Art. 182 Loi sur les impôts cantonaux directs (LICD) - Procédure

604 2024 160 · fr (Art. 182 DStG)

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

Cited in the reasoning section to state that the appeal procedure is governed by the VRG.

604 2025 5 · fr (Art. 182 DStG)

Taxpayer Appeal Against Unclear Tax Objection Decision Regarding Corporate Profit Tax

Used in the reasoning section to justify not levying court costs in the dispositive.

604 2024 52 · fr (Art. 182 DStG)

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

Cited in reasoning that the appeal procedure is governed by the VRG, but not explicitly in the dispositive orders 1-4.

604 2024 24 · fr (Art. 182 DStG)

Taxpayer Appeal Against 2022 Income Assessment Dismissed Due to Non-Deductible Fraud Loss

Cited to confirm the procedural rule applied to cantonal tax appeals, which leads to the dismissal of the appeal (Order 2).

604 2024 24 · fr (Art. 182 DStG i.V.m. Art. 129 Bst. c VRG)

Taxpayer Appeal Against 2022 Income Assessment Dismissed Due to Non-Deductible Fraud Loss

Used to waive court costs for the cantonal tax, referring to procedural provisions.

604 2023 100 · fr (Art. 182 DStG)

Taxpayer Commuting Expense Deduction for Partial Private Vehicle Use

Cited in the reasoning specifying that the appeal procedure follows the VRG.

604 2023 26 · fr (Art. 182 DStG)

Tax Deductibility of Renovation Costs on Newly Acquired Property

Cited in the reasoning as the basis for awarding party compensation for the cantonal tax.

604 2023 7 · fr (Art. 182 DStG)

Taxpayer Appeal Regarding Timeliness of Tax Objection

Cited in the reasoning section stating that the appeal procedure follows the VRG.

604 2022 6 · fr (Art. 182 DStG i.V.m. Art. 137 Abs. 1 VRG)

Tax Assessment Correction Period Expiration and Nature of Asset Reclassification Dispute

Cited in the reasoning for the allocation of party compensation to the prevailing party.

604 2021 86 · fr (Art. 182 DStG i.V.m. Art. 137 Abs. 1 VRG)

Riding Operation Loss Deduction Appeal

Cited as the basis for not awarding party compensation in Order 4.

604 2021 85 · fr (Art. 42 Abs. 3 des kantonalen Gesetzes vom 10. Mai 1963 über die Gemeindesteuern [GStG; SGF 632.1] in Verbindung mit Art. 182 des kantonalen Gesetzes vom 6. Juni 2000 über die direkten Kantonssteuern [DStG; SGF 631.1] und Art. 127 ff. VRG)

Tax Court Recusal Denied for Untimely Motion and Lack of Grounds Against Entire Panel

Cited as the basis for the procedure being subject to costs.

604 2021 56 · fr (Art. 182 DStG)

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

Cited in the reasoning indicating that the appeal procedure is governed by the VRG.

604 2021 11 · fr (Art. 182 DStG)

Taxpayer Appeal Regarding Intercantonal Double Taxation on Property Sale Income and Wealth

Cited in the reasoning section preceding order 1 as the rule governing the appeal procedure for cantonal direct tax.

604 2021 13 · fr (Art. 182 DStG)

Taxation of Winter Garden Renovation Costs

This procedural rule was cited in conjunction with Art. 131 Abs. 1 VRG to justify imposing court costs on the unsuccessful appellants for the cantonal tax matter.

604 2020 81 · fr (Art. 182 DStG i.V.m. Art. 137 Abs. 1 VRG)

Taxpayer Spouse's Hairdressing Business Loss Deductibility

Cited in the dispositive, providing the basis under cantonal law for awarding compensation.