642.21 VSTGLIALIP

CH

Art. 54 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; c. Ricorso alla commissione cantonale di ricorso

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Art. 54 LIP

La decisione sul reclamo presa dall’ufficio cantonale dell’imposta preventiva può essere impugnata per iscritto, nel termine di 30 giorni dalla notificazione, mediante ricorso alla commissione cantonale di ricorso; il ricorso deve contenere delle conclusioni precise e indicare i fatti sui quali è fondato. L’articolo 55 è riservato.

La commissione di ricorso prende i provvedimenti di istruzione necessari; gli articoli 48 a 50 sono applicabili per analogia.

All’AFC deve essere data la possibilità di partecipare alla procedura e di presentare le sue conclusioni.

La procedura di ricorso è continuata anche se il ricorso è ritirato, quando vi sono indizi che fanno supporre che la decisione impugnata non è conforme alla legge, oppure quando l’Amministrazione federale o cantonale delle contribuzioni ha presentato e mantiene le sue conclusioni.

La commissione di ricorso decide, fondandosi sui suoi accertamenti e senza essere vincolata alle conclusioni presentate.

La decisione sul ricorso deve essere motivata e indicare i rimedi giuridici; essa è notificata per iscritto alle persone direttamente interessate e alle Amministrazioni cantonale e federale delle contribuzioni.

← Art. 53 LIP Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP) Art. 55 LIP →

Decisioni giudiziarie che applicano questa disposizione (35)

A 2023 4 · zg (Art. 54 Abs. 1 VStG)

Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification

Cited in the reasoning regarding formal requirements but not explicitly in the final dispositive orders.

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/4381/2022 · ge (art. 54 al. 3 LIP)

Students v. Department Regarding Photocopy Fee Validation

The final order mentions the cancellation of invoices based on the lack of valid adoption of the directive, which must be approved by the competent authority under this article.

FI.2022.0137 · vd (art. 54 al. 1 LIA)

Withholding Tax Reimbursement Forfeiture Due to Late Declaration

Cited in the reasoning regarding the prescribed method and deadline for appealing the withholding tax decision to the cantonal commission (which this court is reviewing).

A/3783/2021 · ge (art. 54 al. 1 LIA)

Taxpayers v. [Relevant Tax Authority]

The court cited this article to confirm the admissibility of the appeal.

3.BV.2021.1 · ag (Art. 54 VStG)

Shareholder's Intentional Non-Declaration of Advantageous Payments Bars Tax Refund

Cited in conjunction with Art. 144 DBG (analogously) as the legal basis for imposing costs on the appellants.

3.BV.2019.1 · ag (Art. 54 VStG i.V.m. Art. 144 DBG)

Tax Office v. Former Spouse: Unjust Enrichment Claim for Withholding Tax Overpayment Fails

Used to assign the costs of the appeal proceedings to the state treasury.

3.BV.2019.1 · ag (Art. 54 VStG i.V.m. Art. 144 DBG)

Tax Office v. Former Spouse: Unjust Enrichment Claim for Withholding Tax Overpayment Fails

Used to award party costs to the appellant.

604 2021 50 · fr (Art. 54 al. 1 LIA)

Estate Heirs Withholding Tax Refund Dispute and Individual Liability Assessment

This provision governs the general appeal procedure against the decision on objection to the tax authority, which was the contested decision.

A/4281/2020 · ge (art. 54 al. 1 LIA)

Taxpayer Appeal Regarding Undeclared Benefits in Kind and Withholding Tax Reimbursement

Cited as the basis for the admissibility of the appeal before the administrative court.

2019.02.22.stger.2 · bl (Art. 54 Abs. 1 VStG)

Taxpayer Refund for Omitted Dividend Declaration Based on Post-Omission Law Change

Cited in the dispositive for the allowance of the refund of withholding tax.

530.18.45 · bl (Art. 54 Abs. 1 VStG)

Taxpayers Entitled to Withholding Tax Refund for Negligently Undeclared Dividend

This provision was cited in conjunction with other articles for the imposition of court costs and the award of party compensation.

2019.02.08.stger.2 · bl (Art. 54 Abs. 1 VStG)

Taxpayer Refund for Negligently Undisclosed Dividend

Used to determine that the appellants bear no procedural costs and are entitled to party compensation, and to establish the court's jurisdiction.

2018 · zh (Art. 54 Abs. 1 des Bundesgesetzes über die Verrechnungssteuer vom 13. Oktober 1965 (VStG))

Taxpayer Reimbursement Denial for Untimely Additional US Withholding Claims

Cited in relation to Art. 17 VO DBA CH-USA, establishing that an appeal can only be filed against a decision following an objection (Einspracheentscheid).

2018.06.22.stger.1 · bl (Art. 54 Abs. 1 VStG)

Taxpayer Forfeits Refund for Undisclosed Liquidation Gain

This provision is cited in the context of imposing court costs on the losing party.