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Art. 17 Loi concernant la perception de droits de mutation sur les transferts immobiliers (LDMI), du 20 novembre 1991 - Recours
6 Finances - 63 Contributions publiques - 635 Lods - CHAPITRE 3 Taxation
Art. 17 Loi concernant la perception de droits de mutation sur les transferts immobiliers (LDMI), du 20 novembre 1991 · Recours
[13] Toute décision sur réclamation peut faire l'objet d'un recours au Tribunal cantonal, conformément à la loi sur la procédure administrative (LPA), du 18 mars 2025 [14] .
Décisions judiciaires appliquant cette disposition (4)
CDP.2024.308 · ne (art. 17 LDMI)
Cooperative Society Real Estate Transfer Tax Rate Appeal
Cited in the reasoning to confirm that the general procedure for appeals against decisions on objections is governed by the LDMI, linking to the LPJA review procedure.
CDP.2011.201 · ne (art. 16 et 17 LDMI)
Syndicate Real Estate Transfer Duty Exemption Appeal Dismissed
Cited to confirm that the preceding procedure (tax decision followed by a formal complaint) was the correct one for challenging the tax assessment, as opposed to the procedure under Art. 12 LDMI.
CDP.2011.79 · ne (Art. 17 LDMI)
Taxation of Share Transfer in Real Estate Company vs. Real Estate Transfer Duty Law
Cited as the provision referencing the jurisdictional basis (Art. 30 LPJA) for the Cantonal Court.
CDP.2011.80 · ne (Art. 17 LDMI)
Real Estate Share Transfer Duty Legality Challenge
Cited as the provision directing jurisdiction to the administrative procedure and jurisdiction law.