661 WPEGLTEO

CH

Art. 31 Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Ricorso

LTEO; Capitolo quinto: Tassazione e rimedi giuridici

Apri la fonte ufficiale Atto completo (57 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 31 LTEO · Ricorso

La decisione su reclamo può essere impugnata per iscritto, nel termine di 30 giorni dalla notificazione, mediante ricorso alla commissione cantonale di ricorso. È applicabile, per analogia, l’articolo 30 capoversi 2, 3 e 4.

Le spese di procedura innanzi alla commissione di ricorso sono a carico, di regola, della parte soccombente; se il ricorso è parzialmente ammesso, le spese di procedura sono ridotte, o, in via eccezionale, condonate. Esse sono nondimeno addossate al ricorrente ancorché abbia vinto il ricorso, se, con l’adempiere i suoi obblighi, fosse stato in facoltà sua di conseguire il medesimo risultato nell’istanza precedente.

L’ammontare delle tasse di decisione e di cancelleria e delle spese ripetibili è stabilito secondo il diritto cantonale.

Le decisioni pronunciate dalle autorità cantonali di ultima istanza possono essere impugnate con ricorso al Tribunale federale conformemente alla legge del 17 giugno 2005 sul Tribunale federale.

← Art. 30a LTEO Legge federale del 12 giugno 1959 sulla tassa d'esenzione dall'obbligo militare (LTEO) - Principio Art. 31a LTEO →

Decisioni giudiziarie che applicano questa disposizione (198)

60/2010/32A · sh (Art. 31 Abs. 1 WPEG)

Military Service Substitution Levy Exemption Appeal Deadline Calculation

This provision establishes the 30-day appeal deadline, which was central to determining the timeliness of the appeal.

A/3881/2023 · ge (art. 31 al. 2 et 2bis LTEO)

Tax Exemption Assessment Upheld Against Naturalized Citizen: No Retroactivity Violation Found

Provision cited for the imposition of the procedural fee on the appellant.

A/2522/2024 · ge (art. 31 al. 2 et 2bis LTEO)

Swiss Citizen Tax Appeal on Military Service Exemption Tax

Cited in the final order as the basis for allocating costs and denying procedural compensation.

A/1526/2025 · ge (art. 31 al. 2 et 2bis LTEO par analogie)

Tax Revision Dismissed; Hardship Remission Transferred; Fee Reduced.

Cited in point 7, used by analogy to waive court fees and compensation for procedure costs.

A/4186/2024 · ge (art. 31 al. 2 et 2bis LTEO)

Tax Exemption Denial for Medically Unfit Service Member

Cited in the dispositive for denying procedural compensation due to the rejection of the appeal.

A/2812/2024 · ge (art. 31 al. 1 LTEO)

Tax Exemption Revision for Prior Years Denied Due to Lack of Diligence

Cited in the reasoning regarding the timely filing of the appeal concerning the decision on the revision request.

A/2812/2024 · ge (art. 31 al. 2 et 2bis LTEO)

Tax Exemption Revision for Prior Years Denied Due to Lack of Diligence

Cited in the final order concerning the non-allocation of procedural compensation.

FI.2024.0089 · vd (Art. 31 al. 1 LTEO)

Taxpayer Appeal Regarding Substitute Military Service Tax and Medical Exemption

Cited in the reasoning (Considerant 1) to establish that the appeal was filed within the required time limit.

200 2024 94 · be (Art. 31 Abs. 1 WPEG)

Taxpayer Challenge to Compulsory Substitute Service Tax Validity and Constitutionality

Cited in the reasoning section establishing the jurisdiction of the Tax Appeals Commission to hear appeals concerning the military service exemption tax.

200 2024 94 · be (Art. 31 Abs. 2 und 2 bis WPEG)

Taxpayer Challenge to Compulsory Substitute Service Tax Validity and Constitutionality

Cited as part of the legal basis for imposing procedural costs, although costs were ultimately waived due to the violation of the right to be heard.

200 2024 94 · be (Art. 31 Abs. 2bis WPEG)

Taxpayer Challenge to Compulsory Substitute Service Tax Validity and Constitutionality

Cited as part of the legal basis for awarding party compensation, although none was awarded because the appellant lost and was not represented.

604 2024 80 · fr (Art. 31 LTEO)

Tax Exemption Reimbursement Due to Erroneous Military Service Record

Cited to confirm the admissibility of the appeal against the decision on reclamation.

80.2022.203 · ti (art. 31 cpv. 2 LTEO)

Taxpayer v. Tax Authority: Delay in Justice Regarding Military Exemption Appeal

Cited in the section preceding the final orders regarding the costs applicable to the case.

FI.2021.0079 · vd (Art. 31 al. 1 LTEO)

Taxpayer v. Military Service Authority (Medical Fitness Dispute)

Cited in the reasoning to confirm the timeliness of the appeal, but not explicitly in the operative part.

604 2024 51 · fr (art. 31 LTEO)

Tax Refund Denial for Time-Barred Revision Based on ECHR Ruling

Cited in the reasoning (Section 1) as the basis for the admissibility of the appeal against the decision on objection.