171.21
PRGLMAPLI
CH
CH
Art. 3 Loi fédérale du 18 mars 1988 sur les moyens alloués aux membres de l'Assemblée fédérale et sur les contributions allouées aux groupes (LMAP) - Indemnités journalières
LMAP
Art. 3 LMAP · Indemnités journalières
Pour chaque jour de travail où un député participe à une séance de son conseil, d’une commission ou d’une délégation, de son groupe parlementaire ou du comité de ce dernier, ainsi pour chaque jour où il accomplit une mission spéciale sur demande du président du conseil ou d’une commission, il lui est versé une indemnité journalière de 440 francs .
En cas de maladie ou d’accident entraînant l’incapacité de participer aux séances et la perte de l’indemnité journalière, le député perçoit une compensation d’un montant approprié.
Toute députée absente et tout député absent pour cause de congé de maternité ou de paternité continue de percevoir l’indemnité journalière. L’art. 35 a de la loi du 13 mars 1964 sur le travail , ainsi que les art. 16 c, 16 d, 16 j et 16 k de la loi fédérale du 25 septembre 1952 sur les allocations pour perte de gain , sont applicables par analogie à la durée du congé de maternité ou de paternité.
Décisions judiciaires appliquant cette disposition (37)
FI.2022.0067 · vd (art. 3 LI)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the conditions of unlimited tax liability.
FI.2018.0134 · vd (art. 3 LI)
Tax Domicile Dispute Based on Employment and Shared Residence
Cited in reasoning regarding cantonal rules on domicile for tax purposes (personal attachment).
FI.2018.0264 · vd (art. 3 al. 1 à 3 de la loi vaudoise sur les impôts directs cantonaux du 4 juillet 2000 (LI; BLV 642.11))
Taxpayer Domicile Dispute: University Studies vs. Center of Vital Interests
The cantonal equivalent of the substantive tax liability rules cited (Art. 3 al. 1 et 2 LIFD).
FI.2018.0264 · vd (art. 3 al. 4 LI)
Taxpayer Domicile Dispute: University Studies vs. Center of Vital Interests
The cantonal equivalent of Art. 3 al. 4 LIFD regarding the exclusion of students/patients from domicile/stay.
FI.2018.0265 · vd (Art. 3 al. 1 à 3 de la loi vaudoise sur les impôts directs cantonaux du 4 juillet 2000 (LI; BLV 642.11))
Taxpayer Residency Status in Switzerland (2010-2017)
Cited as containing rules *mutatis mutandis* similar to those in the LIFD regarding tax liability.
FI.2018.0265 · vd (Art. 3 al. 4 LI)
Taxpayer Residency Status in Switzerland (2010-2017)
Cited as containing rules *mutatis mutandis* similar to Art. 3 al. 4 LIFD regarding tax liability for students.
FI.2018.0181 · vd (art. 3 LI)
Vaud vs. Zurich Tax Domicile Appeal (2018)
Cited to define personal attachment for taxation purposes (domicile or stay in the canton).
FI.2018.0016 · vd (Art. 3 al. 1 LI)
Taxpayer Income Underreporting and Evasion Penalties Appeal
Cited in relation to the personal attachment criterion (domicile in Switzerland) determining the taxing power over the options.
FI.2016.0137 · vd (Art. 3 LI)
Municipality v. Tax Authority: Determining Fiscal Domicile Based on Center of Personal Interests
Cited as the basis for personal tax liability concerning domicile or residence within the canton.
FI.2015.0033 · vd (art. 3 al. 2 LI)
Employer Withholding Tax Liability for Foreign-Domiciled Employee
Cited in the reasoning when determining the fiscal domicile of the taxpayer.
FI.2014.0132 · vd (art. 3 al. 1 et 2 et 6 al. 1 LI)
Taxpayer Appeal of Income and Communal Tax Assessments (2008-2010) Regarding Taxable Income and Loss Carryforwards
Although not directly used in the final orders, these articles relate to the matter of unlimited tax liability which the court confirmed was already judged, but they are not explicitly cited in the dispositive orders I-VI.
FI.2012.0046 · vd (art. 3 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; RSV 642.11))
Municipality v. Tax Authority on Tax Domicile Following Relocation
This article defining tax liability based on domicile was the substantive basis for the court's decision to reject the appeal and confirm the tax authority's ruling.
FI.2010.0081 · vd (Art. 3 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; RSV 642.11))
Tax Domicile Dispute: Professional Activity vs. Familial Ties
Cited as the basis for cantonal tax liability through personal connection (domicile or stay).
FI.2006.0005 · vd (Art. 3 al. 1 LI)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 3) regarding the basis for unlimited tax liability through personal connection (domicile or stay).
FI.2007.0124 · vd (art. 3 al. 2 LI)
Tax Domicile Dispute: Place of Employment Versus Family Ties for Single Taxpayer
Cited in Consideration 3 as the basis for the definition of domicile under cantonal tax law, corresponding to the federal law definition.