642.14
STHGLHIDLAID
CH
CH
Art. 39 Legge federale del 14 dicembre 1990 sull'armonizzazione delle imposte dirette dei Cantoni e dei Comuni (LAID) - Obblighi delle autorità
LAID; Titolo quinto: Procedura; Capitolo 1: Principi generali e procedura di tassazione
Art. 39 LAID · Obblighi delle autorità
Le persone incaricate dell’esecuzione della legislazione fiscale sono tenute al segreto. Rimane salvo l’obbligo di informare, nella misura in cui è legalmente previsto da una disposizione del diritto federale o cantonale.
Le autorità fiscali si comunicano gratuitamente le informazioni necessarie e si concedono la consultazione degli atti ufficiali. Se risulta dalla dichiarazione d’imposta di una persona con domicilio o sede nel Cantone che è parimente contribuente in un altro Cantone, l’autorità di tassazione comunica alle autorità fiscali dell’altro Cantone la dichiarazione d’imposta e la tassazione.
Le autorità della Confederazione, dei Cantoni, dei distretti, dei circoli e dei Comuni comunicano su richiesta alle autorità incaricate dell’esecuzione della legislazione fiscale ogni informazione necessaria per la sua applicazione. Esse possono avvertire di moto proprio tali autorità se presumono che una tassazione sia incompleta.
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Decisioni giudiziarie che applicano questa disposizione (121)
EDÖB · ESTV Dokumente zu (Art. 39 Abs. 1 StHG)
Journalist Access to Tax Documents vs. Tax Secrecy
Cited as a provision related to tax secrecy, which the commissioner argues is not a special provision under BGÖ that precludes access.
WBE.2023.243 · ag (Art. 39 Abs. 2 StHG)
Estimated Tax Assessment and Intercantonal Tax Immunity
The provision regarding mutual assistance and information exchange between cantonal tax authorities was discussed in relation to the taxpayer's claim for the Aargau tax authority to wait for Zurich's assessment.
WBE.2023.93 · ag (Art. 39 Abs. 1 StHG)
Tax Assessment Dispute Over Underpriced Property Sale
Cited in relation to the scope of tax secrecy, defining the persons protected by confidentiality.
WBE.2023.93 · ag (Art. 39 Abs. 2 StHG)
Tax Assessment Dispute Over Underpriced Property Sale
Cited as the federal legal basis for official assistance between tax authorities, permitting the exchange of information and access to documents.
SR.2023.00023 · zh (Art. 39 Abs. III StHG)
Heirs' Failure to Declare Concealed Assets Voids Simplified Inheritance Tax Reassessment
This provision, relating to inheritance tax law, is cited in the context of the substantive ruling on the tax reassessment.
7W 22 54 · lu (Art. 39 Abs. 2 StHG)
Real Estate Company Tax Assessment Appeal Dismissed Over Disallowed Loss Provision
Cited by the appellant in their primary submissions regarding the lack of authority of the Lucerne authorities to conduct their own assessments, although the court ultimately found this specific aspect of the argument concerning the intercantonal assessment irrelevant to the outcome.
A 2021 22 · zg (Art. 39 StHG)
Tax Authority Access to Building Insurance Data for Tax Assessment
The appeal was granted and the respondent was ordered to provide information based on the tax law assistance provisions, which include the federal regulation.
3.RV.2021.36 · ag (Art. 39 Abs. 2 StHG)
Company Tax Assessment and Inter-Cantonal Double Taxation
Cited regarding the free exchange of information between cantonal tax authorities.
604 2021 48 · fr (art. 39 al. 2 LHID)
Disguised Profit Distribution as Sponsorship Expense Appeal
Cited regarding the notification obligation between tax authorities when a taxpayer has tax domicile in multiple cantons.
ADM 2019 95 · ju (art. 39 ss LHID)
Taxpayer Challenges Inflated Salary Certificate, Wins Adjustment
Principes généraux et procédure de taxation, y compris le fardeau de la preuve.
SB.2018.00139 · zh (Art. 39 Abs. II StHG)
Taxpayer Appeal Regarding 2011 Secondary Domicile Assessment and Maintenance Costs
This provision concerning the cantons' duty of cooperation is explicitly mentioned as a core issue in the summary.
PVG 2014 14 · gr (Art. 39 Abs. 2 StHG)
Wealth Tax Guarantee Order Overturned Due to Excessive Security and Insufficient Nexus with Appellant
Cited in the context of the information duties between tax authorities, used to dismiss a party's argument regarding unlawful information exchange.
2014.05.16.5101398 · bl (Art. 39 Abs. 2 StHG)
Taxpayer Appeal on Undeclared Benefits and Penalties
Allows for the exchange of information and access to official files between tax authorities.
2014.05.16.5301360 · bl (Art. 39 Abs. 2 StHG)
Taxpayer v. Tax Authority: Undeclared Income and Penalties
Allows tax authorities to exchange necessary information and grant access to official files, justifying the reliance on information from other cantonal tax authorities.
A/2646/2012 · ge (art. 39 al. 2 phr. 2 LHID)
Taxation of Mid-Year Corporate Relocation
Cited in the reasoning as context for the coordination of taxation between cantons following a domicile transfer, which is central to the dispute.