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642.21 LEFI CH-VD

Art. 15 LOI sur l'estimation fiscale des immeubles (LEFI) - [ 2, 3, 5, 6 ]

Chapitre V
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Art. 15 LEFI · [ 2, 3, 5, 6 ]

1. Le recours au Tribunal cantonal contre les décisions sur réclamation rendues par la commission s'exerce conformément à la loi sur la procédure administrative [G] .

2. …

← Art. 13 LEFI sur l'estimation fiscale des immeubles (LEFI) Art. 19 LEFI →

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Décisions judiciaires appliquant cette disposition (24)

EF.2023.0001 · vd (art. 15 de la loi vaudoise du 18 novembre 1935 sur l’estimation fiscale des immeubles (LEFI))
Property Tax Assessment Appeal Regarding Rental Value Calculation
Cited to confirm that the appeal procedure follows the Administrative Procedure Law, justifying the court's jurisdiction to rule on the merits.
EF.2020.0002 · vd (art. 15 LEFI)
Property Tax Valuation Following Zoning Restriction
Cited as the provision by which the cantonal administrative procedure law (LPA-VD) applies to the administrative tax appeal procedure.
EF.2021.0002 · vd (art. 15 de la loi vaudoise du 18 novembre 1935 sur l'estimation fiscale des immeubles - LEFI)
Property Valuation Appeal Affirming Land Assessment Based on Comparable Sale
Cited in the reasoning regarding the admissibility of the appeal via reference from the LPA-VD.
EF.2020.0001 · vd (art. 15 de la loi du 18 novembre 1935 sur l’estimation fiscale des immeubles (LEFI; BLV 642.21))
Property Owner v. Tax Assessment Commission (Rental Income Valuation)
Cited in the reasoning to establish the receivability of the appeal under administrative procedure law, which governs the appeal against the decision on objection.
EF.2019.0001 · vd (art. 15 LEFI)
Property Owner v. Tax Commission Regarding Reserved Zone Valuation
Cited in the reasoning regarding the competence to establish the tax assessment, which was contested.
EF.2019.0001 · vd (art. 15 LEFI)
Property Owner v. Tax Commission Regarding Reserved Zone Valuation
The main ground for the verdict is the annulment of the decision, which is procedural, relying on the overall context established by the cited legal provisions.
EF.2018.0002 · vd (art. 15 LEFI)
Property Owner Appeal of Industrial Hall Tax Valuation Under Superficies Right
Cited in the reasoning as the rule governing administrative appeal to the Tribunal against tax estimation decisions.
EF.2008.0005 · vd (art. 15 al. 2 de la loi vaudoise du 18 novembre 1935 sur l'estimation fiscale des immeubles (LEFI; RSV 642.21))
Property Valuation of Hotel Unit Based on Operating Profits
Cited to establish that the appeal was filed within the thirty-day time limit.
EF.2007.0002 · vd (art. 15 al. 2 de la loi vaudoise du 18 novembre 1935 sur l'estimation fiscale des immeubles (LEFI; RSV 642.21))
Building Owners Appeal Tax Valuation Over Restrictive Servitudes
Cited to confirm the appeal was filed within the required thirty-day time limit.
EF.2007.0006 · vd (art. 15 al. 2 LEFI)
Land Valuation Appeal Following Pollution Discovery
Cited in the reasoning section (Considerant 1) to establish that the appeal was filed within the statutory time limit.
EF.2007.0007 · vd (Art. 15 al. 1 LEFI)
Tax Valuation Appeal Based on Yield Method Calculation
Cited to establish the court's competence to hear the appeal.
EF.2007.0007 · vd (Art. 15 al. 2 LEFI)
Tax Valuation Appeal Based on Yield Method Calculation
Cited to confirm that the appeal was filed within the required thirty-day time limit.
EF.2008.0004 · vd (Art. 15 al. 2 LEFI)
Property Owners v. Tax Valuation Commission: Improper Yield Value Calculation
Used to confirm that the appeal was lodged within the timely thirty-day period.
EF.2007.0004 · vd (Art. 15 al. 2 de la loi vaudoise du 18 novembre 1935 sur l'estimation fiscale des immeubles (LEFI))
Property Tax Valuation Dispute Following Ownership Transfer
Cited in the reasoning to confirm the appeal was filed within the statutory time limit.
EF.2005.0005 · vd (art. 15 al. 2 nouveau de la loi vaudoise sur l'estimation fiscale des immeubles du 18 novembre 1935 (RSV 9.2 A; ci-après LEFI))
Valuation Authority Erroneously Relied Solely on Yield Value Over Market Comparables in Land Tax Assessment
Cited to confirm that the appeal was filed within the thirty-day deadline.