661
WPEGLTEO
CH
CH
Art. 30 Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Reclamo
LTEO; Capitolo quinto: Tassazione e rimedi giuridici
Art. 30 LTEO · Reclamo
Contro la decisione di tassazione e la decisione d’esenzione dalla tassa può essere proposto, nel termine di 30 giorni dalla notificazione, un reclamo per iscritto all’autorità di tassazione.
Il reclamo deve contenere delle conclusioni precise e indicare i fatti sui quali è fondato.
Se il reclamo è ammissibile, l’autorità di tassazione riesamina la decisione, senz’essere vincolata dalle conclusioni presentate.
La decisione sul reclamo deve essere motivata; essa indica i rimedi di diritto.
La procedura di reclamo è gratuita; nondimeno, qualunque sia il risultato della procedura, possono essere addossate al reclamante le spese delle indagini che egli avesse abusivamente cagionato.
Decisioni giudiziarie che applicano questa disposizione (19)
FI.2024.0089 · vd (Art. 30 al. 2 LTEO)
Taxpayer Appeal Regarding Substitute Military Service Tax and Medical Exemption
Cited in the reasoning (Considerant 1) as a procedural rule applicable by reference to admit the appeal.
FI.2021.0079 · vd (Art. 30 al. 2 LTEO)
Taxpayer v. Military Service Authority (Medical Fitness Dispute)
Cited in the reasoning regarding procedural conditions for the appeal, but not explicitly in the operative part.
FI.2023.0148 · vd (art. 30 al. 2 LTEO)
Citizen Tax Liability and Retroactivity Appeal
Cited in section 1a as a procedural requirement respected for the appeals (by reference from Art. 31 al. 1 LTEO).
FI.2022.0141 · vd (art. 30 al. 2 LTEO)
Civil Defense Service Tax vs. Health Status Discrimination Appeal
Cited to confirm that the appeal met the formal procedural requirements via referral.
FI.2022.0136 · vd (art. 30 al. 2 LTEO)
Military Exemption Tax Liability and Retroactivity of Age Limit Extension
Cited as a procedural rule establishing the admissibility criteria for the appeal, applicable by reference.
SGWPE.2020.1 · so (Art. 31 Abs. 1 Satz 1 i.V.m. Art. 30 WPEG)
Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)
Cited in the reasoning regarding the procedural track for challenging the administrative decision, which led to the current appeal.
CDP.2020.161 · ne (Art. 30 al. 1 LTEO)
Dual National Military Exemption Tax Reversal Without Justification
Cited to explain the initial step (reclamation) against the taxation decisions, establishing the admissibility of the second appeal (2b).
CDP.2020.215 · ne (Art. 30 al. 1 LTEO)
Tax Assessment Annulment Based on Binding Prior Exemption Ruling
Cited to confirm the legal basis and deadline for filing the initial administrative appeal (réclamation) against the taxation decisions.
FI.2020.0055 · vd (art. 30 al. 2 à 4 LTEO)
Tax Liability Following Delayed Notification of End of Military Exemption
Cited in consideration 1 as procedural formality requirements applicable by analogy to the appeal procedure.
I.2.2019.115 · sg (Art. 30 Abs. 2 WPEG)
Administrative Appeals Commission on Retroactive Military Service Obligation Extension
Cited in the reasoning (Erwägung 1) regarding formal requirements, but not in the final orders; excluded.
A/1638/2012 · ge (art. 30 LTEO)
Swiss Military Exemption Tax for Dual National Upheld Absent Treaty Recognition
Cited in the reasoning section to confirm the timeliness of the appeal before the competent jurisdiction.
A/3448/2012 · ge (art. 30 al. 1 LTEO)
Taxpayer Obligation for Notification Upon Return from Absence
The appeal was rejected because the taxpayer's objection was filed after the 30-day deadline set by this article.
FI.2009.0075 · vd (Art. 30 al. 1 LTEO)
Tax Assessment Appeal Over Missed Military Service Deadline
The core ground for rejecting the appeal is that the appellant's administrative appeal was filed after the 30-day deadline prescribed by this article.
FI.2006.0117 · vd (art. 30 al. 2 LTEO)
Tax Exemption Denial for Military Service Tax Based on Aggravated Pre-existing Condition
Cited in the reasoning section as the applicable procedural standard for the appeal, alongside Art. 31 al. 1 LTEO.
FI.2004.0129 · vd (Art. 30 LTEO)
Dual National Tax Exemption Appeal: 2002 Inadmissible, 2003 Remanded for Retroactive Review
Cited to explain the deadline for filing a claim against a taxation decision, which was relevant to the inadmissibility of the 2002 tax claim.