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642.11 LI CH-VD

Art. 114 LOI sur les impôts directs cantonaux (LI) - Capital propre dissimulé

Partie III, Titre III, Chapitre I, Section II
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Art. 114 LI · Capital propre dissimulé

1. Le capital propre imposable des sociétés de capitaux et des sociétés coopératives est augmenté de la part de leurs fonds étrangers qui est économiquement assimilable au capital propre.

← Art. 113 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 115 LI →

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Décisions judiciaires appliquant cette disposition (5)

FI.2019.0189 · vd (art. 114 LIFD)
Usufructuary's Appeal for Full Access to Inheritance Tax File Denied Pending Inventory Establishment
Used extensively in the legal reasoning regarding the right to consult the file, but not cited in the operative part.
FI.1999.0041 · vd (art. 114 LIFD)
Appeal of Fines for Non-Production of Tax Documents and Limited Access to Tax File
Although the appeal regarding access to the file was rejected, the court confirmed the previous limited access decision, which was deemed compliant with this article in the reasoning.
FI.1998.0031 · vd (art. 114 LI)
Taxpayer Appeal of Communal Tax Remission Decision
This article on cantonal tax payment facilities was used for comparison when concluding that payment facilities in communal tax matters are analogous to remission and thus inadmissible on appeal.
FI.1998.0031 · vd (art. 114 al. 3 LI)
Taxpayer Appeal of Communal Tax Remission Decision
The court cited this article concerning cantonal tax procedures to argue against the coherence of allowing an appeal for communal tax remission when it is excluded for cantonal tax remission.
FI.1992.0128 · vd (art. 114 LI)
Corporate Tax Evasion Liability and Penalty Reduction Appeal
Cited in the reasoning as the basis for admitting a payment plan for the tax assessments and fines, which is relevant to the overall resolution but not explicitly cited in the final orders I-IV.