631.1 DSTGLICD

CH-FR

Art. 186 Legge sulle imposte cantonali dirette (LICD) - Decisione presidenziale

Diritto processuale - Procedimento di ricorso

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Art. 186 DStG - Decisione presidenziale · Decisione presidenziale

1. Oltre ai casi previsti nelle disposizioni generali procedurali, il presidente della sezione d’appello è competente a decidere sui ricorsi il cui valore litigioso, calcolato in base all'imposta cantonale annuale, non superi i 1000 franchi o nei quali la sanzione impugnata ammonti al massimo a 600 franchi.

← Art. 185 DStG Legge sulle imposte cantonali dirette (LICD) - Oggetto della legge Art. 187 DStG - Apertura →

Decisioni giudiziarie che applicano questa disposizione (6)

607 2014 25 · fr (art. 100 al. 1 let. c CPJA en relation avec l'art. 186 LICD)

Tax Authority vs. Company: Deductibility of Work Clothes Cleaning Costs

This provision relates to the procedure for imposing costs, which is referenced in the final orders.

604 2014 31 · fr (art. 100 al. 1 let. c CPJA en relation avec l'art. 186 LICD)

Taxpayer Sale Price Versus Assessor's Estimate for Prize Taxation

Provision invoked in the final orders for pronouncing the decision.

607 2013 49 · fr (art. 100 al. 1 let. c CPJA en relation avec l'art. 186 LICD)

Taxpayers v. Tax Authority: Commuting Expense Deductions and Burden of Proof

This provision governs the final pronouncement for the decision on the merits of the appeal.

607 2013 43 · fr (art. 100 al. 1 let. c CPJA en relation avec l'art. 186 LICD)

Taxpayers v. Cantonal Tax Administration (Passive Interest Deduction for 2012)

This provision is cited in the preamble to the dispositive orders as the basis for the decision.

607 2011 30 · fr (art. 100 al. 1 let. c CPJA en relation avec l'art. 186 LICD)

Taxpayer v. Municipality: Default Interest Cancellation Due to Failure to Prove Notice of Provisional Tax Payments

Provision used by the President to rule on the merits of the appeal (admission and annulment of the late payment interest).

607 2010 20 · fr (Art. 186 DStG)

Commuting Expenses: Deductibility of First-Class Public Transport Fare for Work

This provision, read in conjunction with Art. 100 Abs. 1 lit. c VRG, forms the basis for partially granting the appeal concerning the Cantonal Tax by setting the travel expense deduction.