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DBGLIDIRLCdir
CH-NE
CH-NE
Art. 65 Loi sur les contributions directes (LCdir), du 21 mars 2000
6 Finances - 63 Contributions publiques - 631 Impôts directs de l'État et des communes - TITRE IV - CHAPITRE 4 Matière imposable
Art. 65 Loi sur les contributions directes (LCdir), du 21 mars 2000
1 En cas d'aliénation d'immeubles précédemment acquis par des transferts justifiant une imposition différée, le prix d'acquisition est celui du dernier transfert imposable.
2. Lors de l'aliénation sans réinvestissement entraînant un différé d'impôt d'un immeuble sis dans un autre canton et acquis avec une imposition différée selon l'article 58, lettre d ou e , seul le gain immobilier qui a auparavant fait l'objet d'un sursis à l'imposition dans le canton, est imposable.
Décisions judiciaires appliquant cette disposition (4)
CDP.2020.19 · ne (Art. 65 al. 2 LCdir)
Real Estate Gains Tax Deferral Calculation on Sale of Replacement Primary Residence
Identified as being contrary to Art. 12 al. 3 let. e LHID, as recently interpreted by the Federal Supreme Court, and thus inapplicable.
CDP.2019.88 · ne (Art. 65 al. 1 LCdir)
Heirs' Property Gains Tax Appeal Over Acquisition Cost Determination Upheld
This provision was cited in relation to the principle that the acquisition price should be that of the last taxable transfer, which was then superseded by Art. 68 al. 2 LCdir in this specific case.
CDP.2014.67 · ne (Art. 65 al. 1 LCdir)
Taxpayer v. Tax Authority: Real Estate Inheritance Sale Valuation Dispute
Cited in the reasoning that establishes the rule for the acquisition price in case of deferred taxation, which forms the basis for applying Art. 68 al. 2 LCdir.
TA.2004.209 · ne (Art. 65 al.1 [LCdir])
Seller v. Tax Authority: Real Estate Gains Tax on Underpriced Sale
This article defines the conditions for deferred taxation, which was discussed in the reasoning regarding the calculation of the gain.