641.10 STGLTLTB

CH

Art. 32 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB)

LTB; Capo quinto: Autorità e procedura; A. Autorità; II. Assistenza fra le autorità

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Art. 32 LTB

Le autorità fiscali dei Cantoni, distretti, circoli, Comuni e l’AFC si prestano reciproca assistenza nello svolgimento dei loro compiti; esse devono farsi le notificazioni opportune, comunicarsi le informazioni necessarie e concedersi la consultazione degli atti ufficiali, a titolo gratuito.

Le autorità amministrative della Confederazione e le autorità dei Cantoni, distretti, circoli e Comuni, diverse da quelle menzionate al capoverso 1, hanno l’obbligo di fornire informazioni all’AFC, qualora le informazioni domandate possano essere di qualche momento nell’applicazione della presente legge. Un’informazione può essere ricusata soltanto se vi ostano interessi pubblici importanti, in particolare la sicurezza interna od esterna della Confederazione o dei Cantoni, oppure se l’informazione intralcia in misura notevole lo svolgimento dei compiti dell’autorità sollecitata. Il segreto postale, telefonico o telegrafico deve essere rispettato.

Le controversie sull’obbligo delle autorità amministrative federali di fornire informazioni sono giudicate dal Consiglio federale; quelle sul medesimo obbligo delle autorità dei Cantoni, distretti, circoli e Comuni sono giudicate dal Tribunale federale, se il Governo cantonale ha respinto la domanda d’informazioni (art. 120 della L del 17 giu. 2005 sul Tribunale federale).

Gli organismi cui sono affidati compiti di diritto pubblico sono, nei limiti di questi compiti, tenuti a fornire informazioni come le autorità. Il capoverso 3 è applicabile per analogia.

← Art. 31 LTB Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB) Art. 32a LTB →

Decisioni giudiziarie che applicano questa disposizione (123)

SB.2006.00026 · zh (§ 32 lit. b StG)

Tax Treatment of Post-Mortem Employment Income and Vacation Pay

This article is cited in the text as a relevant legal norm, though its direct application in the dispositive is not explicitly detailed without the full text of the dispositive orders.

SB.2002.00081 · zh (§ 32 lit. a StG)

Taxpayer v. Tax Authority (OCD Expenses Deductibility)

This provision defines the deductible health expenses, which was the central issue regarding the rejected costs in the final decision.

SB.2002.00081 · zh (§ 32 lit. a StG)

Taxpayer's OCD Expenses Not Deductible Beyond Prescription Medication

This provision was used to determine whether the costs incurred by the taxpayer were deductible as illness-related expenses.

SB.2003.00019 · zh (§ 32 lit. b StG)

Tax Assessment Appeal: Business Property Classification and Charitable Deduction Timing

Cited in the context of the main subject of the appeal regarding the classification of assets as business assets.

80.2024.41 · ti (Art. 32 cpv. 1 lett. c LT)

Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification

Cited in the reasoning section (2.2, 2.3, 2.4) regarding the deductibility of alimony payments, which will be re-evaluated by the tax authority per order 1.

SB.2024.00044 · zh (§ 32 lit. a StG)

Taxpayer Challenge to Proportional Allocation of Deductions for Foreign Income

Cited in the list of legal norms, relevant to the subject matter of the appeal concerning deductions.

SB.2024.00044 · zh (§ 32 lit. b StG)

Taxpayer Challenge to Proportional Allocation of Deductions for Foreign Income

Cited in the list of legal norms, relevant to the subject matter of the appeal concerning deductions.

3.RV.2023.165 · ag (§ 32 Abs. 1 lit. f StG)

Taxpayer Partially Wins Alimony Taxation Appeal

Used to determine which maintenance payments must be taxed by the recipient.

80.2023.81 · ti (art. 32 cpv. 1 lett. a LT)

Taxpayer Appeal Regarding Foreign Real Estate Valuation and Imputed Income

Cited in the context of general deductions applicable to compute net income, relevant to the interest deduction claim.

3.RV.2023.148 · ag (§ 32 Abs. 1 lit. b StG)

Disability Insurance Payout Taxable as Income

Cited as the legal basis for taxing payments for permanent physical or health impairments.

80.2022.152 · ti (Art. 32 cpv. 1 lett. l LT)

Tax Deduction Appeal for Disability Expenses Related to Housing and Transport

Cited as part of the legal basis determining the right to deduct disability expenses.

A 2023 49 · gr (Art. 32 StG)

Translator Home Office Expense Deduction Appeal Upheld

Cited as the substantive basis for the conformity of the taxation regarding heating, electricity costs, and household services.

80.2023.58 · ti (art. 32 cpv. 1 lett. c LT)

Tax Assessment Appeal Regarding Marital Separation and Income Exclusion

Cited in the reasoning relating to the deduction of alimony paid by the contributing spouse, which is relevant to the recalculation of taxable income for 2018.

3.RV.2022.10 · ag (§ 32 Abs. 1 lit. f StG)

Taxpayer Appeals Child Support and Educational Expense Deductions

Used to determine the taxability of maintenance payments.

100 2022 264 · be (Art. 32 Abs. 2 Bst. b StG)

Taxpayer Loss Deduction Appeal Regarding Trading Classification

Cited to confirm that losses from business assets are deductible from total taxable income, contingent on qualifying as self-employment.