Source: http://relevancy.bger.ch/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F125-II-348%3Ait&lang=it&type=show_document
Timestamp: 2018-02-17 19:54:44+00:00

Document:
Art. 24 cpv. 5 LIP, art. 55 OIPrev; imposta preventiva, diritto al rimborso spettante ad unioni di persone o a comunioni d'interessi senza personalità giuridica.
Il rimborso dell'imposta preventiva prelevata sui redditi della comunione dei comproprietari per piani deve essere richiesto a titolo individuale da ogni singolo comproprietario.
DTF: 111 II 330, 119 II 404, 118 IB 317, 111 II 308
Articolo: art. 55 OIPrev, Art. 21 Abs. 1 lit. a VStG, Art. 24 cpv. 5 LIP, Art. 21 VStG seguito... , Art. 24 Abs. 2 VStG, Art. 24 VStG, Art. 712a ff. ZGB, Art. 33 Abs. 2 VStG, Art. 30 Abs. 1 VStG, Art. 22 VStG, Art. 23 VStG, Art. 30 Abs. 2 VStG, Art. 25 Abs. 1 VStG, Art. 712a Abs. 1 ZGB, Art. 712l ZGB, Art. 655 Abs. 2 Ziff. 4 ZGB, Art. 55 lit. a VStG, Art. 55 lit. a VStV, Art. 712h Abs. 2 Ziff. 3 ZGB, Art. 712h ZGB, Art. 712l Abs. 1 ZGB

References: art. 55
 art. 55
 Art. 21
 Art. 24
 Art. 21
 Art. 24
 Art. 24
 Art. 712
 Art. 33
 Art. 30
 Art. 22
 Art. 23
 Art. 30
 Art. 25
 Art. 712
 Art. 712
 Art. 655
 Art. 55
 Art. 55
 Art. 712
 Art. 712
 Art. 712