811.1 STG

CH-SG

Art. 165 Legge tributaria (StG)

SECONDA PARTE: TASSE STATALI - Sesta Sezione: Organizzazione e Procedura - II. Principi Generali della Procedura

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Art. 165 StG - Diritti procedurali del contribuente

1. Il contribuente può visionare i documenti che ha presentato o sottoscritto. Gli altri documenti sono accessibili alla sua visione una volta completato l'accertamento del fatto, a meno che non vi siano interessi pubblici o privati contrari.

2. Qualora a un contribuente sia negato l'accesso a un documento, questo potrà essere utilizzato a suo svantaggio solo se l'autorità gli ha fornito oralmente o per iscritto la conoscenza del contenuto essenziale per il caso, e gli ha inoltre dato l'opportunità di esprimersi e indicare mezzi di prova contrari.

3. Su richiesta del contribuente, l'autorità conferma il rifiuto dell'accesso agli atti tramite un provvedimento, che può essere impugnato con ricorso e reclamo.

← Art. 164 StG - Posizione procedurale dei coniugi nelle imposte sul reddito e sul patrimonio Legge tributaria (StG) Art. 166 StG - b) Acquisizione delle Prove →

Decisioni giudiziarie che applicano questa disposizione (7)

I.1.2021.55.und.56 · sg (Art. 165 Abs. 3 StG)

Taxpayer Access to Informant Records in Denunciation Reassessment

Cited in the introductory text, framing the context of the appeal mechanism, although the decision's main ground for success relates to Art. 165 Abs. 1 StG based on the reasoning (E. 4).

I.1.2021.55.und.56 · sg (Art. 165 Abs. 1 StG)

Taxpayer Access to Anonymous Denunciation Files for Defamation Claim

The appeal regarding cantonal and communal taxes was granted based on the conditions for access to non-submitted files under this article.

II.2.2011.5 · sg (Art. 165 Abs. 1 StG)

Property Owner's Right to Location Class Rating Criteria vs. Third-Party Valuation Secrecy

This provision was cited when discussing the appellant's right to inspect files during the objection procedure, although the specific claim regarding neighboring properties was ultimately denied based on other regulations.

II.2.2011.5 · sg (Art. 165 Abs. 1 StG (sGS 811.1))

Property Valuation Disclosure Rights Versus Tax Secrecy

This article governing the right to inspect files was used to establish the appellant's right to access the criteria for the location class determination.

I.1.2010.95 · sg (Art. 165 Abs. 1 StG)

Tax Assessment Appeal on Self-Employment Income and Procedural Violations

Cited as the specific provision granting the taxpayer the right to inspect files, violation of which was deemed curable, leading to the partial dismissal in Order 1.

I.1.2010.95 · sg (Art. 165 StG)

Tax Assessment Appeal on Self-Employment Income and Procedural Violations

Cited in the preamble of the decision, although the core issue regarding its violation was addressed as a reason for healing the procedural defect in order 1 (impliedly, by dismissing the appeal only where entered).

I.1.2010.95 · sg (Art. 165 Abs. 1 StG)

Tax Assessment Appeal Dismissed on Merits, Procedural Flaws Noted.

Although the court found a violation of the right to be heard regarding access to files, the violation was deemed curable in the appeal procedure, and the final orders only address costs and procedure.