642.11
LI
CH-VD
CH-VD
Art. 102 LOI sur les impôts directs cantonaux (LI) - Intérêts sur le capital propre dissimulé
Partie III, Titre II, Chapitre I, Section II
Art. 102 LI · Intérêts sur le capital propre dissimulé
1. Les intérêts passifs imputables à la part de capital étranger économiquement assimilable au capital propre font partie du bénéfice imposable des sociétés de capitaux et des sociétés coopératives.
Décisions judiciaires appliquant cette disposition (6)
FI.1988.0012 · vd (art. 102 LI)
Taxpayer Residency Date and Capital Gains Taxation Dispute
Mentioned in the context of the procedural mechanism for re-examining tax assessments and the possibility of reformatio in pejus.
FI.1996.0127 · vd (Art. 102, alinéa 3 LI)
Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel
Cited as the procedural provision used by the Tax Commission to consult the ACI.
FI.1997.0024 · vd (Art. 102 al. 3 LI)
Taxpayer Appeal of Final Assessment Based on Misclassification of Income
Cited to define the competence of the Administrative Commission to rule on appeals concerning cantonal and communal tax matters.
FI.1996.0099 · vd (art. 102 al. 2 LIFD)
Heir Denied Renovation and Default Loss Deductions in Co-ownership Tax Dispute
Cited only as the basis for the federal ordinance regarding deductible expenses for private real estate.
FI.1993.0116 · vd (art. 102 LI)
Taxpayer Appeal Regarding Dependent, Meal, and Expense Deductions
Cited in the reasoning to describe the procedural step of transferring the case to the Cantonal Tax Administration when the initial authority cannot settle the claim.
FI.1989.0042 · vd (art. 102 al. 2 LI)
Tax Assessment of Speculative Land Sale
This procedural article was used by the District Tax Commission to transmit the file to the Cantonal Review Commission.