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642.11 LI CH-VD

Art. 109 LOI sur les impôts directs cantonaux (LI) - ... [ 31 ]

Partie III, Titre II, Chapitre II, Section II
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Art. 109 LI · ... [ 31 ]

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← Art. 107 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 111 LI →

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Décisions judiciaires appliquant cette disposition (15)

2021.09.01.vv.5 · bl (Art. 109-121 DBG)
Taxpayer disallowed alimony deduction exceeding prior agreement due to lack of evidence.
Relates to the prohibition of contradictory behavior (venire contra factum proprium) in tax law.
BV.2021.3 (Art. 109 LIFD)
Tax Investigators Not Recused Over Alleged Fiscal Secrecy Breach
Basis for assessing whether circumstances give the appearance of bias and raise concerns about partial proceedings.
CDP.2019.321 · ne (Art. 109 LIFD)
Tax Reassessment Scope Limited to Newly Declared Income Following Office Assessments
Cited as corresponding law to interpret the general rules on mandatory disqualification of tax officials.
7W 18 68 · lu (Art. 109 Abs. 1 lit. d DBG)
Tax Authority Decision Overturned Due to Violation of Right to be Heard and Breach of Impartiality
Cited regarding the grounds for recusal, the violation of which required the annulment of the decision.
SB.2018.00112 · zh (Art. 109 DBG)
Tax Deductibility of Child Support Paid for Child Residing Abroad
This article is cited as part of the legal basis for the decision regarding the case's substance.
B.2014.159 · sg (Art. 109-121 DBG)
Widow's Pension Taxation Preferential Rate Confirmation
Although the commentary reference to this article concerning the change of practice was mentioned, it was not cited in the dispositive orders.
SR.2014.00016 · zh (Art. 109 DBG)
Taxpayers v. Tax Authority: Insufficient Warning in Supplementary Assessment
Cited in the list of relevant legal norms for the decision.
FI.2009.0087 · vd (Art. 109 al. 1 let. d LIFD)
Waldorf School Tax Exemption Revocation Appeal
Cited by the appellant in their argument regarding the need to annul the decision and refer it back due to the impartiality of the officials who ruled on the merits and the appeal.
SB.2008.00128 · zh (Art. 109 Abs. I lit. d DBG)
Taxpayer Bookkeeping Failure and Discretionary Tax Assessment
This provision is cited in the final order regarding the assessment basis.
SB.2008.00077 · zh (Art. 109 Abs. III DBG)
Taxpayers' Appeal of Interim Recusation Decision Dismissed for Untimeliness
Cited in the context of the substantive issue regarding abstention.
SB.2008.00128 · zh (Art. 109 Abs. I lit. d DBG)
Taxpayer Bookkeeping Deficiencies Justify Estimated Assessment
This procedural provision is cited in the final orders, likely related to the investigation or evidence assessment.
SB.2011.00067 · zh (Art. 109 Abs. III DBG)
Tax Appeal Dismissed: Expert Witness Appointment Not Immediately Appealable
Cited among the relevant legal norms.
SB.2016.00032 · zh (Art. 109 Abs. III DBG)
Assignee's Disqualification Claim Denied in Tax Reassessment
Cited as a general legal basis for the decision.
SB.2017.00087 · zh (Art. 109 Abs. I lit. d DBG)
Company v. Tax Officials: Confidentiality and Bias Claims Dismissed
This article likely relates to grounds for recusal or bias in tax proceedings, which the court addressed in its decision to dismiss the appeal.
SB.2018.00112 · zh (Art. 109 DBG)
Tax Deductibility of Child Support Payments: Voluntary vs. Statutory Obligations
This provision relates to the assessment procedure, relevant given the court upheld the discretionary assessment.