631.1 DSTGLICD

CH-FR

Art. 180 Loi sur les impôts cantonaux directs (LICD) - Conditions à remplir par le contribuable

Procédure - Procédure de recours

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Art. 180 LICD · Conditions à remplir par le contribuable

1. Le contribuable peut s'opposer à la décision sur réclamation de l'autorité de taxation en s'adressant, dans les trente jours à compter de la notification de la décision attaquée, au Tribunal cantonal. L'article 176 al. 2 est réservé.

2. Il doit indiquer, dans le mémoire de recours, ses conclusions et les motifs ainsi que les moyens de preuve; les documents servant de preuves doivent être joints à l'acte ou décrits avec précision. Lorsque le recours est incomplet, un délai équitable est imparti au contribuable pour y remédier, sous peine d'irrecevabilité.

3. Toute erreur dans la décision attaquée et tout vice de procédure constituent des motifs de recours.

← Art. 179 LICD Loi sur les impôts cantonaux directs (LICD) - Objet de la loi Art. 181 LICD →

Décisions judiciaires appliquant cette disposition (42)

604 2024 160 · fr (Art. 180 Abs. 1 DStG)

Tax Assessment Appeal Dismissed: Property Maintenance Cost Deductibility Denied for Stove Installation and Cistern Maintenance

Cited in the reasoning section to establish the general appeal procedure for cantonal tax decisions.

604 2024 46 · fr (Art. 180 Abs. 1 DStG)

Taxpayer Fails to Disclose Property Addition, Affirming Back Taxes and Penalties

Cited as part of the procedural basis confirming the admissibility of the appeal regarding cantonal tax.

604 2024 46 · fr (Art. 180 Abs. 2 DStG)

Taxpayer Fails to Disclose Property Addition, Affirming Back Taxes and Penalties

Cited as part of the procedural basis confirming the admissibility of the appeal regarding cantonal tax (requirements for the appeal).

604 2024 52 · fr (Art. 180 Abs. 1 DStG)

Taxpayer v. State Tax Authority (2020 Tax Year Separate Filing Dispute)

Cited in reasoning to establish the right to appeal, but not explicitly in the dispositive orders 1-4.

604 2024 52 · fr (Art. 180 Abs. 2 DStG)

Taxpayer v. State Tax Authority (2020 Tax Year Separate Filing Dispute)

Cited in reasoning regarding appeal requirements, but not explicitly in the dispositive orders 1-4.

604 2024 15 · fr (Art. 180 Abs. 1 DStG)

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

Cited in the reasoning to establish jurisdiction and the deadline for filing the appeal against the administrative decision concerning cantonal tax.

604 2024 4 · fr (Art. 180 Abs. 1 DStG)

Taxability of Direct Payments of Child Pensions to Adult Student Daughter

Procedural basis for filing an appeal against the objection decision concerning cantonal tax.

604 2023 100 · fr (Art. 180 Abs. 1 DStG)

Taxpayer Commuting Expense Deduction for Partial Private Vehicle Use

Cited in the reasoning to establish the deadline and form for filing the appeal against the objection decision regarding cantonal tax.

604 2023 100 · fr (Art. 180 Abs. 2 DStG)

Taxpayer Commuting Expense Deduction for Partial Private Vehicle Use

Cited in the reasoning regarding the formal requirements of the appeal.

604 2023 100 · fr (Art. 180 Abs. 3 DStG)

Taxpayer Commuting Expense Deduction for Partial Private Vehicle Use

Cited in the reasoning regarding the scope of the appeal.

604 2023 79 · fr (Art. 180 Abs. 1 DStG)

Taxpayer Profit from Property Development Taxed as Self-Employment Income

Cantonal procedural rule cited defining the timeframe and method for appealing tax assessment decisions.

604 2023 7 · fr (Art. 180 Abs. 1 des Gesetzes vom 6. Juni 2000 über die direkten Kantonssteuern (DStG; SGF 631.1))

Taxpayer Appeal Regarding Timeliness of Tax Objection

Cited in the reasoning section regarding the right to appeal against a tax administration objection decision for cantonal tax.

604 2023 7 · fr (Art. 180 Abs. 2 DStG)

Taxpayer Appeal Regarding Timeliness of Tax Objection

Cited in the reasoning section regarding the content requirements for the appeal in cantonal tax matters.

604 2023 7 · fr (Art. 180 Abs. 3 DStG)

Taxpayer Appeal Regarding Timeliness of Tax Objection

Cited in the reasoning section regarding the scope of issues that can be raised in the appeal for cantonal tax matters.

604 2021 120 · fr (Art. 180 Abs. 1 DStG)

Taxpayers v. Tax Authority: Renovation Costs Deemed New Construction

Cited as the basis for the 30-day deadline to file an appeal against the objection decision.