80.1998.59•Tax appeal allowed after settlement on foreign property values
80.1998.59Other CourtJul 24, 1998Partially Granted
Extracted by Omnilex
The Ticino Tax Chamber decided an appeal concerning the valuation of foreign real estate for IC/IFD 1991/92 and 1993/94. After a hearing, the court proposed maintaining its established method for German property values by multiplying Einheitswerte by five and, for Swiss property, using the cantonal official valuation multiplied by the federal revaluation coefficient. The taxpayer accepted the revised calculations. The court accordingly allowed the appeal in line with the reasons, annulled the reconsideration decision of 9 March 1998, and remitted the file to the Locarno tax office for new assessments. No court costs were charged.
Art. 144 LIFD; art. 231 LT 1994; tax appeal after settlement on valuation of foreign immovable property. Where the parties accept revised calculations based on the court’s proposed valuation method, the appeal may be upheld in accordance with the reasons, the impugned reconsideration decision annulled, and the file remitted for issuance of new assessments. No fees or costs are levied when the judgment so provides. The court may rely on its established case law for the valuation of foreign real estate and on the revaluation coefficient fixed for the relevant tax period (consid. 3).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.59
Data decisione, Autorità: 24.07.1998, CDT
Incarto n. 80.98.00059 80.98.00060 80.98.00063
Lugano 24 luglio 1998
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
composta dai giudici:
Alessandro Soldini, presidente, Stefano Bernasconi, Lorenzo Anastasi
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 4 aprile 1998
in materia di: IC/IFD 91/92 93/94 e intermedia 93/94
presentato da:
__________ __________. __________, rappr. da: __________. __________, __________ __________,
ritenuto
in fatto ed in diritto
I reclami presentati dal contribuente contro le due suddette notifiche di tassazione venivano respinti con due distinte decisioni su reclamo del 9 marzo 1998.
Dei motivi ricorsuali verrà detto in seguito, per quanto necessario.
Dopo aver preso visione dei nuovi conteggi d'imposta allestiti dall'UT conformemente alla suddetta proposta, il ricorrente, per il tramite del suo patrocinatore, ha aderito a sua volta alla proposta di transazione formulata dal giudice.
Per questi motivi,
visti per le spese gli art. 144 LIFD e 231 LT 1994
dichiara e pronuncia
§ Di conseguenza, annullata la decisione su reclamo del 9 marzo 1998, gli atti del procedimento vengono retrocessi all'UT per l'intimazione dei nuovi conteggi.
Non si prelevano né tassa di giustizia né spese.
Intimazione alle parti.
Per l'IC il presente giudizio è definitivo (art. 230 cpv. 3 LT 1994).
Per l'IFD è ammesso il ricorso entro 30 giorni al Tribunale federale in Losanna (art. 146 LIFD).
per la Camera di diritto tributario
del Tribunale d’appello
Il Presidente: Il Segretario:
Ultimo aggiornamento: 02.07.2026
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Extracted by Omnilex
Whether the taxable value of German real estate should be recalculated using a fivefold multiplier of the Einheitswerte.
The chamber confirmed the method previously adopted in its case law: German unit values are multiplied by five.
At the hearing, the judge proposed maintaining the established valuation approach; after reviewing revised tax calculations, the taxpayer accepted the settlement proposal.
Whether the cantonal official valuation of Swiss real estate should be adjusted by the revaluation coefficient fixed by the Federal Tax Administration at the beginning of each tax period.
The chamber accepted the proposal to apply the official cantonal valuation multiplied by the revaluation coefficient.
The revised calculations prepared by the tax office implemented the proposed method, and the taxpayer agreed.
Whether the appealed reconsideration decisions of 9 March 1998 should be annulled and the case remitted for new tax statements.
Yes; the reconsideration decisions were annulled and the file was sent back to the tax office for issuance of new assessments.
Because the parties accepted the settlement proposal based on the revised calculations, the prior decisions had to be replaced by new notices.
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