642.11
DBGLIFD
CH
CH
Art. 166 Legge federale del 14 dicembre 1990 sull'imposta federale diretta (LIFD) - Facilitazioni di pagamento
LIFD; Parte quinta: Procedura; Titolo ottavo: Riscossione e garanzia dell’imposta; Capitolo 3: Riscossione dell’imposta
Art. 166 LIFD · Facilitazioni di pagamento
Qualora il pagamento dell’imposta, degli interessi, delle spese o delle multe per contravvenzioni, entro il termine stabilito, costituisse un grave rigore per il debitore, l’autorità di riscossione può prorogare la scadenza o concedere pagamenti rateali. Può rinunciare, per tale differimento, al calcolo degli interessi.
La concessione di facilitazioni può essere subordinata a un’adeguata costituzione di garanzie.
Le facilitazioni di pagamento sono revocate se vengono a mancare i loro presupposti o se non sono adempiute le condizioni cui sono vincolate.
Decisioni giudiziarie che applicano questa disposizione (10)
SB.2025.00003 · zh (Art. 166 DBG)
Tax Remission Denial for Business Failure-Induced Over-Indebtedness
This provision likely concerns the main requirements for tax relief, which the court applied in dismissing the appeal.
SB.2023.00012 · zh (Art. 166 DBG)
Applicant Denied Tax Relief Due to Insufficient Financial Documentation and Unsustainable Debt
Cited as the legal basis for tax remission.
2017.08.25.stger.2 · bl (Art. 166 Abs. 1 DBG)
Taxpayers Denied Relief Despite Hardship Due to Available Assets
Cited as a possibility for payment deferral or other payment facilities instead of tax remission.
2017.08.25.stger.2 · bl (Art. 166 Abs. 2 DBG)
Taxpayers Denied Relief Despite Hardship Due to Available Assets
Cited for the possibility of requiring adequate security for payment deferrals.
2017.03.17.stger.1 · bl (Art. 166 DBG)
Taxpayer's Installment Request Remanded Due to Commission's Lack of Jurisdiction
Cited in the dispositive to determine the correct legal basis for deciding on payment deferrals.
604 2014 47 · fr (Art. 166 Abs. 1 DBG)
Taxpayer Fails to Prove Business Assets for Tax-Neutral Replacement Acquisition
Cited in the reasoning regarding the non-reviewability of the refusal of payment facilities, which applies to the inadmissible request for deferral of tax payment.
2014 · zh (Art. 166 f. DBG)
Appellants' Appeal for Deduction of Spa Stay as Medical Expense Dismissed
Cited in passing when mentioning alternative options to the appeal, but not used in the final orders.
CDP.2013.11 · ne (Art. 166 LIFD)
Taxpayer v. Tax Office: Re-examination of Payment Facility Modification for Current and Arrears Taxes
Cited as the federal equivalent provision whose jurisprudence is applicable to the interpretation of payment facilities, relevant to the substance of the decision.
510.2010.61 · bl (Art. 166 Abs. 1 DBG)
Tax Authority Properly Charged Late Payment Interest Despite Payment Extensions
Cited for comparison to explain that the Cantonal law did not adopt the federal provision allowing for waiver of default interest during payment deferrals.
A-3144/2007 (Art. 166 LIFD)
Taxpayer denied remission of tax due to insufficient financial hardship
Cited in relation to payment facilities as an alternative to tax remission.