Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
720.200 GKSTGLIMPCC CH-GR

Art. 10 Legge sulle imposte comunali e di culto (LImpCC) - 4. Soggetto fiscale

Le imposte dei comuni - Imposta sul trapasso di proprietà
Apri la fonte ufficiale Atto completo (35 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 10 LImpCC · 4. Soggetto fiscale

1. È soggetto all'imposta l'acquirente del fondo.

2. In caso di permuta di fondi ogni parte contraente è soggetta all'imposta per l'oggetto di permuta da essa acquistato. Le imposte su un eventuale sovrapprezzo devono essere pagate dall'acquirente del fondo di maggiore valore.

3. Vengono presi in considerazione accordi contrattuali diversi se l'alienante non è soggettivamente esente da imposte.

← Art. 9 LImpCC Legge sulle imposte comunali e di culto (LImpCC) - Oggetto della legge Art. 11 LImpCC →

Ti chiedi come si applica questa disposizione alla tua fattispecie?

Analizza questa norma insieme alla giurisprudenza, ai commentari e alle disposizioni correlate in Legislator AI.

Apri in Legislator →

Decisioni giudiziarie che applicano questa disposizione (7)

A 2023 5 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 3 GKStG)
Real Estate Transfer Tax on Simple Partnership Buyout
Cited as the combined legal basis under which the relevant property transfer tax was correctly assessed against the appellant.
PVG 2021 7 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 2 lit. b GKStG)
Real Estate Transfer Tax on Acquisition of Majority Shareholding via Bearer Shares
This provision was cited as the legal basis for correctly assessing the real estate transfer tax upon the finding of an economically relevant transfer.
A 2021 13 · gr (Art. 10 Abs. 1 i.V.m. Art. 8 Abs. 2 lit. b GKStG)
Pre-emptive Purchase as Taxable Economic Transfer
The court confirmed the assessment of the property transfer tax against the appellant based on the existence of a relevant economic transfer of property rights.
A 2018 24 · gr (Art. 10 Abs. 3 GKStG)
Municipality v. Corporation: Real Estate Transfer Tax on Restructuring
The court confirmed the assessment of the transfer tax based on this provision in the final order.
A 2018 34 · gr (Art. 10 Abs. 3 GKStG)
Corporate Shareholder Real Estate Transfer Tax Dispute
The court confirmed that the corresponding property transfer tax was levied on the appellant based on this provision, following the finding that a relevant economic transfer of property occurred.
A 2018 22 · gr (Art. 10 Abs. 3 GKStG)
Taxable Property Transfer Despite Shareholder Division
This provision was cited as the legal basis for assessing the transfer tax against the appellant.
A 2011 25 · gr (Art. 10 Abs. 1 GKStG)
Property Transfer Tax on Economic Control vs. Legal Transfer
This article defining the taxpayer is implicitly superseded by the finding that no taxable event occurred under Art. 8 GKStG.