631.0
DBGLIDIRLCdir
CH-NE
CH-NE
Art. 216 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Principe
6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE VII - CHAPITRE PREMIER Recours devant le Tribunal cantonal [183]
Art. 216 Loi sur les contributions directes (LCdir), du 21 mars 2000 · Principe
[184] 1 Sous réserve de l’article 242a, le contribuable peut interjeter recours contre les décisions sur réclamation et les autres décisions prises par l’autorité fiscale auprès du Tribunal cantonal.
2. Le délai de recours est de trente jours à compter de la notification de la décision.
Décisions judiciaires appliquant cette disposition (13)
CDP.2019.79 · ne (Art. 216 al. 1 LCdir)
Heir Access to Tax Files: Res Judicata and Tax Secrecy Conflict
Used to establish the jurisdiction of the Cantonal Court of Public Law to hear the appeal against the administrative decision refusing consultation.
CDP.2017.122 · ne (Art. 216 al. 1 LCdir)
Tax Refund Refusal Upheld Due to Insufficient Proof of Representation Mandate
Used to confirm the decision was directly appealable to the court as an 'other decision' not requiring exhaustion of the reclamation procedure.
CDP.2016.163 · ne (Art. 216 al. 1 LCdir)
Property Gains Tax Default Interest Assessment Appeal
Cited to determine that the decision regarding default interest was an 'other decision' directly appealable to the Cantonal Court, bypassing the formal objection procedure.
CDP.2013.11 · ne (Art. 216, al. 1, LCdir)
Taxpayer v. Tax Office: Re-examination of Payment Facility Modification for Current and Arrears Taxes
Cited to confirm the court's jurisdiction to hear the appeal.
CDP.2011.151 · ne (art. 216 al. 1 LCdir)
Taxpayer Deduction Recalculation After Conditional Insurance Buy-Back Withdrawal
Cited to establish the competence of the Public Law Court to hear the appeal regarding cantonal direct tax.
CDP.2011.3 · ne (art. 216 al. 1 [LCdir](http://rsn.ne.ch/ajour_99/dati/f/s/6310.htm))
Tax Authority Reversal on License Fees Deemed Disguised Profit Distribution
Procedural rule determining the competence of the Public Law Chamber based on the dissolution of the Fiscal Tribunal.
CDP.2011.3 · ne (art. 216 al.2 [LCdir](http://rsn.ne.ch/ajour_75/dati/f/s/6310.htm))
Tax Authority Reversal on License Fees Deemed Disguised Profit Distribution
Cited as the procedural rule concerning the formal admissibility of the appeal.
CDP.2011.10 · ne (art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)
Taxpayer's Timely Appeal of Unlimited Tax Liability Based on Cantonal Judicial Holidays
Cited to establish the competence of the Public Chamber of the Cantonal Court to handle the appeal after the dissolution of the Tax Court.
CDP.2011.32 · ne (Art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)
Tax Objection Deadline Calculation and Admissibility
Cited to establish the competence of the Public Law Division of the Cantonal Court following the abolition of the Fiscal Tribunal.
CDP.2011.18 · ne (Art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)
Taxpayer Appeal Deadlines: Federal vs. Cantonal/Communal Taxes
Cited as the basis for the Court of Public Law's jurisdiction over the appeal following the dissolution of the Tax Tribunal.
CDP.2011.27 · ne (Art. 216 al 2 LCdir)
Taxation of Payments in Lieu of Rent for Right of Habitation
Cited to confirm that the deadline for filing the appeal was respected.
CDP.2011.27 · ne (Art. 216 al. 1 LCdir)
Taxation of Payments in Lieu of Rent for Right of Habitation
Cited to establish the competence of the Public Law Court to handle the appeal following the dissolution of the Tax Tribunal.
CDP.2011.30 · ne (Art. 216 al. 1 LCdir)
Taxation of Property Transfer with Retained Usufruct for Inheritance Equalization
Cited in the reasoning section to establish the competence of the Public Court of Cassation to hear the appeal following the dissolution of the Fiscal Tribunal.