80.1998.61•Tax appeal partly settled and remitted for new assessments
80.1998.61Other CourtJul 24, 1998Granted
Extracted by Omnilex
The taxpayer appealed two tax objection decisions concerning IC/IFD 1991/92 and 1993/94, arguing that the taxable foreign real estate should not be valued as done by the UT Locarno. At the hearing, the court proposed maintaining the German valuation method of multiplying the Einheitswerte by five and, for Swiss real estate, applying the cantonal official value with the federal revaluation coefficient. After reviewing revised tax calculations, the taxpayer accepted the settlement proposal. The appeal was therefore upheld, the objection decision of 9 March 1998 was annulled, and the file was remitted to the UT for new notices. No court fees or costs were imposed.
Art. 144 LIFD; Art. 231 LT 1994; valuation of foreign and domestic real estate for tax-rate purposes and remittal after settlement proposal. Where the court, after hearing the parties, proposes a recalculation based on established valuation methods and the taxpayer accepts the proposal, the appeal is to be upheld, the challenged objection decision annulled, and the file remitted for issuance of revised assessments. The method for German real estate remains the multiplication of Einheitswerte by five; for Swiss real estate, the cantonal official valuation is to be multiplied by the revaluation coefficient fixed by the Federal Tax Administration for the relevant tax period (consid. 3). Cost allocation may be waived in such circumstances.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.61
Data decisione, Autorità: 24.07.1998, CDT
Incarto n. 80.98.00061 80.98.00062
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 e 93/94
presentato da:
__________ __________, rappr. __________. __________, __________ __________,
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 foreign real estate assets in Germany were correctly valued for Swiss tax purposes.
The appeal was accepted and the prior objection decision was annulled; the assessments had to be recalculated using German unit values multiplied by five.
The court confirmed the valuation method previously adopted by the tax chamber and, after the hearing, the taxpayer accepted the settlement proposal based on that method.
Whether the Swiss real estate assets were correctly revalued for the assessments.
The new calculations had to use the cantonal official valuation multiplied by the revaluation coefficient set by the Federal Tax Administration at the beginning of each tax period.
The court endorsed the judge’s settlement proposal and the taxpayer agreed after reviewing the revised tax calculations.
Costs of the appeal proceedings.
No court fee or costs were charged.
The court decided not to levy judicial fees or expenses.
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