642.21
VSTGLIALIP
CH
CH
Art. 48 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)
LIP; Capo terzo: Autorità e procedura; B. Procedura; II. Rimborso dell’imposta; 1. Disposizioni generali; a. Obblighi dell’istante
Art. 48 LIP
Chiunque chiede il rimborso dell’imposta preventiva deve indicare coscienziosamente all’autorità competente tutti i fatti che possono essere di qualche momento nell’accertamento del diritto al rimborso; in particolare, l’istante è tenuto a: a. compilare in tutte le loro parti ed esattamente i moduli dell’istanza e i questionari; b. fornire, su richiesta dell’autorità, le attestazioni relative alla deduzione dell’imposta (art. 14 cpv. 2) e a presentare i libri di commercio, i giustificativi e altri documenti.
Se l’istante non soddisfa agli obblighi di fornire informazioni e se il diritto al rimborso non può essere accertato senza le informazioni chieste dall’autorità, l’istanza è respinta.
Decisioni giudiziarie che applicano questa disposizione (9)
A-2267/2022 (Art. 48 Abs. 1 VStG)
Company denied withholding tax refund due to tax evasion.
Obliges the applicant to provide information and documents relevant to the refund claim.
A-4164/2020 (Art. 48 Abs. 2 VStG)
Tax Refund Denied Due to Insufficient Documentation
Used to dismiss the refund request due to the applicant's failure to comply with information obligations.
A-6074/2018 (Art. 48 al. 2 LIA)
Dividend Tax Reimbursement Denial Due to Insufficient Documentation
Cited as the basis for refusing the request because the applicant did not fulfill their obligation to provide information, making it impossible to determine the right to a refund.
A-2516/2018 (Art. 48 al. 1 LIA)
Beneficial Ownership of Dividends Denied Due to Hedging Transactions
Cited to establish the applicant's obligation to provide information and collaborate in tax matters.
A-2516/2018 (Art. 48 al. 2 LIA)
Beneficial Ownership of Dividends Denied Due to Hedging Transactions
Cited as the basis for rejecting the refund request due to the applicant's failure to comply with information obligations.
A-3061/2015 (Art. 48 al. 1 LIA)
Swiss Bank Denied Withholding Tax Refund for Insufficient Information
Cited as the legal basis for the applicant's obligation to provide information and for rejecting the request if this obligation is not met.
A-5042/2012 (Art. 48 Abs. 2 VStG)
Foundation Denied Tax Refund Due to Confidentiality Clause
The appeal is dismissed because the appellant failed to provide necessary documentation to verify the refund claim.
A-4216/2007 (Art. 48 LIA)
Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment
Cited regarding the obligation to provide information for determining the right to a refund.
JAAC 65.86 (Art. 48 al. 1 LIA)
Luxembourg Company Denied Swiss Withholding Tax Refund Due to Intermediary Status and Treaty Abuse
Cited to establish the tax authority's right to request information directly from the applicant.