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642.11 LI CH-VD

Art. 112 LOI sur les impôts directs cantonaux (LI) - Principe

Partie III, Titre III, Chapitre I, Section I
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Art. 112 LI · Principe

1. L'impôt sur le capital a pour objet le capital propre.

← Art. 111 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 113 LI →

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Décisions judiciaires appliquant cette disposition (5)

GE.2023.0210 · vd (art. 112 LIFD)
Tax Administration Access to Marital Home Occupancy Minutes
The underlying request for administrative assistance was based on this provision, which justifies the necessity of the information transfer for tax application.
FI.2022.0050 · vd (Art. 112 LI)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited regarding the object of capital tax, which is the proprietary capital (applicable to the cantonal tax).
FI.2018.0074 · vd (Art. 112 LI)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 7) to establish the object of the capital tax, supporting the confirmation of capital reassessments.
FI.2001.0051 · vd (art. 112 al. 1 LI)
Tax Deduction Retroactivity in Initial Assessment Period
Cited in passing in the reasoning regarding the subsidiary conclusion on default interest, but not used in the final orders.
FI.2001.0051 · vd (art. 112 al. 2 LI)
Tax Deduction Retroactivity in Initial Assessment Period
Cited in passing in the reasoning regarding the subsidiary conclusion on default interest, but not used in the final orders.