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Art. 80 Legge federale del 6 ottobre 2000 sulla parte generale del diritto delle assicurazioni sociali (LPGA) - Esenzione fiscale degli assicuratori
LPGA; Capitolo 6: Disposizioni varie
Art. 80 LPGA · Esenzione fiscale degli assicuratori
Gli assicuratori e gli organi d’esecuzione sono esentati dalle imposte federali, cantonali e comunali nonché dalle imposte cantonali e comunali su successioni e donazioni nella misura in cui il loro reddito e la loro sostanza servono esclusivamente all’applicazione dell’assicurazione sociale, ad accordare o a garantire prestazioni delle assicurazioni sociali.
I documenti utilizzati nell’applicazione dell’assicurazione sociale per corrispondere con gli assicurati o con terzi e altre organizzazioni sono esenti da tasse ed emolumenti pubblici. La riscossione dei contributi dovuti secondo la legge non è sottoposta alla tassa federale di bollo sui premi d’assicurazione.
Decisioni giudiziarie che applicano questa disposizione (10)
A/745/2019 · ge (Art. 80 LPGA)
Insurer's Appeal Admissibility Regarding Restitution of Disability Benefits vs. Medical Expenses
Cited in conjunction with Art. 56 LPGA.
200 2020 844 · be (Art. 80 lit. c Ziff. 1 ATSG)
Insurance Office v. Insured on Disability Pension Cessation Due to Non-Cooperation
Cited in the procedural assessment that the court reviews the decision freely, not being bound by the party requests.
A/3995/2017 · ge (art. 80 let. b LPGA)
Revision of Sickness Benefit Denial Upheld Due to Inadmissible New Evidence
The court declared the revision request inadmissible based on the lack of new, admissible evidence as defined by this article.
A/3889/2017 · ge (Art. 80 LPGA)
Unemployment Benefits Suspension Appeal Regarding Insufficient Job Search Efforts
Cited to establish that the appeal was timely and therefore admissible.
A/1140/2017 · ge (Art. 80 LPGA)
Appeal Regarding Denial of Disability Benefits and Professional Rehabilitation Measures
Cited implicitly as the basis for declaring the appeal admissible in order point 1.
604 2014 91 · fr (Art. 80 LPGA)
National Social Insurance Institution v. Municipality Property Tax Exemption
This provision is the main ground for admitting the appeals and annulling the decisions, as the court found the real estate contribution to be a direct tax from which SUVA is exempt under this article.
608 2014 77 · fr (Art. 80 LPGA)
Insured Disability Benefits Appeal: Insufficient Psychiatric Evaluation of Work Capacity
The instruction to remit the case for further investigation (order I) is implicitly based on the procedural rules governing the review process, of which Art. 80 is a key framework provision regarding the final review decision, though not explicitly cited for the remittance itself, the substance of the decision (annulment and remittance) relates to a final review.
FI.2012.0099 · vd (art. 80 al. 1 LPGA)
Mutual Insurance Entity Property Tax Exemption Appeal
This provision served as the main ground for admitting the appeal and annulling the tax decision based on the tax exemption for social insurance bodies.
A/2598/2008 · ge (art. 80 al 1 LPGA)
Public Law Compensation Fund Property Tax Exemption Appeal
The court admitted the appeal and annulled the previous decision based on the exemption provided by this federal law concerning direct taxes for social security institutions.
80.2004.96 · ti (art. 80 cpv. 1 LPGA)
Taxpayer v. Municipality: Social Security Property Tax Exemption Post-Restructuring
This federal law provision, establishing tax exemption for social insurance entities, is the substantive basis for accepting the appeal's claim of exemption, overriding the cantonal application.