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811.1 STG CH-SG

Art. 166 Legge tributaria (StG) - b) Acquisizione delle Prove

SECONDA PARTE: TASSE STATALI - Sesta Sezione: Organizzazione e Procedura - II. Principi Generali della Procedura
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Art. 166 StG - b) Acquisizione delle Prove · b) Acquisizione delle Prove

1. Le prove offerte dal contribuente sono ammesse nella misura in cui siano idonee ad accertare i fatti rilevanti per l'imposizione fiscale.

← Art. 165 StG - Diritti procedurali del contribuente Legge tributaria (StG) Art. 167 StG →

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Decisioni giudiziarie che applicano questa disposizione (6)

B.2024.62 · sg (Art. 166 StG)
Taxpayer Burden of Proof in Cash Expense Disallowance
Cited in the reasoning regarding the inadmissibility of evidence (witness testimony) by the lower court, which the higher court then overruled as part of its substantive review.
B.2023.33.B.2023.34 · sg (Art. 166 StG)
Tax Authority Disallowance of Subcontracting Expenses Remanded for Further Factual Inquiry
Cited in the reasoning leading to the order to take evidence (written questioning) as the legal basis for admitting offered evidence if relevant.
B.2023.33.B.2023.34 · sg (Art. 166 StG)
Appeal on Deductibility of Subcontracting Expenses Due to Insufficient Documentation
Cited in the reasoning preceding the dispositive as the basis for the obligation to take evidence offered by the taxpayer.
B.2015.52.B.2015.53 · sg (Art. 166 StG)
Taxpayer Income Reassessment Upheld Due to Insufficient Proof of Foreign Loan
Cited in the reasoning section (E. 2.3) regarding the taking of evidence offered by the taxpayer.
B.2015.39 · sg (Art. 166 StG)
Tax Domicile Dispute: Schwyz vs. St. Gallen
Cited in the reasoning section (E. 3.3.5) concerning the authority of the cantonal tax authority for fact-finding and evidence assessment, which underlies the procedural context of the final decision.
B.2013.65 · sg (Art. 166 Abs. 2 StG)
Tax Evasion Appeal: Reversal of Dismissal for Absentee Hearing Due to Severe Injury
The reference number in the text is 'Art. 268 Abs. 2 StG', but the citation in order 1 points to the procedural ground for dismissal, which is Art. 268 Abs. 2 StG. Art. 196 Abs. 2 StG is cited to state that the court is not bound by the parties' requests.