Source: http://relevancy.bger.ch/php/clir/http/index.php?lang=it&type=show_document&page=1&from_date=&to_date=&from_year=1954&to_year=2018&sort=relevance&insertion_date=&from_date_push=&top_subcollection_clir=bge&query_words=&part=all&de_fr=&de_it=&fr_de=&fr_it=&it_de=&it_fr=&orig=&translation=&rank=0&highlight_docid=atf%3A%2F%2F127-V-466%3Ait&number_of_ranks=0&azaclir=clir
Timestamp: 2018-09-19 04:03:25+00:00

Document:
Art. 5 cpv. 2 LAF; art. 4 cpv. 1 e art. 6 OAFam; art. 22 cpv. 1 lett. d e art. 23 DIFD; art. 33 cpv. 1 lett. a e art. 34 lett. d LIFD: Assegni familiari nell'agricoltura. Tema di sapere se e da quale momento al caso interessi su un credito di costruzione configurino interessi passivi deducibili lasciato insoluto.
Art. 5 cpv. 3 LAF; art. 5 cpv. 4 OAFam. Il consolidamento di un credito di costruzione costituisce un motivo di tassazione intermedia.
DTF: 98 V 111, 123 V 71, 126 V 23, 126 V 24 seguito... , 122 V 368, 121 V 83, 114 V 75, 110 V 86, 102 V 30, 106 V 186
Articolo: art. 4 cpv. 1 e art. 6 OAFam, art. 23 DIFD, art. 5 cpv. 4 OAFam, Art. 23 Abs. 4 AHVV seguito... , Art. 5 cpv. 2 LAF, Art. 5 cpv. 3 LAF, Art. 9 FLG, Art. 3a Abs. 1 FLV, Art. 7 Abs. 1 FLG, Art. 5 Abs. 1 FLV, Art. 6 FLV, Art. 6 Abs. 1 FLV, Art. 6 Abs. 2 FLV, Art. 11 Abs. 1 FLG, Art. 9 StHG

References: art. 4
 art. 6
 art. 22
 art. 23
 art. 33
 art. 34

Art. 5
 art. 5
 art. 4
 art. 6
 art. 23
 art. 5
 Art. 23
 Art. 5
 Art. 5
 Art. 9
 Art. 3
 Art. 7
 Art. 5
 Art. 6
 Art. 6
 Art. 6
 Art. 11
 Art. 9