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642.21 LEFI CH-VD

Art. 21 LOI sur l'estimation fiscale des immeubles (LEFI) - [ 2, 3, 6, 7 ]

Chapitre VII
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Art. 21 LEFI · [ 2, 3, 6, 7 ]

1. Les estimations faites par le conservateur ou la commission de district pour la mise à jour sont communiquées par écrit aux intéressés.

2. Les articles 12, 13 et 15 sont applicables.

← Art. 20 LEFI sur l'estimation fiscale des immeubles (LEFI) Art. 22 LEFI →

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Décisions judiciaires appliquant cette disposition (8)

EF.2008.0004 · vd (Art. 21 al. 2 LEFI)
Property Owners v. Tax Valuation Commission: Improper Yield Value Calculation
Mentioned as being consistent with the law regarding the 7% capitalization rate used in the calculation, which the court considered applicable for capitalizing the newly determined annual rent.
FI.2002.0004 · vd (art. 21 al. 2 LIA)
Tax Refund Restitution Appeal: Genuine Loan vs. Tax Evasion
The court considered this provision regarding the inadmissibility of withholding tax reimbursement due to tax evasion, which underpinned the initial recovery order, but ultimately dismissed the finding of tax evasion.
FI.1995.0066 · vd (Art. 21 al. 1 LIA)
Shareholder Withholding Tax Reimbursement Forfeiture Due to Late Declaration
This provision defines who is entitled to the refund of the withholding tax, which was a relevant point in the discussion regarding the reimbursement claim.
FI.1995.0107 · vd (art. 21 al. 1 lit. a LIA)
Taxpayer Denial for Withholding Tax Refund on Extraordinary Dividends After Share Sale
Used to confirm that the appellant was not considered the entitled party (titulaire du droit de jouissance) for the refund of the withholding tax.
FI.1995.0107 · vd (art. 21 al. 2 LIA)
Taxpayer Denial for Withholding Tax Refund on Extraordinary Dividends After Share Sale
Referenced in the context of assessing the indirect partial liquidation scenario concerning the abuse provision for withholding tax refund refusal.
EF.1994.0023 · vd (art. 21 LEFI)
Rental Property Owner v. Tax Authority (Valuation Dispute)
Cited in the reasoning regarding details on yield value calculation for rental buildings.
FI.1995.0002 · vd (Art. 21 al. 1 let. a LIA)
Taxpayer Forfeits Withholding Tax Refund Due to Failure to Timely Declare Income
Cited in the legal reasoning section concerning the cumulative conditions for reimbursement, although not explicitly in the dispositive orders.
EF.1990.0003 · vd (art. 21 LEFI)
Heirs' Challenge to Revised Agricultural Property Tax Assessment Following Land Consolidation
Cited in the reasoning to contrast the procedure applied (update/mise à jour) with the revision procedure (Art. 22 LEFI).