642.21
VSTGLIALIP
CH
CH
Art. 53 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)
LIP; Capo terzo: Autorità e procedura; B. Procedura; II. Rimborso dell’imposta; 3. Rimborso da parte del Cantone; b. Reclamo
Art. 53 LIP
La decisione dell’ufficio cantonale dell’imposta preventiva può essere impugnata, nel termine di 30 giorni dalla notificazione, con reclamo scritto a tale ufficio.
Le disposizioni degli articoli 42 e 44 sono applicabili per analogia alla procedura di reclamo.
L’articolo 55 è riservato.
Decisioni giudiziarie che applicano questa disposizione (4)
A/4383/2022 · ge (art. 53 et 54 LIP)
School Fee Invoice Challenge Regarding Missing Signature Approval
The basis of the annulled invoices was implicitly challenged through these provisions, leading to the annulment of the invoices.
A/3168/2014 · ge (Art. 53 LIP)
Student Dyslexia Accommodation Appeal Rejection
Cited in the reasoning to establish that the legal provisions regarding school sections leave no discretion to the authority to modify the curriculum.
FI.2005.0068 · vd (Art. 53 LIA)
Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit
Cited in the reasoning as part of the procedural provisions applicable to the case concerning costs and expenses.
52.1996.42 · ti (art. 53 LIA)
Municipality v. Property Owners: Landslide Debris Removal and Joint Liability for Retaining Walls
Cited in the final orders list as a legal basis granting authorities power to impose safeguarding measures for water, relevant to the confirmed orders.