Art. 3 Loi d’organisation du Parlement de la République et Canton du Jura (LOP)

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.