631.1 DSTGLICD

CH-FR

Art. 175 Loi sur les impôts cantonaux directs (LICD) - Conditions générales / Délais

Procédure - Réclamation

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Art. 175 LICD · Conditions générales / Délais

1. Le contribuable peut adresser au Service cantonal des contributions une réclamation écrite, dans les trente jours à compter de la notification de la décision de taxation. La réclamation déposée contre une autre décision doit en outre être motivée et indiquer, le cas échéant, les moyens de preuve. Lorsque la réclamation est incomplète, un délai équitable est imparti au contribuable pour y remédier, sous peine d'irrecevabilité.

2. Le conseil communal peut déposer sa réclamation dans les soixante jours à compter de la notification de la décision au contribuable. Le Service cantonal des contributions adresse une copie de la réclamation au contribuable qui peut formuler des observations dans un délai imparti.

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Décisions judiciaires appliquant cette disposition (13)

604 2024 132 · fr (art. 175 al. 1 LICD)

Taxpayers v. Cantonal Tax Service: Timeliness of Tax Claim Filed After Clarification Request

Referenced in the reasoning for the cantonal tax appeal, justifying the annulment of the decision based on similar rules for complaint filing.

604 2023 7 · fr (Art. 175 Abs. 1 Satz 1 DStG)

Taxpayer Appeal Regarding Timeliness of Tax Objection

Cited in the reasoning section regarding the deadline for filing an objection against the cantonal tax assessment.

604 2022 69 · fr (Art. 175 al. 1 LICD)

Taxpayers v. Tax Authority (Improper Objection Procedure)

Cited in the reasoning for the cantonal tax, concerning the time limit for filing a complaint.

604 2021 98 · fr (art. 175 al. 1 LICD)

Corporate Tax Appeal Dismissed for Untimely Filing

Cited as the rule governing the deadline for filing a tax claim (réclamation) based on the Cantonal Direct Tax Act.

604 2021 56 · fr (Art. 175 Abs. 1 Satz 1 DStG)

Taxpayer v. Tax Administration: Timeliness of Objection to Tax Assessment

Cited as the parallel rule under cantonal harmonized law for lodging an objection.

604 2017 121 · fr (art. 175 al. 1 LICD)

Taxpayer Appeal on Timeliness of Tax Objection Filing

Cited in the reasoning as the cantonal rule governing the deadline for submitting a written appeal against a tax assessment.

604 2017 22 · fr (Art. 175 al. 1 LICD)

Taxpayer Reclamation Timeliness Based on Improper Notification to Fiduciary

Although this article defines the time limit for filing an appeal, the successful admission of the claim relies on the irregularity of the notification concerning this deadline.

604 2017 14 · fr (art. 175 al. 1 LICD)

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

Cited to explain the deadline for filing an appeal against the tax assessment, justifying the inadmissibility ruling for the 2014 period in the reasoning (2.b).

604 2015 137 · fr (Art. 175 al. 1 phr. 1 LICD)

Taxpayer v. Tax Authority (Timeliness of Administrative Appeal for 2012 Assessment)

Although the main ground for the decision relates to the principle against excessive formalism, this article sets out the general rule for filing a tax appeal that the court was analyzing in relation to admissibility for the cantonal tax.

607 2014 40 · fr (art. 175 al. 1 LICD)

Taxpayer Appeal Dismissed: Late Objection Deadline Strict Enforcement

Cited as the rule stating that the taxpayer can address a written claim against the tax assessment decision within 30 days in cantonal tax law.

604 2014 19 · fr (Art. 175 Abs. 1 DStG)

Tax Assessment Service and Timeliness of Objection

This article sets the 30-day deadline for filing an appeal concerning cantonal taxes, which justifies the reversal of the decision regarding cantonal taxes.

604 2013 81 · fr (art. 175 al. 1 LICD)

Taxpayer Penalty Upheld Due to Late Filing Excuse Rejection

Cited in the reasoning to establish the deadline for submitting a claim regarding cantonal tax, which underlies the procedural rejection.

607 2013 33 · fr (Art. 175 al. 1 LICD)

Taxpayer Appeal on Modification of 2012 Tax Assessment

Cited in the reasoning to establish the general time limit (30 days) for filing a written objection to a tax assessment.