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Art. 201 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Conditions
6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE III - CHAPITRE 3 Réclamation
Art. 201 Loi sur les contributions directes (LCdir), du 21 mars 2000 · Conditions
[171] 1 Le contribuable peut adresser à l'autorité fiscale une réclamation écrite contre la décision de taxation définitive dans les trente jours qui suivent sa notification.
2. Le contribuable qui a été taxé d'office peut déposer une réclamation contre cette taxation uniquement pour le motif qu'elle est manifestement inexacte. La réclamation doit contenir des conclusions, être motivée et indiquer, le cas échéant, les moyens de preuve.
Décisions judiciaires appliquant cette disposition (7)
CDP.2023.225 · ne (Art. 201 al. 1 LCdir)
Taxpayer v. Tax Authority (Fiduciary Deposits Classification)
Cited in the reasoning regarding the deadline for filing a written appeal (réclamation) against a final tax assessment.
CDP.2019.214 · ne (Art. 201 al. 2 LCdir)
Tax Assessment and Inadmissible Complaint for Unfiled Returns
Cited as the cantonal equivalent of Art. 132 (3) LIFD, justifying the inadmissibility of the cantonal tax reassessment appeal.
CDP.2013.227 · ne (Art. 201 al. 1 LCdir)
Tax Qualification of Real Estate Sales: Independent Lucrative Activity vs. Capital Gain
Cited in the context of the tax authority's procedure when dealing with a taxpayer's objection against a final tax assessment.
CDP.2011.2 · ne (Art. 201 al. 1 LCdir)
Taxpayer Reclamation Deadlines: Federal vs. Cantonal Taxes
Cited as containing the equivalent rule to Art. 132 LIFD for communal and cantonal tax.
CDP.2011.18 · ne (Art. 201 al. 1 LCdir)
Taxpayer Appeal Deadlines: Federal vs. Cantonal/Communal Taxes
This article, concerning the deadline for administrative appeals for cantonal and communal taxes (ICC), was discussed in relation to the applicability of holidays, supporting the admission of the appeal for ICC.
CDP.2010.302 · ne (Art. 201 al. 2 LCdir)
Taxpayer Appeal of 2002-2006 Assessments Regarding Timeliness and Specificity of Objections
Cited in the reasoning to define the formal requirements for a valid tax objection, which influenced the decision on admissibility for 2003 and 2004.
CDP.2010.302 · ne (Art. 201 al. 3 LCdir)
Taxpayer Appeal of 2002-2006 Assessments Regarding Timeliness and Specificity of Objections
Cited in the reasoning regarding the grounds on which an objection against an official tax assessment can be based, influencing the partial admission of the appeal.