642.11
LI
CH-VD
CH-VD
Art. 100 LOI sur les impôts directs cantonaux (LI) - Provisions
Partie III, Titre II, Chapitre I, Section II
Art. 100 LI · Provisions
1. Des provisions peuvent être constituées à la charge du compte de résultats pour
a. les engagements de l'exercice dont le montant est encore indéterminé;
b. les risques de pertes sur des actifs circulants, notamment sur les marchandises et les débiteurs;
c. les autres risques de pertes imminentes durant l'exercice;
d. les futurs mandats de recherche et de développement confiés à des tiers, jusqu'à 10% au plus du bénéfice imposable, mais au total jusqu'à un million de francs au maximum.
2. Les provisions qui ne se justifient plus sont ajoutées au bénéfice imposable.
Décisions judiciaires appliquant cette disposition (10)
FI.2021.0035 · vd (Art. 100 al. 1 LIFD)
Taxpayer v. Tax Authority Regarding Withholding Tax Reimbursement for Algerian Resident
This provision was cited in the reasoning regarding the collection of source tax but not explicitly in the dispositive (Orders I-III).
FI.2015.0142 · vd (Art. 100 al. 2 LI)
Taxpayer Appeal Regarding Disallowed Provision for Commercial Risks
Cited alongside Art. 63 al. 2 LIFD for the tax authority's right to dissolve unjustified provisions and add them back to the taxable profit.
FI.2015.0033 · vd (art. 100 LIFD)
Employer Withholding Tax Liability for Foreign-Domiciled Employee
Cited in the reasoning as containing the obligations of the debtor of the taxable benefit regarding withholding tax.
FI.2011.0032 · vd (art. 100 al. 1 LI)
Taxpayer v. Tax Authority: Deductibility of Provision for Affiliated Company Receivable
Cited to list the types of provisions that can be established against the income statement (cantonal/communal tax).
FI.2011.0032 · vd (art. 100 al. 2 LI)
Taxpayer v. Tax Authority: Deductibility of Provision for Affiliated Company Receivable
Cited regarding the addition back to taxable profit of provisions that are no longer justified (cantonal/communal tax).
FI.2000.0101 · vd (art. 100 al. 1 LI)
Taxpayer Loss Deduction Disallowed: Hobby vs. Business and Missed Appeal Deadline
Cited to establish the right to appeal the final tax assessment, which the court ultimately rejected on the merits.
EF.1998.0021 · vd (Art. 100 LI)
Taxpayer Appeal of Property Tax Reassessment Following Corporate Liquidation
Cited because the ACI's decision regarding the transfer value is considered equivalent to a decision by the taxing authority under this article.
FI.1995.0113 · vd (art. 100 al. 1 LI)
Taxpayer Late Filing of Administrative Tax Claim Upheld
Cited to describe the right to appeal against the final tax decision.
FI.1993.0165 · vd (art. 100 al. 2 LI)
Tax Assessment Appeal Rejection Due to Failure to File Despite Criminal Proceedings
Although discussed in the reasoning regarding the forfeiture of the right to appeal, this provision was not explicitly cited in the operative part (dispositive) regarding the outcome of the main claim.
FI.1991.0011 · vd (art. 100 ss LI)
Taxpayer v. Tax Commission: Property Gains Tax Basis on Exchanged Property
The court noted that the substance of the complaint belongs in an ordinary appeal according to these articles, even if it was treated as a revision request.