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Art. 128 Costituzione federale della Confederazione Svizzera (Cost.) - Imposte dirette *
Cost.; Titolo terzo: Confederazione, Cantoni e Comuni; Capitolo 3: Ordinamento finanziario
Art. 128 Cost. · Imposte dirette *
La Confederazione può riscuotere un’imposta diretta: a. sul reddito delle persone fisiche, con un’aliquota massima dell’11,5 per cento; b. sul reddito netto delle persone giuridiche, con un’aliquota massima dell’8,5 per cento; c. ...
Nella determinazione delle aliquote la Confederazione prende in considerazione l’onere causato dalle imposte dirette cantonali e comunali.
Le conseguenze della progressione a freddo per l’imposta sul reddito delle persone fisiche sono compensate periodicamente.
I Cantoni provvedono all’imposizione e all’esazione. Ad essi spetta almeno il 17 per cento del gettito fiscale lordo. Questa quota può essere ridotta sino al 15 per cento qualora lo esigano gli effetti della perequazione finanziaria.
Decisioni giudiziarie che applicano questa disposizione (10)
VPB 2005.2368 (Art. 128 and 129 Cst.)
Social Security Number Replacement with Thirteen-Digit Non-Identifying Number
Constitutional basis for modifications to the federal direct tax law (LIFD).
A-360/2022 (Art. 128 Abs. 4 BV)
Federal Tax Assessment Appeal Rights Not Forfeited by Prior Cantonal Misconduct
Constitutional basis for cantons to levy direct federal tax.
VPB 08-1653-6823 (Art. 128 Cst.)
Tax Deductibility of Political Party Contributions
This article grants the Confederation the competence to levy direct taxes and thus to determine the amounts of deductions.
VZ.2005.28 · sg (Art. 128 Abs. 4 BV)
Tax Enforcement Creditor Identity Dispute and Offset Claim Rejection
Cited to establish that the Canton St. Gallen is authorized to levy and enforce direct federal taxes in its own name.
VZ.2005.28 · sg (Art. 128 Abs. 4 BV)
Tax Execution Affirmation Against Taxpayer Rejecting Standing and Set-Off Defenses
Cited in the heading to establish that the Canton St. Gallen collects direct federal taxes.
VPB 2004.466 (Art. 128 al. 3 Cst)
Federal Direct Tax Law Amendment: Addressing Cold Progression in Family Taxation Reform
Cited as the constitutional requirement for periodic compensation of cold progression, which the proposed legislative modification is compatible with.
JAAC 65.36 (Art. 128 BV)
Constitutional Taxation of Owner-Occupied Housing
Cited as the federal competence to levy direct federal taxes on natural persons' income.
VPB 84-093 (Art. 128 al. 2 BV)
Federal Funding for Alternative Corsy Road Connection Explored
Used to reject the popular initiative as the substance was fulfilled by other decisions.
SB.2009.00085 · zh (Art. 128 BV)
Tax Remission Appeal Denied Due to Lack of Economic Rehabilitation Effect
Although cited, this provision is not explicitly mentioned in the dispositive orders, only in the context of the legal review.
SB.2013.00140 · zh (Art. 128 Abs. IV BV)
Federal Tax Administration Tax Ruling Not Binding on Cantonal Authorities
Cited as a legal norm in the decision's legal provisions section, likely related to specific constitutional provisions relevant to taxation or administrative procedures.