631.1 DSTGLICD

CH-FR

Art. 164 Loi sur les impôts cantonaux directs (LICD) - Exécution

Procédure - Procédure de taxation ordinaire - Taxation

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Art. 164 LICD · Exécution

1. Après avoir réuni tous les renseignements utiles, le Service cantonal des contributions procède à la taxation des personnes physiques et des personnes morales en déterminant les éléments à imposer.

2. Il effectue la taxation d'office sur la base d'une appréciation consciencieuse si, malgré sommation, le contribuable n'a pas satisfait à ses obligations de procédure ou que les éléments imposables ne puissent être déterminés avec toute la précision voulue en l'absence de données suffisantes. Il peut prendre en considération les coefficients expérimentaux, l'évolution de fortune et le train de vie du contribuable.

← Art. 163 LICD Loi sur les impôts cantonaux directs (LICD) - Objet de la loi Art. 165 LICD →

Décisions judiciaires appliquant cette disposition (16)

604 2024 124 · fr (art. 164 al. 2 LICD)

Tax Assessment Appeal Dismissed Due to Lack of Accounting Records

Cited to confirm that the principle of taxation by estimation in cantonal law has the same content as Art. 130 LIFD, supporting the rejection of the cantonal appeal based on the same grounds as the federal appeal.

604 2024 128 · fr (Art. 164 al. 2 LICD)

Taxpayer Objection to Default Assessment Dismissed for Insufficient Substantiation

The court confirmed the rejection of the appeal concerning cantonal tax, relying on the equivalent cantonal provision for official assessment.

604 2024 15 · fr (Art. 164 Abs. 2 DStG)

Tax Appeal Regarding Estimation Assessment Based on Undeclared Income and Unsubstantiated Loan Repayment

Cited in the reasoning as the basis for assessment by discretion for Cantonal Tax, consistent with the dismissal of the appeal.

604 2023 109 · fr (Art. 164 Abs. 2 DStG)

Taxpayer v. Tax Authority: Substantiation Requirements for Discretionary Tax Assessment Objection

This provision establishes the basis for discretionary assessment for Cantonal Tax, which is parallel to the Federal Direct Tax standard applied in the decision to quash the objection decision (Order 2).

604 2021 131 · fr (art. 164 al. 2 LICD)

Appeal on Tax Assessment with Remand for New Estimation

Cited as the cantonal provision authorizing taxation by estimation when records are not probative, mirroring federal law.

604 2020 14 · fr (art. 164 al. 2 LICD)

Taxpayer Documentation Deficiencies and Procedural Flaws in Tax Estimation

Cited in the reasoning section (4.1) explaining the basis for estimation when accounts lack probative value, and the final order (3) refers to the considerations which rely on the parallel cantonal rule (which cites this article) for annulling the decision regarding the cantonal tax.

604 2018 77 · fr (Art. 164 al. 2 LICD)

Tax Assessment Upheld Based on Wealth Evolution Discrepancy

Cited for the rule on taxation by estimation if elements cannot be determined with full precision (cantonal tax matter).

604 2019 21 · fr (Art. 164 Abs. 2 DStG)

Taxpayer Appeal Regarding Reclassification of Board Member Meal Allowances as Deemed Dividends

Cited in the reasoning as mirroring the rules of the DBG for cantonal tax purposes.

604 2016 20 · fr (art. 164 al. 2 LICD)

Taxpayer Objection to Default Assessment Inadmissible Due to Lack of Substantiation

This provision, equivalent to Art. 130 LIFD regarding office assessment, supports the court's reasoning regarding the rejection of the appeal concerning cantonal tax.

604 2016 48 · fr (Art. 164 al. 2 LICD)

Taxpayer Appeal Partial Success: Reassessment Upheld, Minimum Vital Calculation Overturned

The basis for the estimation method used by the tax authority, which the court partially overturned.

604 2016 48 · fr (art. 164 al. 2 LICD)

Taxpayer Appeal Partial Success: Reassessment Upheld, Minimum Vital Calculation Overturned

The court decision relies on the principle that income estimation can be based on the standard of living, as outlined in this article, after finding the accounting unreliable.

604 2015 121 · fr (art. 164 al. 2 LICD)

Taxpayer Appeal Regarding Official Assessment Procedure and Income Estimation

Cited implicitly in the reasoning as the cantonal equivalent rule for office taxation when sufficient data is lacking, justifying the initial assessment.

604 2015 85 · fr (Art. 164 Abs. 2 DStG)

Taxpayer Estimation Assessment Overturned Due to Lack of Formal Warning

The court referenced this article as the cantonal equivalent of Art. 130 Abs. 2 DBG, applying the same reasoning regarding the prerequisite of a formal warning for discretionary tax assessment concerning cantonal tax.

604 2015 58 · fr (art. 164 al. 2 LICD)

Taxpayer Appeal Regarding Imputed Income from Unsubstantiated Villa Acquisition

This provision (the cantonal equivalent of Art. 130 al. 2 LIFD) was cited in the tax assessment notice and was the basis examined for justifying the estimation procedure.

604 2014 66 · fr (Art. 164 al. 2 LICD)

Taxpayer Appeal of Default Tax Assessment and Limited Professional Expense Deduction Upheld Due to Late Filing and Insufficient Evidence

Cited as the cantonal equivalent of Art. 130 al. 2 LIFD regarding the principle of official tax assessment, justifying the initial action by the tax authority.