642.21 VSTGLIALIP

CH

Art. 58 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; II. Conseguenze delle riduzione

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Art. 58 LIP

Se, conformemente all’articolo 57 capoverso 3, è stata disposta una riduzione a titolo provvisionale, l’ufficio cantonale dell’imposta preventiva può chiedere a colui che ha beneficiato del rimborso contestato di restituire l’imposta. Il diritto del Cantone alla restituzione si estingue se non è esercitato, mediante decisione, nei sei mesi successivi alla notificazione della riduzione provvisionale.

La decisione del Cantone in merito all’obbligo di restituire l’imposta può essere impugnata dall’interessato, nel termine di 30 giorni dalla notificazione, mediante ricorso alla commissione cantonale di ricorso; gli articoli 54 e 56 sono applicabili.

Se la decisione sul ricorso accerta che non si dà l’obbligo di restituire l’imposta, la riduzione provvisionale è nulla; se essa lo ammette, in tutto o in parte, la riduzione diviene definitiva nella stessa proporzione.

Allorché, senza il consenso dell’AFC, l’ufficio cantonale dell’imposta preventiva non provvede a chiedere la restituzione o se, nella sua decisione passata in giudicato, non ha provveduto a chiederla per tutto l’ammontare, la riduzione provvisionale diviene definitiva, a meno che il Cantone, nei nove mesi dalla notificazione, non la impugni dinanzi al Tribunale federale (art. 120 della L del 17 giu. 2005 sul Tribunale federale).

La decisione di restituzione presa dall’ufficio cantonale dell’imposta preventiva o dalla commissione cantonale di ricorso è equiparata a una sentenza esecutiva nel senso dell’articolo 80 della legge federale dell’11 aprile 1889 sulla esecuzione e sul fallimento.

← Art. 57 LIP Legge federale del 13 ottobre 1965 sull'imposta preventiva (LIP) Art. 59 LIP →

Decisioni giudiziarie che applicano questa disposizione (26)

BGE 151 II 68 (Art. 58 Abs. 4 VStG)

Direct State Action under Art. 120 BGG for FTA Reduction of Federal Cost Share in Lump-Sum Tax Credit Settlement with a Canton

Statutory basis confirming the canton's right to bring a direct action against the Confederation for the withheld amount.

FI.2025.0036 · vd (Art. 58 al. 3 LIA)

Taxpayer Obligation to Repay Incorrectly Granted Advance Tax Credit Based on Foreign Income

This provision was cited in the reasoning explaining the appeal procedure against the restitution decision, although the dispositive merely confirms the lower court's decision based on the merit assessment.

VS.2023.2 · zh (Art. 58 Abs. 1 VStG)

Tax Authority Reassessment Ordered in Withholding Tax Refund Dispute

Cited as the legal basis for the recovery procedure after an unjustified reimbursement of withholding tax.

C/10599/2024 · ge (art. 58 al. 1 de la loi genevoise sur l'instruction publique (LIP; RS-GE C 1 10))

Father's Appeal Regarding Child's School Transfer Granted

The court granted the request for a change of school based on the legal requirement that the child be schooled in the establishment corresponding to the residence sector of the parents' domicile.

FI.2023.0017 · vd (art. 58 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

This article, referenced via Art. 18 OIFI and Art. 35 al. 2 LIA, justifies the direct appeal to the Cantonal Tribunal instead of a prior administrative appeal regarding the restitution order.

FI.2023.0017 · vd (art. 58 al. 1 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

The Cantonal Tax Administration based its decision to request restitution from the taxpayer on this article.

FI.2020.0044 · vd (art. 58 al. 2 LIA)

Taxpayers' Appeal of Withholding Tax Restitution Barred by Late Filing

This provision governs the direct appeal against the cantonal commission's decision on the obligation to restitute, which is the subject of the action before the Tribunal.

FI.2019.0165 · vd (art. 58 al. 1 LIA)

Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration

The challenged decision was made under this provision regarding the restitution of wrongly refunded advance tax.

FI.2019.0165 · vd (art. 58 al. 2 LIA)

Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration

Cited to establish that decisions on tax advance restitution are challenged via direct appeal to the Cantonal Review Commission (Tribunal cantonal in Vaud).

FI.2019.0049 · vd (Art. 58 al. 1 LIA)

Taxpayer Appeal Regarding Recovery of Over-Refunded Supplemental Withholding Tax on US Dividends

The challenged decisions to reclaim refunded amounts were issued based on this article, which is central to the case's subject matter (restitution of improperly granted tax credit/refund).

80.2018.92 · ti (art. 58 cpv. 1 LIP)

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

Cited as the basis for the Cantonal tax authority's decision to request the restitution of the reimbursed tax.

604 2017 13 · fr (Art. 58 Abs. 2 in Verbindung mit Art. 54 Abs. 1 VStG)

Withholding Tax Refund Forfeiture for Undeclared Dividends

Cited in the reasoning section as the basis for the admissibility and validity of the appeal against the objection decision.

80.2015.58 · ti (Art. 58 cpv. 3 LIP)

Taxpayer Obligation to Declare Income and Assets for Withholding Tax Refund Validity

Cited in the reasoning section as having an effect on the provisional reduction being made definitive, although not explicitly in the final orders, it describes the consequence of the decision upholding the refund obligation.

80.2015.69 · ti (art. 58 cpv. 1 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 authority's right to request the repayment of the tax).

VS.2009.1.5 · zh (Art. 58 Abs. 2 VStG)

Usufructuary's Claim for Dividend Withholding Tax Reimbursement Denied

Cited in conjunction with cost provisions regarding the dismissal of the appeal.