631.1 DSTGLICD

CH-FR

Art. 176 Loi sur les impôts cantonaux directs (LICD) - Réclamation contre une décision de taxation - Contenu

Procédure - Réclamation

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Art. 176 LICD · Contenu

1. Le contribuable peut adresser au Service cantonal des contributions une réclamation contre la décision de taxation en indiquant ses moyens de preuve et en joignant les documents utiles en sa possession.

2. La réclamation déposée contre une décision de taxation déjà motivée peut être considérée comme un recours et transmise à la Cour du Tribunal cantonal compétente en matière d'impôts cantonaux si le contribuable et les autres ayants droit y consentent.

3. Le contribuable qui a été taxé d'office peut déposer une réclamation contre cette taxation uniquement pour le motif qu'elle est manifestement inexacte. La réclamation doit être motivée et indiquer, le cas échéant, les moyens de preuve.

← Art. 175 LICD Loi sur les impôts cantonaux directs (LICD) - Objet de la loi Art. 177 LICD →

Décisions judiciaires appliquant cette disposition (16)

604 2025 44 · fr (Art. 176 Abs. 3 DStG)

Taxpayer Appeal Regarding Estimated Tax Assessment and Third Pillar Deduction

Cited in the context of the required substantiation for appealing an assessment made according to discretion (Ermessensveranlagung).

604 2024 128 · fr (Art. 176 al. 3 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 setting the conditions for appeal against an official assessment.

604 2024 15 · fr (Art. 176 Abs. 3 DStG)

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

Cited in the reasoning regarding the requirement to state reasons for appealing a discretionary assessment for Cantonal Tax, consistent with the dismissal of the appeal.

604 2023 109 · fr (Art. 176 Abs. 3 DStG)

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

This provision was cited as the basis for the heightened requirement to substantiate objections against discretionary assessment for Cantonal Tax, mirroring the standard applied under DBG.

604 2021 26 · fr (Art. 176 al. 3 LICD)

Taxpayer Appeal Dismissed for Lack of Specific Motivation and Evidence

The outcome concerning the cantonal tax (IC) implicitly relies on this article, which has content identical to Art. 132 al. 3 LIFD regarding the conditions for challenging a default assessment via a claim, leading to the rejection of the appeal.

604 2020 66 · fr (Art. 176 al. 3 LICD)

Taxpayer's Inadmissible Complaint Against Tax Assessment Due to Insufficient Substantiation

The court adopted the reasoning concerning the inadmissibility of the complaint against the office taxation, for which this cantonal article is cited as having identical content to Art. 132 al. 3 LIFD.

604 2016 20 · fr (art. 176 al. 3 LICD)

Taxpayer Objection to Default Assessment Inadmissible Due to Lack of Substantiation

This provision, equivalent to Art. 132 LIFD regarding the conditions for a complaint, supports the court's reasoning regarding the rejection of the appeal concerning cantonal tax.

604 2016 48 · fr (Art. 176 al. 3 LICD)

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

Cited in the reasoning regarding the grounds and requirements for filing a complaint against a default assessment.

604 2016 48 · fr (art. 176 al. 3 LICD)

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

Cited in the reasoning regarding the grounds and requirements for filing a complaint against a default assessment.

604 2016 130 · fr (Art. 176 Abs. 3 DStG)

Taxpayer Appeal Dismissed for Lack of Substantiation Against Estimated Assessment

The appeal concerning cantonal taxes was dismissed, confirming the non-entry decision based on the requirements for appealing an assessment by discretion.

604 2015 74 · fr (Art. 176 al. 3 LICD)

Taxpayers v. Tax Authority on Procedural Flaws in Appeal Against Net Worth Assessment

Cited in the reasoning concerning the conditions for challenging an official tax assessment under cantonal law, mirroring the scope of Art. 132 al. 3 LIFD.

604 2015 49 · fr (Art. 176 Abs. 3 DStG)

Tax Assessment Estimation Upheld Due to Insufficient Objection Justification

Basis for confirming the administrative decision not to enter a ruling on the objection regarding cantonal taxes.

604 2015 54 · fr (Art. 176 Abs. 3 DStG)

Taxpayer Failure to Substantiate Objection to Discretionary Assessment

Cited as the basis for the non-entry into the merits of the appeal concerning cantonal taxes, as it governs the admissibility of objections against discretionary assessments.

604 2015 42 · fr (Art. 176 al. 3 LICD)

Appeal of Default Tax Assessment Inadmissibility Upheld

Cited as the legal basis for the formal requirement of motivation in a tax appeal, which was violated by the appellant.

604 2014 66 · fr (Art. 176 al. 3 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. 132 al. 3 LIFD concerning the review scope of an official tax assessment upon claim (réclamation).