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642.11 LI CH-VD

Art. 101 LOI sur les impôts directs cantonaux (LI) - Remploi [ 4, 15 ]

Partie III, Titre II, Chapitre I, Section II
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Art. 101 LI · Remploi [ 4, 15 ]

1. Lorsque des biens immobilisés nécessaires à l'exploitation sont remplacés, les réserves latentes de ces biens peuvent être reportées sur les biens immobilisés acquis en remploi, si ces biens sont également nécessaires à l'exploitation et se trouvent en Suisse. L'imposition en cas de remplacement d'immeubles par des biens mobiliers est réservée.

1bis. En cas de remplacement de participations, les réserves latentes peuvent être reportées sur une nouvelle participation si la participation aliénée était égale à 10% au moins du capital-actions ou du capital social ou à 10% au moins du bénéfice et des réserves de l'autre société et si la société de capitaux ou la société coopérative l'a détenue pendant au moins un an.

2. Lorsque le remploi n'intervient pas pendant le même exercice, une provision correspondant aux réserves latentes dégagées peut être constituée. Cette provision doit être dissoute et utilisée à l'amortissement de l'élément acquis en remploi ou portée au crédit du compte de résultats dans un délai raisonnable.

← Art. 100 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 102 LI →

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Décisions judiciaires appliquant cette disposition (18)

FI.2013.0027 · vd (Art. 101 LI)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning as the provision analogous to Art. 30 LI concerning rollover for legal entities.
FI.2011.0003 · vd (art. 101 LI)
LLC Tax Evasion for Failing to Book Real Estate Profits
Mentioned by the appellant in their argument regarding the reinvestment of profits, which the court rejected as a ground to overturn the decision.
FI.2008.0050 · vd (Art. 101 LI)
Taxpayer v. Tax Authority: Personal Taxation of Lease Termination Indemnity
Cited in the reasoning concerning the corresponding provisions for legal entities regarding the replacement of fixed assets (remploi).
FI.2001.0086 · vd (Art. 101 al. 1 de la loi du 26 novembre 1956 sur les impôts directs cantonaux (a LI))
Taxpayer Appeal Deadline Exceeded in Tax Assessment Challenge
Cited in the reasoning to explain the requirement for a written and motivated claim, which forms the basis for declaring the appeal inadmissible due to being untimely.
FI.1994.0076 · vd (Art. 101 LI)
Private School Tax Exemption Appeal: Jurisdictional Flaws and Failure to Meet Public Utility Standard
Cited in the lower authority's decision as part of the time limit for the claim regarding cantonal and communal direct tax.
FI.1994.0132 · vd (art. 101, al. premier, LI)
Taxation Dispute Over Classification of Income Activity Change
This provision set the legal deadline for filing the initial administrative complaint, which the court found to be respected, making the initial claim admissible.
FI.2002.0081 · vd (art. 101 LI)
Capital Gains Tax Deferral on Business Sale Reinvestment Denied
Cited in the reasoning regarding the scope of the new law, but not explicitly used in the operative part (dispositive) to reject the appeal.
FI.1997.0041 · vd (art. 101 LI)
Taxpayer Notification Timeline and Intermediate Taxation Costs
Cited in the reasoning (Considerant 2.c) to define the requirements for filing a formal objection (réclamation).
FI.1997.0047 · vd (art. 101 al. 1 LI)
Taxpayers v. Tax Authority: Grandchildren Support Deduction Dispute
Cited in the reasoning to reject the appeal regarding cantonal and communal tax due to its tardiness.
FI.1997.0170 · vd (Art. 101 al. 1er LI)
Taxpayer Objection Untimely Appeal Dismissal
This article defines the written and reasoned requirement for a tax objection, the failure of which led to the rejection of the appeal by upholding the administrative decision regarding its tardiness.
EF.1996.0063 · vd (art. 101 et 104 LI)
Property Owner Appeal of Intermediate Land Tax Valuation
Cited as examples of provisions setting the common 30-day deadline for tax matters, used by analogy to declare the appeal admissible.
FI.1995.0113 · vd (art. 101 al. 1 LI)
Taxpayer Late Filing of Administrative Tax Claim Upheld
Cited extensively as the ground for determining the inadmissibility of the appeal due to untimeliness, although the main orders focus on confirmation/rejection.
FI.1993.0165 · vd (art. 101 al. 2 LI)
Tax Assessment Appeal Rejection Due to Failure to File Despite Criminal Proceedings
The court decided to uphold the tax assessment because the appellant did not demonstrate that the ex officio taxation was manifestly inaccurate, as required by this provision.
FI.1994.0057 · vd (Art. 101 al. 1 LI)
Taxpayer Appeal Deadline Dispute and Remand for Substantive Review
Cited in the reasoning regarding the peremptory nature of the claim deadline that the appellants claimed ignorance of.
FI.1994.0057 · vd (Art. 101 al. 3 LI)
Taxpayer Appeal Deadline Dispute and Remand for Substantive Review
The court confirmed the inadmissibility of the claim based on the non-extendable deadline established by this article.