642.21
VSTGLIALIP
CH
CH
Art. 55 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; d. Diritto cantonale complementare
Art. 55 LIP
I Cantoni possono, nelle loro disposizioni d’esecuzione, prescrivere che la procedura di reclamo e la procedura dinanzi alla commissione cantonale di ricorso debbano svolgersi secondo le prescrizioni della procedura cantonale in materia di impugnazione e di controllo delle tassazioni fiscali (anche per quanto riguarda i termini), quando la decisione in merito al diritto al rimborso è collegata a quella di tassazione.
Decisioni giudiziarie che applicano questa disposizione (19)
A 2023 4 · zg (Art. 55 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited as part of the legal basis for imposing court costs and granting party compensation.
A 2023 4 · zg (Art. 55 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited as the legal basis for awarding party compensation.
A/2141/2018 · ge (art. 55 al. 4 LIP)
Parents v. Department of Education (Grade Skip Refusal)
This provision is cited as the legal basis allowing the State Council to define conditions for granting age exemptions.
100 2016 637 · be (Art. 55 VStG)
Taxpayers' Withholding Tax Refund Forfeited Due to Late Income Declaration After Tax Authority Inquiry
Cited regarding the jurisdiction of the Tax Appeals Commission and as a basis for imposing costs.
A/2632/2016 · ge (art. 55 al. 1 LIP)
Parents v. Educational Department (Grade Acceleration Denial)
Cited in the reasoning concerning the impossibility of advancing the compulsory school entry age.
I.2.2006.42 · sg (Art. 55 VStG)
Taxpayer Appeal on Withholding Tax Refunds Denied for Late Submission of Evidence
This provision indicates that cantonal law governs the costs in the appeal procedure regarding withholding tax refunds.
I.2.2006.42 · sg (Art. 55 VStG)
Taxpayer Withholding Tax Refund Appeal with Costs Penalty
Cited to establish that the cost regulation is governed by cantonal law.
FI.2005.0068 · vd (Art. 55 LIA)
Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit
Cited in the reasoning as the provision lacking detail on costs and expenses, necessitating reference to Art. 55 LJPA.
FI.2005.0073 · vd (art. 55 LIA)
Taxpayers v. Tax Office: Lump-Sum Tax Credit for Foreign Withholding Taxes
Procedural provision cited in the reasoning regarding the question of costs and fees (which the court then superseded with LJPA).
80.1999.178 · ti (art. 54 e 55 LIP)
Tax Refund Claim Barred by Statute of Limitations Despite Tax Declaration Extensions
These articles were referenced when considering the costs ('visti per le spese').
80.1998.85 · ti (art. 54 e 55 LIP)
Taxpayer v. Tax Authority: Time-Barred Refund Claim for Liquidation Surplus Withholding Tax
Provisions cited for assessing costs and fees concerning the decision.
80.1997.199 · ti (art. 55 LIP)
Heirs' Claim for Refund of Advance Tax Denied Due to Deceased's Failure to Declare
Cited in the preamble to the dispositive concerning the applicable provisions for costs.
80.1997.105 · ti (art. 54 e 55 LIP)
Taxpayer Refund Denial for Untimely Filing and Missing Declaration
Cited in the preamble to the costs order as the legal basis for imposing costs.
80.1994.77 · ti (art. 54 e 55 LIP)
Heirs v. Tax Authority: Limitation Period for Withholding Tax Refund
These articles govern the taxation of court costs (tassa di giustizia e spese processuali) which are imposed on the unsuccessful appellants.
80.1996.205 · ti (art. 55 LIP)
Taxpayer Interest Income Withholding Refund Dispute
Cited in relation to the costs provisions governing the proceedings before the appellate court.