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Art. 12 Loi concernant la perception de droits de mutation sur les transferts immobiliers (LDMI), du 20 novembre 1991 - Acquisitions d'intérêt public
6 Finances - 63 Contributions publiques - 635 Lods - CHAPITRE 2 Cas particuliers
Art. 12 Loi concernant la perception de droits de mutation sur les transferts immobiliers (LDMI), du 20 novembre 1991 · Acquisitions d'intérêt public
1 Le département désigné par le Conseil d'Etat exonère des lods les acquisitions faites par les communes dans l'intérêt public et qui ne poursuivent aucun but lucratif.
2. Aux mêmes conditions, il peut exonérer des lods les acquisitions des institutions reconnues d'utilité publique.
Décisions judiciaires appliquant cette disposition (4)
CDP.2024.308 · ne (art. 12 al. 2 LDMI)
Cooperative Society Real Estate Transfer Tax Rate Appeal
This provision concerns the exemption for recognized public utility institutions, which the court implicitly rejected by declaring the related claim inadmissible (although it was primarily addressed in the reasoning for inadmissibility).
CDP.2011.201 · ne (Art. 12 LDMI)
Syndicate Real Estate Transfer Duty Exemption Appeal Dismissed
Cited to distinguish the appeal lodged (challenging taxability based on Art. 8 LDMI) from an appeal concerning the departmental refusal of exemption based on public interest under this article, confirming the court's competence under the former procedure.
CDP.2008.443 · ne (Art. 12 al. 1 LDMI)
Foundation Real Estate Transfer Duty Exemption Denied for Watchmaking Training Center
This provision defines the condition for exemption from transfer duties, which was central to the denial of the claim.
CDP.2008.443 · ne (Art. 12 al. 2 LDMI)
Foundation Real Estate Transfer Duty Exemption Denied for Watchmaking Training Center
This provision grants the State Council the power to exempt acquisitions by institutions recognized as being of public utility under the same conditions as for municipalities, which was the basis of the dispute.