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811.1 STG CH-SG

Art. 235 Legge tributaria (StG) - c) Procedura

TERZA PARTE: IMPOSTE COMUNALI - Secondo Capitolo: Imposte sul Reddito e sul Patrimonio
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Art. 235 StG - c) Procedura · c) Procedura

1. L’ufficio cantonale delle imposte effettua la suddivisione delle imposte e la notifica al contribuente e ai comuni coinvolti.

2. Il contribuente e i comuni coinvolti possono presentare opposizione alla suddivisione entro 30 giorni. L'opposizione deve essere presentata all'ufficio comunale delle imposte del comune di residenza.

← Art. 234 StG - b) Obbligo fiscale simultaneo in più comuni Legge tributaria (StG) Art. 236 StG - Riscossione delle imposte →

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Decisioni giudiziarie che applicano questa disposizione (6)

I.1.2013.133.134 · sg (Art. 235 StG)
Heir Succession, Business Asset Transfer, and Capital Gains Allocation
Cited in the context of determining which authority has jurisdiction over objections regarding internal cantonal tax apportionment.
I.1.2013.133.134 · sg (Art. 235 StG)
Inheritance Allocation of Business Asset Transfer Gains
Cited in the reasoning to establish jurisdiction regarding the internal cantonal tax apportionment, although the dispositive orders do not directly mention it for the final ruling.
I.1.2013.70.71 · sg (Art. 235 StG)
Lawyer's Appeal on Shareholding Depreciation and Tax Apportionment Remand
Cited in the reasoning explaining why the decision regarding the apportionment of tax factors to the municipalities must be quashed and remitted.
I.1.2013.70.71 · sg (Art. 235 StG)
Lawyer's Participation Write-Down: Private vs. Business Asset Classification
Cited in the reasoning to support the decision to overturn the tax apportionment, although the operative order refers to the holding of the decision and remittance based on the finding that the apportionment was incorrectly handled by the initial authority.
I.1.2012.123 · sg (Art. 235 Abs. 2 StG)
Valuation Binding for Current Period Only; Tax Apportionment Procedures Overturned
Cited in relation to which authority is competent to decide on objections against the inter-communal tax apportionment after the decision of the administrative appeal commission.
I.1.2012.123 · sg (Art. 235 Abs. 2 StG)
Valuation Conclusiveness and Tax Apportionment Procedure
Cited as the basis for determining which authority (Gemeindesteueramt) is competent to decide on appeals against the tax apportionment.