811.1
STG
CH-SG
CH-SG
Art. 67 Legge tributaria (StG) - Periodo di determinazione
SECONDA PARTE: TASSE STATALI - Primo Titolo: Imposte sui Redditi e sul Patrimonio - IV. Determinazione Temporale
Art. 67 StG - Periodo di determinazione · Periodo di determinazione
1. Il reddito imponibile è determinato in base ai proventi del periodo d'imposta.
2. Per la determinazione del reddito derivante dall'attività lavorativa autonoma, è determinante il risultato dei bilanci d'esercizio rientranti nel periodo d'imposta.
3. I contribuenti con attività lavorativa autonoma redigono un bilancio d'esercizio in ogni periodo d'imposta e alla fine dell'obbligo fiscale. Non è necessario redigere un bilancio d'esercizio se l'attività lavorativa è iniziata solo nell'ultimo trimestre del periodo d'imposta.
Decisioni giudiziarie che applicano questa disposizione (6)
I.1.2014.162.163 · sg (Art. 67 StG)
Taxpayer Transition from Self-Employment to Employment Income Recognition Dispute
This provision determines the basis for calculating cantonal and municipal taxes, which is relevant to the rejection of the appeal concerning the 2012 taxes.
I.1.2014.162.163 · sg (Art. 67 StG)
Taxpayer's Income Recognition Upon Transition from Self-Employment to Employment in Controlled Entity
The appeal concerning cantonal and municipal taxes (Rekurs) was dismissed based on this article regarding the measurement of taxable income.
I.1.2007.111 · sg (Art. 67 StG)
Taxpayer v. State: Taxation of Employment Income Following Business Reorganization
Although the appeal was dismissed, the court confirms that under this article, the entire annual result must be taxed even upon subsequent cessation of self-employment.
I.1.2007.111 · sg (Art. 67 StG)
Employment Income Realization Timing in Corporate Transition Case
The court applied this article when affirming that the entire annual result must be taxed, even in cases of surrender of self-employment with a broken fiscal year.
B.2004.189 · sg (Art. 67 StG)
Tax Assessment Upon Transition to Post-Payment System
The court's decision to uphold the tax assessment is implicitly based on the interpretation of Art. 67 StG regarding the determination of taxable income from self-employment, as this provision is central to the dispute and mentioned in the reasoning section leading to the dismissal.
B.2004.189 · sg (Art. 67 StG)
Taxation of Business Closing Profit During Tax System Transition
This article, concerning the determination of taxable income based on business results falling within the tax period, forms the background legal framework discussed in relation to the appeal, although the primary ground for the final decision is procedural/cost related.