641.11
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CH-JU
CH-JU
Art. 165 Loi d'impôt (LI)
6. Finances, régales » 64. Impôts et droits » 641. Impôts directs de l'Etat et des communes
Art. 165 Loi d'impôt (LI)
Le contribuable, le Service des contributions et la commune peuvent recourir contre la décision de la Commission cantonale des recours auprès de la Cour administrative; à l'exception de la commune, ils jouissent de la qualité de partie même si le recours n'émane pas d'eux-mêmes.
Décisions judiciaires appliquant cette disposition (16)
ADM 2023 42 · ju (art. 165 et 166 al. 1 LI)
Capital Benefit Taxed as Ordinary Income
Cited to establish the admissibility and jurisdiction of the appeal regarding state tax.
ADM 2023 42 · ju (art. 165 ss LI)
Capital Benefit Taxed as Ordinary Income
Cited to establish the court's jurisdiction for appeals against decisions of the Cantonal Tax Appeals Commission regarding state tax.
ADM 2021 6 · ju (art. 165 et 166 al. 1 LI)
Tax Authority's Per-Kilometer Rate Calculation Invalidated
Allows the appeal to be considered on its merits because it was filed within the legal deadlines and by parties with standing.
ADM 2021 6 · ju (art. 165 ss LI)
Tax Authority's Per-Kilometer Rate Calculation Invalidated
Establishes the jurisdiction of the Administrative Court for state tax matters.
ADM 2020 129 · ju (art. 165 et 166 al. 1 LI)
Tax Evasion and Recall: Prescription and *Ne Bis in Idem* Principles Applied
Confirms the receivability and timeliness of the appeal.
ADM 2020 129 · ju (art. 165 ss LI)
Tax Evasion and Recall: Prescription and *Ne Bis in Idem* Principles Applied
Establishes the jurisdiction of the Administrative Court for appeals concerning state tax.
ADM 2020 106 · ju (art. 165 et 166 al. 1 LI)
Company v. Tax Authority: Property Valuation Dispute
Cited to establish the jurisdiction and admissibility of the appeal concerning state tax.
ADM 2019 95 · ju (art. 165 et 166 al. 1 LI)
Taxpayer Challenges Inflated Salary Certificate, Wins Adjustment
Utilisé pour déclarer le recours recevable et entrer en matière.
ADM 2019 95 · ju (art. 165 ss LI)
Taxpayer Challenges Inflated Salary Certificate, Wins Adjustment
Est utilisé pour établir la compétence de la Cour administrative pour statuer sur le recours concernant l'impôt d'État.
ADM 2019 70 · ju (art. 165 ss LI)
Tax Evasion Intentionality Upheld Despite Health and Advisor Claims
These articles establish the court's jurisdiction for state tax matters.
ADM 2019 92 · ju (Art. 165 et 166 al. 1 LI)
Asphalt plant not integral to real estate for valuation.
Permet au Service des contributions de faire recours auprès de la Cour administrative.
ADM 2018 83 · ju (Art. 165 ss LI)
Tax Authority's Improper Assessment Annulled Due to Sufficient Documentation
Cited as the legal basis for the Administrative Court's jurisdiction in matters of state tax.
ADM 2017 89 · ju (Art. 165 ss LI)
Foundation Denied Real Estate Gain Tax Remission Over Investment Decision
Used to declare the appeal receivable as filed within the legal form and time limits.
ADM 2017 126 · ju (art. 165 ss LI)
Spouses' Separate Residences Not Separate Households for Tax Purposes
Cited as the legal basis for the Cantonal Administrative Court's jurisdiction in state tax matters.
ADM 2012 1 · ju (art. 165 ss LI)
Taxpayer Fails to Overturn Tax Assessment for Late Filing
Used to establish the competence and admissibility of the appeal.