Il Tribunale federale ha stabilito che chi va a lavorare sia con la bicicletta che con un veicolo pubblico può dedurre dalle imposte un forfait di 700 franchi, oltre che l’abbonamento dei mezzi di trasporto.
È stata così data ragione a un uomo che, recandosi in stazione con la due ruote e risparmiando otto minuti sul percorso, aveva inserito entrambi i costi alla voce “spese professionali” della dichiarazione.
Il comune di Bassersdorf e l’Ufficio cantonale delle contribuzioni zurighese non avevano accettato le detrazioni cumulate, in quanto la prima parte del tragitto poteva essere fatta a piedi o in bus. L’istanza ha però sottolineato che non è competenza del diritto tributario determinare con quale mezzo una persona debba recarsi sul posto di lavoro.
ATS/sulma
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