642.21 VSTGLIALIP

CH

Art. 44 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)

LIP; Capo terzo: Autorità e procedura; B. Procedura; I. Riscossione dell’imposta; 6. Spese

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Art. 44 LIP

Le procedure di riscossione e di reclamo sono, di regola, gratuite.

Qualunque sia il risultato della procedura, le spese delle indagini possono essere addossate a chiunque le abbia cagionate per colpa propria.

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Decisioni giudiziarie che applicano questa disposizione (5)

A 2023 4 · zg (Art. 44 Abs. 1 VStG)

Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification

Cited as part of the legal basis for imposing court costs on the losing party.

A 2023 4 · zg (Art. 44 Abs. 1 VStG)

Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification

Cited as the legal basis for allocating court costs.

A 2022 9 · zg (Art. 44 Abs. 1 VStG)

Taxpayer Appeal of Untimely Objection to Withholding Tax Refund Denial

Cited in conjunction with other provisions as the basis for imposing court costs on the losing party.

A-6523/2007 (art. 44 LIA)

Corporate Profit Distributions and De Facto Liquidation Tax Liability

Governs the allocation of procedural costs in tax proceedings.

A/873/2001 · ge (Art. 44 LIP)

Student Repetition Denial Overturned Due to Insufficient Consideration of Personal Circumstances

Although the court did not rely on this article as the primary ground for the final order, it was cited in conjunction with Art. 22 RES as part of the regulatory framework under review (the underlying administrative decision cited it as the legal basis).