811.1
STG
CH-SG
CH-SG
Art. 86 Legge tributaria (StG) - 5. Perdite
SECONDA PARTE: IMPOSTE STATALI - Seconda Sezione: Imposte sui Redditi e sul Capitale - II. Imposta sui Redditi
Art. 86 StG · 5. Perdite
1. Le perdite dei sette esercizi precedenti al periodo fiscale possono essere dedotte dall'utile netto, nella misura in cui non sono state considerate nel calcolo dell'utile netto imponibile di tali anni.
2. Con le prestazioni per compensare un disavanzo nell'ambito di un risanamento, che non sono apporti di capitale ai sensi dell'art. 83 lett. a di questa legge, possono essere compensate anche le perdite che si sono verificate in esercizi precedenti e che non sono ancora state compensate con utili.
Decisioni giudiziarie che applicano questa disposizione (6)
I.1.2019.261.und.326 · sg (Art. 86 Abs. 1 StG)
Taxpayer's Appeal Dismissed for Lack of Current Legal Interest Due to Zero Tax Liability
This provision, concerning the deduction of prior-year losses from taxable profit, is cited in the context of the overall legal framework influencing the decision to dismiss the appeal regarding cantonal taxes (though the final dismissal is based on lack of legal interest).
I.1.2019.261.und.326 · sg (Art. 86 Abs. 1 StG)
Taxpayer Lacks Standing to Appeal Zero Tax Assessment Due to Loss Carryforwards
This provision concerning loss carry-forward, being legally equivalent to the federal provisions applied by analogy, forms the basis for the finding that the appeal lacked a right to be heard due to a zero assessment.
B.2019.262.B.2019.2 · sg (Art. 86 StG)
Taxpayer Standing to Appeal Zero Tax Assessment After Loss Carryforwards
Cited in the reasoning that leads to the finding that a zero assessment due to loss compensation negates the legal interest required for appeal.
B.2019.262.B.2019.263 · sg (Art. 86 StG)
Taxpayer Lacks Standing to Challenge Zero Assessment Due to Loss Carryforward
Cited in reasoning to support the principle that a zero tax assessment due to loss carry-forward negates the interest in contesting the decision, although the actual order only dismissed the appeal on procedural grounds.
B.2019.262.B.2019.2 · sg (Art. 86 StG)
Taxpayer Lacks Standing to Challenge Zero Assessment Based on Unsettled Loss Carryforward
Although cited in the reasoning regarding loss carry-forward rules, it was not explicitly cited in the dispositive orders (orders 1-5).
B.2018.180.B.2018.1 · sg (Art. 86 Abs. 2 StG)
Failure to Pay Cost Deposits Leads to Appeal Dismissal
This provision is not cited in the dispositive, therefore it is excluded.