811.1 STG

CH-SG

Art. 224 Legge tributaria (StG) - Proroga e Condonazione

SECONDA PARTE: IMPOSTE STATALI - Settima Sezione: Riscossione delle Imposte - I. Riscossione delle Imposte e Esenzione Fiscale

Apri la fonte ufficiale Atto completo (304 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 224 StG - Proroga e Condonazione · Proroga e Condonazione

1. Ai contribuenti che si trovano in difficoltà o per i quali il pagamento delle tasse, degli interessi, delle multe o delle spese rappresenta un notevole disagio può essere concesso un differimento del pagamento oppure la somma dovuta può essere interamente o parzialmente dispensata. Per la dispensa si applicano per analogia gli articoli dal 167 al 167f della legge federale sull'imposta federale diretta del 14 dicembre 1990.

2. Le domande di differimento e dispensa devono essere presentate per iscritto e motivate all'ufficio di riscossione entro il termine di pagamento. Le domande presentate dopo la notifica dell'ingiunzione di pagamento non saranno prese in considerazione.

3. L'ufficio delle imposte cantonale decide, in materia di imposte sul reddito e sul patrimonio, dopo aver consultato il consiglio comunale, in merito al differimento e alla dispensa. L'ufficio delle imposte comunale può, in quanto la domanda riguardi le imposte sul reddito e sul patrimonio, partecipare al trattamento della stessa secondo le direttive dell'ufficio delle imposte cantonale.

4. Le decisioni di differimento sono definitive. Le decisioni di dispensa possono essere impugnate con ricorso e reclamo.

← Art. 223 StG - Consegna Legge tributaria (StG) Art. 225 StG →

Decisioni giudiziarie che applicano questa disposizione (76)

B.2024.185.B.2024.1 · sg (Art. 224 Abs. 1 StG)

Tax Remission Denial Due to Lack of Hardship Proof

Basis for the dismissal of the appeal concerning the exemption of cantonal and communal taxes due to lack of proof of great hardship/necessity.

B.2023.31.B.2023.32 · sg (Art. 224 Abs. 1 Satz 2 StG)

Taxpayer's Sufficient Assets Justify Refusal of Tax Waiver

Applied implicitly by ruling on the Cantonal and Municipal Tax Erlass by referencing the relevant part of the DBG provisions (Art. 167 ff. DBG).

B.2023.31.B.2023.32 · sg (Art. 224 Abs. 1 Satz 2 StG)

Taxpayer Assets Bar Tax Remission for 2019 Taxes

Applied in conjunction with Art. 167a lit. c DBG to determine that the federal standard for denying remission due to non-payment when payment was feasible also applies to cantonal and municipal taxes.

B.2021.247.B.2021.2 · sg (Art. 224 Abs. 1 StG)

Tax Remission Denial Upheld Due to Incomplete Financial Disclosure

The appeal regarding Cantonal and communal taxes was dismissed because the requirements for a tax remission were not proven, as per this provision.

B.2021.247.B.2021.2 · sg (Art. 224 Abs. 4 Satz 2 StG)

Tax Remission Denial Upheld Due to Incomplete Financial Disclosure

Cited to establish the court's jurisdiction over the cantonal and communal tax appeal.

B.2021.247.B.2021.2 · sg (Art. 224 Abs. 1 StG)

Tax Remission Denial Upheld Based on Incomplete Spousal Financial Disclosure

The appeal concerning the Cantonal and Municipal Taxes was dismissed based on this provision, as the conditions for tax relief were not met.

I.2.2021.44.45 · sg (Art. 224 Abs. 1 StG)

Tax Remission Denial Upheld Due to Past Disposable Income

This article, concerning the conditions for tax relief (Steuererlass), is cited in the context of the appeal being dismissed.

I.2.2021.44.45 · sg (Art. 224 Abs. 1 StG)

Tax Remission Denial Upheld Due to Prior Financial Capacity

This provision is cited as the legal basis for the tax remission request being subject to the rules applicable to federal direct taxes.

I.2.2021.20.und.21 · sg (Art. 224 Abs. 1 StG)

Taxpayer Remanded for Reassessment of Property Equity in Tax Remission Appeal

This article, concerning the conditions for tax relief (Erlass), is the substantive basis for examining the case, which ultimately resulted in a remand.

I.2.2021.20.und.21 · sg (Art. 224 Abs. 4 StG)

Taxpayer Remanded for Reassessment of Property Equity in Tax Remission Appeal

Cited in the reasoning to confirm that the appeal/complaint met the formal requirements (admissibility check).

I.2.2021.20.und.21 · sg (Art. 224 Abs. 1 StG)

Taxpayer Appeal for Abatement Based on Insufficient Funds Amidst Property Ownership and Subsidy Repayment Obligations

This article governs the conditions under which a tax debt may be remitted (Erlass) for cantonal and communal taxes, which is the core subject of the appeal being decided upon.

I.2.2020.59.und.60 · sg (Art. 224 Abs. 1 StG)

Tax Remission Due to Financial Hardship from Health Issues and Job Loss

Basis for granting the tax remission for cantonal and municipal taxes due to hardship.

I.2.2020.59.und.60 · sg (Art. 224 Abs. 1 StG)

Tax Remission Appeal Based on Health-Related Financial Hardship

This article is cited as the legal basis for granting the tax remission for cantonal and municipal taxes.

B.2020.139.B.2020.1 · sg (Art. 224 Abs. 1 StG)

Tax Relief Denied Due to Surplus Income and Priority to Other Creditors

The appeal concerning the remission of cantonal and communal taxes was dismissed based on the provisions governing tax remission.

I.2.2019.16.17 · sg (Art. 224 StG)

Tax Relief Undue Hardship Calculation Including Current Tax Obligations

Cited in the procedural assessment (Erwägung 1) to establish jurisdiction and admissibility, and implicitly governing the subject matter of the appeal (tax relief application).