631.1 DSTGLICD

CH-FR

Art. 188 Loi sur les impôts cantonaux directs (LICD) - Motifs

Procédure - Modification des décisions entrées en force - Révision

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Art. 188 LICD · Motifs

1. Une décision entrée en force peut être révisée en faveur du contribuable, sur sa demande ou d'office

a) lorsque des faits importants ou des preuves concluantes sont découverts;

b) lorsque l'autorité qui a statué n'a pas tenu compte de faits importants ou de preuves concluantes qu'elle connaissait ou devait connaître ou qu'elle a violé de quelque autre manière l'une des règles essentielles de la procédure;

c) lorsqu'un crime ou un délit a influé sur la décision.

2. La révision est exclue lorsque le requérant invoque des motifs qu'il aurait déjà pu faire valoir au cours de la procédure ordinaire s'il avait fait preuve de toute la diligence qui pouvait raisonnablement être exigée de lui.

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Décisions judiciaires appliquant cette disposition (9)

604 2023 117 · fr (art. 188 ss LICD)

Taxpayers Appeal Rejection of Tax Assessment Revision Based on Undeclared Foreign Property

Cited as the cantonal law equivalent to Articles 147 ss LIFD, applying the same reasoning to the cantonal tax aspect.

604 2022 69 · fr (Art. 188 al. 1 LICD)

Taxpayers v. Tax Authority (Improper Objection Procedure)

The application of the reasoning concerning federal tax implies that the decision to annul the revision procedure also applies here, as the requirements for revision were not met.

604 2022 69 · fr (Art. 188 al. 2 LICD)

Taxpayers v. Tax Authority (Improper Objection Procedure)

Cited in the reasoning for the cantonal tax, regarding when revision is excluded.

604 2021 98 · fr (art. 188 al. 1 LICD)

Corporate Tax Appeal Dismissed for Untimely Filing

Cited in the reasoning concerning the conditions under which a decision can be revised in favor of the taxpayer.

604 2021 98 · fr (art. 188 al. 2 LICD)

Corporate Tax Appeal Dismissed for Untimely Filing

Cited in the reasoning to exclude revision because the grounds could have been raised earlier.

604 2018 85 · fr (art. 188 al. 1 LICD)

Tax Assessment Revision vs. Statutory Appeal Deadline

This article, concerning the grounds for revising a decision, was implicitly used to reject the main argument for revision (even though the court found the facts were not 'important' under this article).

604 2018 85 · fr (art. 188 al. 2 LICD)

Tax Assessment Revision vs. Statutory Appeal Deadline

This article, which excludes revision if the applicant could have raised the grounds during ordinary procedure, was used as a main ground for rejecting the appeal.

607 2013 33 · fr (Art. 188 al. 1 LICD)

Taxpayer Appeal on Modification of 2012 Tax Assessment

This article outlines the conditions for the revision of a final decision in favor of the taxpayer, which the court considered when examining the unjustified taxation of rental income.

607 2013 33 · fr (Art. 188 al. 2 LICD)

Taxpayer Appeal on Modification of 2012 Tax Assessment

This article was mentioned in the context of inadmissibility of revision based on grounds that could have been raised in the ordinary procedure, although the court ultimately applied the 'facilitated revision' exception.