631.1 DSTGLICD

CH-FR

Art. 150 Loi sur les impôts cantonaux directs (LICD)

Procédure - Principes généraux de procédure - Délais

Ouvrir la source officielle Texte complet (293 Articles) Version Markdown lisible par machine (.md)

Art. 150 LICD

1. Les délais fixés dans la présente loi ne peuvent être prolongés.

2. Les délais impartis par l'autorité peuvent être prolongés s'il existe des motifs sérieux et que la demande de prolongation soit présentée avant l'expiration de ces délais. Les délais ne peuvent être prolongés plus de deux fois. L'article 157 al. 3bis et 4 est applicable pour la prolongation du délai de dépôt de la déclaration d'impôt.

3. Un délai inobservé est restitué si le contribuable exécute l'acte omis dans les trente jours qui suivent la disparition de l'empêchement et prouve qu'il a été empêché d'agir en temps utile par suite de service militaire, de service civil, de maladie, de décès, d'absence du pays, ou pour d'autres motifs sérieux.

4. Les délais fixés dans la présente loi ou par l'autorité ne sont pas suspendus pendant les périodes de féries au sens de l'article 30 du code du 23 mai 1991 de procédure et de juridiction administrative (CPJA).

← Art. 149 LICD Loi sur les impôts cantonaux directs (LICD) - Objet de la loi Art. 151 LICD →

Décisions judiciaires appliquant cette disposition (15)

604 2022 69 · fr (Art. 150 al. 1 LICD)

Taxpayers v. Tax Authority (Improper Objection Procedure)

Cited in the reasoning for the cantonal tax, concerning the non-extension of deadlines.

604 2022 69 · fr (Art. 150 al. 3 LICD)

Taxpayers v. Tax Authority (Improper Objection Procedure)

Cited in the reasoning for the cantonal tax, concerning conditions for late filing of a complaint.

604 2021 98 · fr (art. 150 al. 1 LICD)

Corporate Tax Appeal Dismissed for Untimely Filing

Cited as the rule stating that deadlines for tax claims cannot be extended.

604 2021 98 · fr (art. 150 al. 3 LICD)

Corporate Tax Appeal Dismissed for Untimely Filing

Cited as the rule allowing reinstatement of the deadline for tax claims under certain conditions (not met in this case).

604 2017 14 · fr (art. 150 al. 3 LICD)

Wealth Tax on Life Insurance Surrender Values Upheld Despite Double Taxation Claim

Cited in the reasoning (2.b) regarding conditions for late appeal, which supports the decision to confirm the tax authority's finding that the 2014 appeal was time-barred.

607 2016 29 · fr (Art. 150 DStG)

Taxpayers v. Cantonal Tax Administration (Invalidity of Fee-Based Tax Deadline Extensions)

This article regulating deadline extensions was central to the court's finding that the administrative procedure for fee collection contradicted the law.

607 2016 38 · fr (Art. 150 al. 2 LICD)

Taxpayer Extension Procedure Illegality Invalidates Order Fine

This article was cited in the reasoning to establish that the administrative fee system was contrary to the requirement for serious grounds for extension, justifying the annulment of the fine.

604 2014 125 · fr (art. 150 al. 4 et 180 LICD)

Taxation of Private Use of Company Luxury Vehicle

Cited as part of the procedural basis for the admissibility of the appeal concerning cantonal tax.

604 2014 101 · fr (Art. 150 al. 3 LICD)

Cantonal Tax Service v. Taxpayers (Timeliness of Tax Objection)

Used to transpose the reasoning regarding the inadmissibility of the claim due to late filing (analogous to Art. 133 al. 3 LIFD) for the cantonal tax appeal.

607 2014 40 · fr (art. 150 al. 3 LICD)

Taxpayer Appeal Dismissed: Late Objection Deadline Strict Enforcement

Cited as the rule for the restoration of an observed deadline in cantonal tax law.

604 2013 81 · fr (art. 150 al. 3 LICD)

Taxpayer Penalty Upheld Due to Late Filing Excuse Rejection

Cited in the reasoning to establish the conditions for the restitution of the deadline in case of absence from the country for cantonal tax matters.

607 2013 41 · fr (Art. 150 al. 4 et 180 LICD)

Property Owner Deductibility of Condominium Maintenance Costs

Cited as part of the procedural basis for the admissibility of the appeal concerning cantonal tax.

604 2013 68 · fr (Art. 150 al. 3 LICD)

Taxpayers v. Tax Authority: Late Objection to Alimony Deduction Disallowance

The main ground for rejecting the appeal in the cantonal tax matter is the finding that there was no serious reason justifying the restitution of the appeal deadline.

607 2014 9 · fr (art. 150 al. 1 LICD)

Deputy Prefect v. Municipality Regarding Fire Defense Tax Exemption

Cited in the reasoning establishing that the appeal for 2013 was filed within the time limits.

604 2010 3 · fr (Art. 150 Abs. 4 DStG)

Business Operator v. Municipality Regarding Automatic Machine Tax Assessment

This provision was used in conjunction with Art. 42 Abs. 3 GStG to argue that court holidays do not suspend the appeal deadline.