Art. 2 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB)

VVGE.1985.86.Nr.53 · ow (Art. 2 Abs. 1 StG)

Taxpayer Allowed Balance Sheet Correction After Inflated Share Transfer

Basis for the principle of good faith, which governs the ability to correct a tax return based on a corrected balance sheet.

VPB Art--46--3 (Art.17, 2 al., et 24, 2 al., LT)

Federal Office Approves Private Insurance Tariff Changes; Policyholders May Appeal

Cited as motives for granting permits for night and three-shift work due to technical or economic reasons.

510.2024.10 · bl (§ 2 Abs. 3 VO StG)

Taxpayer's Underutilization Deduction for Imputed Rental Income

Defines what constitutes significant underutilization, specifically regarding the number of rooms for single individuals.

80.2022.100 · ti (art. 2 cpv. 3 LT)

Tax Domicile Dispute: Ticino vs. Zug Residency

This provision defines the concept of fiscal residence based on the number of days present in the canton, which was part of the court's legal analysis regarding the case.

80.2019.23 · ti (art. 2 cpv. 1 LT)

Retired Foreign Nationals' Unlimited Tax Liability and Tax Appeal Timeliness

Cited as part of the basis for the decision on unlimited tax liability in Canton Ticino.

80.2019.241 · ti (art. 2 cpv. 2 LT e art. 3 cpv. 2 LIFD)

Taxpayer Residency Estimation Annulled for Lack of Formal Warning

These articles concerning the definition of tax domicile justified the annulment and remittance for re-examination of the taxpayer's status (personal vs. economic affiliation).

80.2017.238 · ti (art. 2 cpv. 1 LT)

Tax Domicile Dispute: Center of Vital Interests Prevails Over Claimed Foreign Residence

The court confirmed that the taxpayers were unlimitedly taxable in Switzerland and Ticino based on this provision.

80.2015.45 · ti (art. 2 cpv. 1 LT)

Taxpayers' Appeal of Unlimited Taxation Dismissed Due to Untimely Filing and Retention of Center of Interests

This provision was cited as the basis for concluding that the appellants were unlimitedly taxable in the Canton of Ticino.

80.2016.58 · ti (art. 2 cpv. 1 LT)

Tax Liability Allocation in Alternating Domicile Dispute

Cited as part of the legal basis for determining fiscal domicile.

80.2016.58 · ti (art. 2 cpv. 3 LT)

Tax Liability Allocation in Alternating Domicile Dispute

Cited as part of the legal basis for determining fiscal residence.

VVGE.1993.94.Nr.41 · ow (Art. 2 Abs. 3 StG)

Interest Deduction Allowed on Loan for Single Premium Life Insurance Policy

This article concerns the non-recognition of legal arrangements intended to circumvent taxes, which is a central argument explored by the court in determining whether the loan was taken out for tax evasion purposes.

510.2014.22 · bl (§ 2 Abs. 2 StG)

Aunt-to-Nephew Property Transfer Deemed Tax Evasion

Applied to determine tax liability based on economic reality rather than legal form, especially in cases of tax avoidance.

V 12 222 · lu (§ 2 Abs. 2 StG)

Appeal Dismissed: Road Expansion, Expropriation, and Public Transport Changes Upheld

The court used this provision to affirm the necessity and appropriateness of the road expansion costs, including the bus stop and stream opening.

SGGEM.2012.2 · so (§ 2 Abs. 1 StG)

Equine Tax Ordinance Upheld Against Private Use Claim

Cited to confirm the general right of municipalities to levy special taxes on objects not taxed by the state.

B.2011.206 · sg (Art. 2 LG/St.G.)

Silo Dismantling Due to Excessive Dimensions and Location Violations

This provision is not explicitly cited in the dispositive orders 1, 2, or 3. The introduction mentions specific provisions, but only these three are listed as the basis for the final ruling in the dispositive section.