Art. 8 Gesetz über die Organisation des Parlaments der Republik und des Kantons Jura (GOP)

FI.2015.0069 · vd (Art. 8 al. 3 LI)

Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008

Cited (along with Art. 216 al. 1 LIFD) regarding the taxation period in case of domicile transfer within Switzerland (though the main ground relied on Art. 68 al. 1 aLHID).

FI.2010.0023 · vd (art. 8 al. 3, 1ère phrase, LI)

Tax Domicile Dispute: Vaud vs. Valais

Cited in the reasoning section regarding the taxation period applicable upon a change of domicile within Switzerland.

FI.2007.0075 · vd (art. 8 al. 1 LI)

Tax Domicile Dispute: Owned Property vs. Rental Residence for Employment

Provision on the commencement of taxation period, cited in the reasoning explaining the tax law framework applied to the case outcome.

FI.2007.0075 · vd (art. 8 al. 3 LI)

Tax Domicile Dispute: Owned Property vs. Rental Residence for Employment

Provision regarding the unity of the fiscal period, cited in the reasoning explaining the tax law framework applied to the case outcome.

VPB 2004.426 (Art. 8 LMAP)

Parliamentary Allowances and Benefits Adjustment Act

This provision is cited as the basis for the Confederation's mandate to provide insurance for illness and accidents abroad.

FI.2003.0031 · vd (Art. 8 al. 3 LI)

Tax Domicile Determination Based on Employment Location Versus Property Ownership

This provision concerning the unity of the tax period (for 2003 onwards) was cited in the context of analyzing the tax situation, although the final decision relates to the 2001-2002 period.

FI.1996.0047 · vd (Art. 8 LI)

Bare Owner Liability for Usufructuary Taxes

The court confirmed the decision based on the taxpayer's joint liability as bare owner for the usufructuary's tax debt, which is the primary ground for upholding the claim.

FI.1989.0050 · vd (Art. 8 LI)

Taxpayer Rental Value Appeal on Inherited Property

Cited in the reasoning to explain that the property value itself (not just the rental value) is taxed differently when there is a usufruct, contextualizing the non-application of tax benefits to the appellant as a bare owner.