642.11
LI
CH-VD
CH-VD
Art. 104 LOI sur les impôts directs cantonaux (LI) - Déduction des pertes [ 1 ]
Partie III, Titre II, Chapitre I, Section II
Art. 104 LI · Déduction des pertes [ 1 ]
1. Les pertes des sept exercices précédant la période fiscale (art. 119) peuvent être déduites du bénéfice net de cette période, à condition qu'elles n'aient pas pu être prises en considération lors du calcul du bénéfice net imposable de ces périodes.
2. Les pertes des exercices antérieurs qui n'ont pas pu encore être déduites du bénéfice peuvent également être défalquées des prestations qui sont destinées à équilibrer un bilan déficitaire dans le cadre d'un assainissement, à condition que celles-ci ne constituent pas des apports, selon l'article 96, alinéa 1, lettre a.
3. Les alinéas 1 et 2 s'appliquent également en cas de transfert du siège ou de l'administration effective à l'intérieur de la Suisse.
Décisions judiciaires appliquant cette disposition (76)
FI.2010.0039 · vd (Art. 104 LIFD)
Taxpayer Appeal on Rental Value Deduction for Traffic Noise
This provision grants cantonal authorities the competence to determine the rental value for federal direct tax, underlying the administrative structure discussed.
FI.2009.0078 · vd (Art. 104 al. 3 LIFD)
Taxpayers v. Tax Authority: Allocation and Compensation of Prior Tax Credits and Payments (2003-2006)
Cited as a basis for the Court's competence to rule on appeals against decisions concerning the Federal Direct Tax (IFD).
FI.2007.0092 · vd (Art. 104 LIFD)
Tax Assessment Appeal Regarding Annualization of Support Payments and Rental Value Reduction
Cited in the reasoning concerning the cantonal authorities' competence in setting the rental value for direct federal tax.
FI.2003.0032 · vd (Art. 104 al. 1 LI)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning when discussing the non-deductibility of losses because the prior tax period resulted in a positive taxable result.
FI.2006.0002 · vd (Art. 104 LIFD)
Taxpayer Appeal Regarding Imputed Rental Value and Property Valuation for 2003 Tax Period
Mentioned in the reasoning regarding the cantonal competence for determining the rental value for direct federal tax purposes.
FI.1997.0027 · vd (art. 104 al. 4 a LI)
Pension Fund Contribution Taxability and Transitional Rules Appeal
Cited in the reasoning to establish the court's authority to examine conclusions, though not directly in the operative part regarding the merits.
FI.2004.0142 · vd (Art. 104, dernier alinéa, LI)
Tax Rate Denial for Real Estate Company Share Sale
Cited in the previous decision, this provision clarifies that the court is not bound by the conclusions of the parties regarding the calculation of the tax base.
FI.1999.0014 · vd (Art. 104 LI)
Taxpayer v. Tax Authority: Denial of Dependency Deductions for Able-Bodied Siblings
Cited in the reasoning to confirm that the appeal was filed within the thirty-day deadline required by this procedural rule.
FI.1992.0106 · vd (Art. 104 LI)
Taxpayer Appeal on Principal Residence Gain Reduction for Separated Owner Residing Abroad
States that the court is not bound by the parties' conclusions, allowing it to modify the tax assessment basis.
FI.2001.0008 · vd (Art. 104 al. 2 LI)
Taxpayer Appeal on Tax Reassessments and Fines Involving Prescription Periods
This article, which sets the 30-day appeal period, was used implicitly in the reasoning to establish that the decisions of December 20, 2000, were not yet final ('entrées en force') by the prescription deadline of December 31, 2000.
FI.1998.0039 · vd (art. 104 de la loi sur les impôts directs cantonaux (LI))
Taxpayer Appeal for Interim Assessment Based on Reduced Self-Employment Income Denied
Cited in the reasoning section regarding the admissibility of the appeal concerning cantonal taxes, relevant to the procedural context of the case.
FI.2000.0111 · vd (art. 104 al. 2 LI)
Tax Appeal Inadmissibility Due to Missed Deadline and Justified Income Reassessment
The court discusses the expired deadline for appeal which is governed by this article.
FI.1996.0121 · vd (Art. 104 al. 4 de la loi sur les impôts directs cantonaux du 26 novembre 1956 (LI))
Property Owners v. Municipality Tax Assessment Reassessment
Used to establish that the administrative court's power of review is identical to that of the communal appeal commission.
FI.1996.0087 · vd (art. 104 de la loi du 26 novembre 1956 sur les impôts directs cantonaux (LI))
Capital Tax on Lump-Sum Annuity Commutation Upheld
Cited as the procedural basis for the admissibility of the appeal regarding the deadline for filing.
FI.1996.0090 · vd (Art. 104 al. 4 LI)
Taxpayers v. Tax Administration Reassessment Appeal
The court referred to this article when stating that it is not bound by the parties' conclusions, indicating its broad scope of review.