635.6.1
KVSTGLIAA
CH-FR
CH-FR
Art. 8 Loi sur l'impôt destiné à compenser la diminution de l'aire agricole (LIAA) - Base de calcul
Dispositions générales
Art. 8 LIAA · Base de calcul
1. L'impôt est calculé sur la base du prix d'aliénation du terrain; à défaut de prix ou si ce dernier ne correspond manifestement pas à la valeur vénale du terrain, l'impôt est calculé sur celle-ci.
2. Si, lors de l'aliénation, le terrain est déjà équipé ou construit, les frais d'équipement de détail payés par l'aliénateur et les frais de construction sont déduits respectivement du prix du terrain et de sa valeur vénale.
3. En cas de vente immobilière forcée, l'impôt est calculé sur la base des prestations convenues.
Décisions judiciaires appliquant cette disposition (6)
604 2023 57 · fr (Art. 8 Abs. 1 KVStG)
Tax Assessment on Agricultural Land Subdivision Upheld
This article sets the assessment basis for the tax on the sale price, which the court confirmed was correctly applied based on CHF 720'000.
604 2022 40 · fr (art. 8 al. 1 LIAA)
Taxability of Unbuilt Land Portion and Double Taxation Dispute Following Condominium Sales
Cited regarding the calculation basis (value) for the tax, which the court noted was incorrectly applied in prior decisions, even though the final order focuses on the non-repetition of the tax.
604 2020 16 · fr (Art. 8 und Art. 9 KVStG)
Land Registry Tax on Subdivided Parcel Transfer Upheld
These provisions were cited in the summary to confirm the calculation basis and the tax rate for the final amount due.
604 2016 37 · fr (Art. 8 al. 2 LIAA)
Tax Compensation Calculation for Reduced Agricultural Land Area Sale Price
Used to rule that the deductible equipment costs are fixed at CHF 1'390'045 instead of CHF 926'696.66.
604 2014 72 · fr (art. 8 al. 1 LIAA)
Municipality Loses Appeal Over Agricultural Land Reduction Compensation Tax on Land Exchange
Cited in the reasoning section to confirm that the tax basis is the market value when no price is stipulated or the price does not correspond to it.
604 2010 110 · fr (Art. 8 Abs. 1 KVStG)
Property Tax Assessment on Exercised Purchase Option and Subsequent Assignment
The court remitted the case for a new decision, implying that the initial calculation based solely on the contract price might not be appropriate under this article concerning the assessment basis (traffic value).