642.21
VSTGLIALIP
CH
CH
Art. 17 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)
LIP; Capo primo: Riscossione dell’imposta preventiva; B. Obbligazione fiscale; III. Pagamento dell’imposta; 6. Estinzione del credito fiscale; a. Prescrizione
Art. 17 LIP
Il credito fiscale si prescrive in cinque anni, a contare dalla fine dell’anno civile in cui è sorto (art. 12).
La prescrizione non decorre, o rimane sospesa fintanto che il credito fiscale è cautelato da una garanzia o fintanto che nessuna delle persone tenute al pagamento ha il domicilio in Svizzera.
La prescrizione è interrotta ogni volta che una persona tenuta al pagamento riconosce il credito fiscale e ogni volta che un atto ufficiale inteso ad esigerlo è notificato a una persona tenuta al pagamento. Un nuovo termine di prescrizione comincia a decorrere ad ogni interruzione.
La sospensione e l’interruzione hanno effetto nei confronti di tutte le persone tenute al pagamento.
Decisioni giudiziarie che applicano questa disposizione (8)
VVGE.1993.94.Nr.45 · ow (Art. 17 Abs. 1 VStG)
Federal Withholding Tax on Hidden Profit Distribution
This provision on the statute of limitations for withholding tax was cited by the Federal Tax Administration to suggest that the matter was no longer actionable due to time having passed.
HOR.2022.16 · ag (Art. 17 Abs. 1 VStG)
Shareholder Entitled to Unpaid Dividends Despite Unregistered Status
Cited for the statute of limitations for withholding tax claims.
A-2592/2019 (Art. 17 Abs. 3 VStG)
Tax Authority v. Shareholder (Withholding Tax on Non-Business Benefits)
Used to establish that the withholding tax claim for the years 2007 to 2009 was not time-barred due to interruption by official actions.
A-5536/2019 (Art. 17 Abs. 3 VStG)
Withholding Tax on Undeclared Commissions Upheld, Ne Bis In Idem Defense Rejected
The provision was used to interrupt the statute of limitations for the withholding tax claim.
A-2153/2019 (Art. 17 LIP)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Governs the prescription of tax credits for withholding tax.
A-5508/2015 (art. 17 LIP)
Swiss Company Withholding Tax Dispute on Dividends Reclassified as Loans
Applies to the prescription of tax claims for withholding tax and is used to confirm that the tax claims in question are not time-barred.
A-2078/2016 (art. 17 LIP)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Governs the statute of limitations for withholding tax claims.
JAAC 65.61 (Art. 17 LIA)
Tax Authority Document Request Lacks Proportionality for Prescribed Tax Years
This provision concerns the prescription of tax claims and was used to determine that the tax claims for the years 1989-1993 were time-barred.