642.11
LI
CH-VD
CH-VD
Art. 119 LOI sur les impôts directs cantonaux (LI) - Période fiscale [ 1 ]
Partie III, Titre IV
Art. 119 LI · Période fiscale [ 1 ]
1. L'impôt sur le bénéfice net et sur le capital propre sont fixés et prélevés pour chaque période fiscale.
2. La période fiscale correspond à l'exercice commercial.
3. Chaque année civile, excepté l'année de fondation, les contribuables doivent procéder à la clôture de leurs comptes et établir un bilan et un compte de résultats. Les comptes doivent être également clos en cas de transfert du siège, de l'administration, d'une entreprise ou d'un établissement stable hors de Suisse, ainsi qu'à la fin de la liquidation.
Décisions judiciaires appliquant cette disposition (10)
FI.2022.0050 · vd (Art. 119 al. 1 LIFD)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited as the rule preventing the extension of the statutory appeal deadline for the federal direct tax.
FI.2021.0143 · vd (Art. 119 al. 1 LIFD)
Taxpayers v. Tax Authority: Timeliness of Tax Assessment Appeal Due to Unproven Notification
Cited in the reasoning to confirm that the peremptory deadline for appeal cannot be extended.
FI.2018.0053 · vd (art. 119 al. 1 LIFD)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited in the reasoning to support the principle that statutory deadlines cannot be extended.
FI.2007.0050 · vd (Art. 119 LIFD)
Taxpayer Appeal Regarding Untimely Filing of Tax Claims
Cited in the context that statutory deadlines cannot be extended for federal direct tax matters.
FI.1996.0080 · vd (Art. 119 LI)
Taxpayer Appeal Regarding Lump-Sum Pension Payout and Tax Liability
Mentioned in the reasoning as the correct procedure for relief based on financial hardship, separate from the revision claim.
FI.1996.0080 · vd (Art. 119 LI)
Taxpayer Appeal Regarding Lump-Sum Pension Payout and Tax Liability
Mentioned in the reasoning as the correct procedure for relief based on financial hardship, which is separate from the revision claim.
FI.1998.0031 · vd (art. 119 al. 3 LI)
Taxpayer Appeal of Communal Tax Remission Decision
This article was cited to establish that decisions by the Cantonal Department of Finance regarding tax remission are final, supporting the argument for inadmissibility in the communal context.
FI.1997.0158 · vd (art. 119 al. 2 LI)
Tax Reassessment and Fines Following Corporate Conversion and Undeclared Shareholder Benefits
Mentioned in the context of municipality consultation regarding tax remission, but not explicitly used in the final orders.
FI.1994.0055 · vd (Art. 119 LI)
Taxpayer Appeal of Final Tax Remission Denial Barred by Statutory Finality
Cited as the legal basis establishing that decisions by the Department of Finance regarding tax remission are final and thus remove jurisdiction from the Administrative Tribunal.
FI.1992.0017 · vd (Art. 119 LI)
Employer Tax Withholding Penalty Upheld Despite Hardship Claim
Mentioned as the correct procedural avenue for requesting remittance of the fine due to economic hardship, though not directly applied in the dispositive.