641.10 STGLTLTB

CH

Art. 7 Legge federale del 27 giugno 1973 sulle tasse di bollo (LTB)

LTB; Capo primo: Tassa d’emissione; II. Nascita del credito fiscale

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Art. 7 LTB

Il credito fiscale sorge: a. quanto alle azioni, buoni di partecipazione, quote sociali di società a garanzia limitata e buoni di partecipazione di banche cooperative: con l’iscrizione nel registro di commercio della costituzione o dell’aumento dei diritti di partecipazione; [tab] a. bis quanto ai diritti di partecipazione costituiti nella procedura d’aumento condizionale del capitale: all’atto dell’emissione; b. ... c. quanto alle quote sociali di società cooperative: all’atto della costituzione o dell’aumento; d. quanto ai buoni di godimento: all’atto dell’emissione o dell’aumento; e. quanto ai versamenti suppletivi e ai trasferimenti della maggioranza dei diritti di partecipazione: all’atto del versamento o del trasferimento; f. quanto ai diritti di partecipazione emessi nell’ambito del margine di variazione del capitale secondo gli articoli 653s segg. del Codice delle obbligazioni , allo scadere della sua validità.

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Decisioni giudiziarie che applicano questa disposizione (38)

VVGE.2011.13.Nr.44 · ow (Art. 5, 7 und 8 StG)

Swiss Social Security Pensions Taxable in Italy, Not Switzerland

Cited as the basis for state and municipal taxes, mirroring federal law provisions.

ST.2024.65 · zh (§ 7 Abs. 1 StG)

Tax Domicile Dispute: Separate Assessment Voided

This provision mandates the joint taxation of spouses, which was violated by the separate assessment, leading to the annulment of the decision.

GB.2024.00005 · zh (§ 7 Abs. 1 StG)

Acquittal for Tax Evasion Due to Mistaken Belief on Spousal Taxation

Cited for the principle of joint assessment of income for spouses living in an undivided marriage.

SR.2024.00007 · zh (§ 7 Abs. I StG)

Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances

This article likely relates to domicile or residence within the canton, crucial for tax jurisdiction.

SB.2022.00113 · zh (§ 7 Abs. I StG)

Taxation of Separated Spouses - Undivided Marriage Status

General provision regarding tax liability and taxation of spouses.

DB.2022.53 · zh (§ 7 Abs. 1 StG)

Joint Taxation for Married Couple with Spouse Abroad

This provision is used to explain the rule for calculating income and assets of spouses living in an undivided marriage, which is central to the court's decision on joint taxation.

3.RV.2020.33 · ag (§ 7 Abs. 1 StG)

Director's Personal Liability for Unpaid Corporate Taxes During Dissolution

Cited as a basis for determining liability as a liquidator for cantonal and communal taxes.

3.RV.2020.33 · ag (§ 7 Abs. 2 StG)

Director's Personal Liability for Unpaid Corporate Taxes During Dissolution

Cited to include individuals who influence the distribution of liquidation proceeds or factually liquidate a company without formal appointment.

A 2021 24 · gr (Art. 7 StG)

Tax Domicile Trumps Alleged Principal Residence for Gains Tax Exemption

Mentioned in the reasoning when discussing the appellant's status as a limited taxpayer in Graubünden regarding income from assets in Chur and C. (not directly applied in the dispositive orders).

A-5073/2020 (Art. 7 Abs. 1 Bst. e StG)

Company v. Tax Authority: Capital Increase Tax Exemption on Debt Forgiveness

Establishes when the emissions tax claim arises, which is relevant for determining the timing of tax liability and interest.

OG O2V 19 14 · ar (Art. 7 Abs. 1 StG)

Taxation of Mid-Year Acquired Foreign Real Estate Domiciled in Canton

Cited in conjunction with Art. 9 Abs. 3 StG to justify the correct tax apportionment.

SB.2019.00028 · zh (§ 7 Abs. I StG)

Marital Home Sale Tax Deferral Denied for Sole Ownership of Replacement Property

This provision is cited as the basis for the taxation of capital gains from the sale of real estate.

3.RV.2017.132 · ag (§ 7 StG)

Foreign Company Branch Manager Liable for Unpaid Taxes as Liquidator

Basis for imposing liability on liquidators for outstanding taxes.

SR.2013.00008 · zh (§ 7 Abs. I StG)

Surviving Spouse's Attempt at Simplified Inheritance Tax Reassessment for Undeclared Assets Fails

This provision was cited in the overall legal framework concerning the reassessment.

SB.2013.00026 · zh (§ 7 Abs. 1 StG)

Taxation of Separated Spouses Living Abroad

Cited in the context of the substantive issue regarding the taxation of spouses under cantonal law.