Unrealized Development Potential
The complaint regarding a violation of the principle of economic capacity was examined based on this provision.
VB.2007.00071 · zh (Art. 127 BV)
Notarial Fees for Preliminary and Definitive Purchase Agreements
This article establishing the legality principle is cited in the context of the required legal basis for the notarial fee, although the reasoning section itself references § 25 NotG as the concrete legal basis.
SB.2006.00007 · zh (Art. 127 Abs. III BV)
Property Tax Loss Offsetting for Non-Cantonal Dealers
This article appears to be the primary constitutional basis referenced in the case context, relating to the taxation matter.
VPB 2005.2368 (Art. 127 al. 3, and 129 al. 1 and 2 Cst.)
Social Security Number Replacement with Thirteen-Digit Non-Identifying Number
Constitutional basis for modifications to the law on the harmonization of direct taxes of cantons and municipalities (LHID).
BGE 132 I 157 (Art. 127 Abs. 1 BV)
Eigenmietwert of second homes at 100% market rent vs. 60% for primary residences; constitutionality of differential taxation under equality and homeownership promotion.
Legal basis for dismissing the appeal against the cantonal regulation on the imputed rental value of second homes.
SB.2003.00062 · zh (Art. 127 Abs. III BV)
Property Dealer Tax Offset Waiver Case
This constitutional provision is cited in the list of legal norms but its explicit application in the final orders is not detailed in the provided text excerpt's dispositive section.
SB.2003.00015 · zh (Art. 127 lit. III BV)
Zurich Land Credit Interest Deduction on Capital Gains After Relocation
This constitutional provision is cited in relation to the ruling on the property gain tax.