642.21 VSTGLIALIP

CH

Art. 57 Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP)

LIP; Capo terzo: Autorità e procedura; C. Regolamento dei conti fra la Confederazione e i Cantoni; I. Rendiconto; verifica, riduzione

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Art. 57 LIP

I Cantoni inviano alla Confederazione il rendiconto degli importi dell’imposta preventiva da essi rimborsati.

L’AFC verifica i rendiconti dei Cantoni; a tal fine, essa può esaminare ogni documento utile dei Cantoni, distretti, circoli e Comuni, ed anche, in casi particolari, disporre altre indagini o far uso in proprio dei poteri d’indagine di un ufficio cantonale dell’imposta preventiva.

Se dalla verifica risulta che l’ufficio cantonale dell’imposta preventiva ha concesso a torto un rimborso, l’AFC dispone, a titolo provvisionale, una riduzione corrispondente dell’ammontare che il Cantone esige in uno dei prossimi rendiconti.

Trascorsi tre anni dalla fine dell’anno civile in cui la decisione di rimborso dell’ufficio cantonale dell’imposta preventiva è passata in giudicato, l’AFC può disporre la riduzione soltanto in relazione a un procedimento penale.

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Decisioni giudiziarie che applicano questa disposizione (10)

FI.2023.0017 · vd (art. 57 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

This article governs the AFC's authority to order a reduction when a cantonal tax authority has granted a reimbursement incorrectly, which is the basis for the contested restitution.

FI.2023.0017 · vd (art. 57 al. 4 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

Used to confirm that the AFC acted within the three-year deadline to order the provisional reduction.

80.2018.92 · ti (art. 57 cpv. 3 LIP)

Heirs' Forfeiture of Withholding Tax Refund Due to Lack of Spontaneous Declaration

Cited as the basis for the Federal Tax Administration's provisional decision to reduce the reimbursement, which triggered the subsequent Cantonal restitution procedure.

80.2015.69 · ti (art. 57 cpv. 3 LIP)

Taxpayers v. Tax Office: Reclaim of Preventative Tax Refund Due to Undeclared Dividend

This provision was cited in the reasoning for the administrative action that preceded the appeal (the AFC's instruction to reduce the refund amount).

FI.2005.0068 · vd (Art. 57 LIA)

Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit

Cited in the reasoning regarding the non-acquisition of prescription related to the AFC's right to review and reduce amounts.

FI.2002.0004 · vd (art. 57 al. 1 LIA)

Tax Refund Restitution Appeal: Genuine Loan vs. Tax Evasion

This provision was cited as the basis for the provisional reduction of the claimed amount by the FTA, which led to the restitution order (Point 1.a).

A 94 178 · lu (Art. 57 Abs. 4 VStG)

Binding Nature of Separate Tax Refund Decisions and Limitation Period

The appeal was granted because the tax reduction ordered by the Federal Tax Administration was time-barred according to this provision.

80.2015.69 · ti (art. 57 cpv. 3 LIP)

Appeal Regarding Withholding Tax Refund Forfeiture Due to Failure to Meet Self-Declaration Requirements

Cited in the reasoning as the basis under which the Federal Tax Administration ordered the withdrawal of the reimbursement.

80.2018.23 · ti (art. 57 cpv. 3 LIP)

Taxpayers v. Cantonal Tax Appeals Chamber (Withholding Tax Refund Spontaneity)

Cited in the reasoning explaining the procedure that led to the rectification of the reimbursement, which maintained the basis for the dispute (though it relates to the AFC's decision, not the final order in this case).

80.2018.92 · ti (art. 57 cpv. 3 LIP)

Tax Authority Withholding Tax Refund Revocation Upheld Due to Non-Spontaneous Income Declaration

This provision was cited in the reasoning for the administrative measure that led to the dispute (provisional decision on reduction of reimbursement).