631.0
DBGLIDIRLCdir
CH-NE
CH-NE
Art. 216 Legge sulle contribuzioni dirette (LCdir), del 21 marzo 2000 - Principio
6 Finanze - 63 Contributi pubblici - 631 Imposte dirette dello Stato e dei comuni - TITOLO VII - CAPITOLO PRIMO Ricorso davanti al Tribunale cantonale [183]
Art. 216 Legge sulle contribuzioni dirette (LCdir), del 21 marzo 2000 - Principio · Principio
[184] 1 Salvo quanto previsto dall’articolo 242a, il contribuente può proporre ricorso contro le decisioni di reclamo e le altre decisioni prese dall'autorità fiscale presso il Tribunale cantonale.
2. Il termine per proporre ricorso è di trenta giorni dalla notifica della decisione.
Decisioni giudiziarie che applicano questa disposizione (13)
CDP.2019.79 · ne (Art. 216 al. 1 LCdir)
Heir Access to Tax Files: Res Judicata and Tax Secrecy Conflict
Used to establish the jurisdiction of the Cantonal Court of Public Law to hear the appeal against the administrative decision refusing consultation.
CDP.2017.122 · ne (Art. 216 al. 1 LCdir)
Tax Refund Refusal Upheld Due to Insufficient Proof of Representation Mandate
Used to confirm the decision was directly appealable to the court as an 'other decision' not requiring exhaustion of the reclamation procedure.
CDP.2016.163 · ne (Art. 216 al. 1 LCdir)
Property Gains Tax Default Interest Assessment Appeal
Cited to determine that the decision regarding default interest was an 'other decision' directly appealable to the Cantonal Court, bypassing the formal objection procedure.
CDP.2013.11 · ne (Art. 216, al. 1, LCdir)
Taxpayer v. Tax Office: Re-examination of Payment Facility Modification for Current and Arrears Taxes
Cited to confirm the court's jurisdiction to hear the appeal.
CDP.2011.151 · ne (art. 216 al. 1 LCdir)
Taxpayer Deduction Recalculation After Conditional Insurance Buy-Back Withdrawal
Cited to establish the competence of the Public Law Court to hear the appeal regarding cantonal direct tax.
CDP.2011.3 · ne (art. 216 al. 1 [LCdir](http://rsn.ne.ch/ajour_99/dati/f/s/6310.htm))
Tax Authority Reversal on License Fees Deemed Disguised Profit Distribution
Procedural rule determining the competence of the Public Law Chamber based on the dissolution of the Fiscal Tribunal.
CDP.2011.3 · ne (art. 216 al.2 [LCdir](http://rsn.ne.ch/ajour_75/dati/f/s/6310.htm))
Tax Authority Reversal on License Fees Deemed Disguised Profit Distribution
Cited as the procedural rule concerning the formal admissibility of the appeal.
CDP.2011.10 · ne (art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)
Taxpayer's Timely Appeal of Unlimited Tax Liability Based on Cantonal Judicial Holidays
Cited to establish the competence of the Public Chamber of the Cantonal Court to handle the appeal after the dissolution of the Tax Court.
CDP.2011.32 · ne (Art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)
Tax Objection Deadline Calculation and Admissibility
Cited to establish the competence of the Public Law Division of the Cantonal Court following the abolition of the Fiscal Tribunal.
CDP.2011.18 · ne (Art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)
Taxpayer Appeal Deadlines: Federal vs. Cantonal/Communal Taxes
Cited as the basis for the Court of Public Law's jurisdiction over the appeal following the dissolution of the Tax Tribunal.
CDP.2011.27 · ne (Art. 216 al 2 LCdir)
Taxation of Payments in Lieu of Rent for Right of Habitation
Cited to confirm that the deadline for filing the appeal was respected.
CDP.2011.27 · ne (Art. 216 al. 1 LCdir)
Taxation of Payments in Lieu of Rent for Right of Habitation
Cited to establish the competence of the Public Law Court to handle the appeal following the dissolution of the Tax Tribunal.
CDP.2011.30 · ne (Art. 216 al. 1 LCdir)
Taxation of Property Transfer with Retained Usufruct for Inheritance Equalization
Cited in the reasoning section to establish the competence of the Public Court of Cassation to hear the appeal following the dissolution of the Fiscal Tribunal.