641.10
STGLTLTB
CH
CH
Art. 39 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB) - ...
LTB; Capo quinto: Autorità e procedura; B. Procedura; III. Reclamo
Art. 39 LTB · ...
Le decisioni dell’AFC possono essere impugnate con reclamo nel termine di 30 giorni dalla notificazione.
Il reclamo deve essere presentato per scritto all’AFC; esso deve contenere conclusioni precise e indicare i fatti sui quali è fondato.
Se il reclamo è ammissibile, l’AFC riesamina la decisione senza essere vincolata dalle conclusioni presentate.
La procedura di reclamo è continuata, anche se il reclamo è ritirato, quando vi sono indizi che la decisione impugnata non è conforme alla legge.
La decisione su reclamo deve essere motivata e indicare i rimedi giuridici.
Decisioni giudiziarie che applicano questa disposizione (236)
SGSTA.2015.20 · so (§ 39 Abs. 3 StG)
Renovation Costs as Deductible Maintenance Versus Capital Improvement
This provision regulates the deduction of maintenance costs for real estate in the cantonal tax law and is cited as a basis for the joint handling of the appeal and complaint regarding deductible costs.
SB.2007.00097 · zh (§ 39 Abs. I StG)
Tax Valuation of Unlisted Shares: Arms-Length Transaction Standard
Cited in the decision's legal norms section, implying its use in the substantive reasoning leading to the final order.
AGVE.2008.66 · ag (§ 39 Abs. 2 StG)
Deductibility of Property Maintenance Costs for New Owners and Retroactive Application of Legal Interpretations
This provision regulates which expenses related to real estate can be deducted from income.
AGVE.2008.66 · ag (§ 39 Abs. 3 StG)
Deductibility of Property Maintenance Costs for New Owners and Retroactive Application of Legal Interpretations
This provision governs when maintenance costs can be claimed by a new owner, especially in the case of a neglected property.
AGVE.2006.25 · ag (§ 39 Abs. 3 StG)
Deductible Property Maintenance Costs and the Dumont Practice
Cited concerning the deductibility of maintenance costs by new owners.
AGVE.2006.25 · ag (§ 39 StG)
Deductible Property Maintenance Costs and the Dumont Practice
Cited as the legal basis for deducting property maintenance costs.
AGVE.2006.25 · ag (§ 39 StG)
Deductible Maintenance vs. Capital Improvements
Regulates the deductibility of property maintenance costs.
SB.2002.00082 · zh (§ 39 StG)
Cantonal Tax Office Bound by Oral Agreement on Asset Valuation for Wealth Tax
This provision is implicitly the basis for the decision regarding the determination of the asset tax value, as the court confirmed the 100% adoption of the individual market value.
SGSTA.1998.53 · so (StG § 39 Abs. 3 StG)
Taxpayer Challenge to Property Maintenance Deduction Restrictions
The provision is cited as the superior legal standard against which the cantonal ordinance was measured, allowing for the deduction of maintenance costs.
100 2024 196 · be (Art. 39 Abs. 1 Bst. a StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited as the rule excluding certain costs (living expenses) from deductibility.
SB.2024.00074 · zh (§ 39 Abs. I StG)
Tax Valuation of Unlisted Shares Dispute
This provision is cited in the list of legal norms as a potential applicable legal standard.
SB.2024.00046 · zh (§ 39 Abs. I StG)
Taxpayer's Professional Activity and Share Valuation for Tax Purposes
Applies to the assessment of wealth tax.
3.RV.2024.2 · ag (§ 39 Abs. 2 Satz 1 StG)
Taxpayers Denied Deduction for Pond Demolition as Maintenance, Awarded Partial Deduction for Bomb Shelter Repairs
Cited as the legal basis for deducting maintenance costs for private property.
ST.2024.53 · zh (§ 39 Abs. 1 StG)
Tax Appeal Regarding Wealth Tax Valuation of Holding Company Based on Subsidiary's Hidden Reserves
Used as the cantonal equivalent of Art. 14 Abs. 1 StHG, governing the valuation of assets at market value for direct taxes.
I.1.2023.195.196 · sg (Art. 39 Abs. 1 StG)
Taxpayer Lodging Deductions vs. Reasonable Commuting Standard
This provision defines deductible professional expenses for the cantonal taxes, relevant to the outcome of the appeal regarding cantonal taxes.