642.11
LI
CH-VD
CH-VD
Art. 12 LOI sur les impôts directs cantonaux (LI) - Les sociétés commerciales étrangères et autres communautés étrangères de personnes sans personnalité juridique
Partie II, Titre I, Chapitre III
Art. 12 LI · Les sociétés commerciales étrangères et autres communautés étrangères de personnes sans personnalité juridique
1. Les sociétés commerciales étrangères et autres communautés étrangères de personnes sans personnalité juridique qui sont assujetties à l'impôt en raison d'un rattachement économique sont imposables conformément aux dispositions applicables aux personnes morales.
Décisions judiciaires appliquant cette disposition (11)
SB.2024.00041 · zh (Art. 12 Abs. I DBG)
Executor's Right to Inspect Tax Inventory Documents Limited
The court used this provision to grant the appeal concerning the right to inspect documents.
100 2021 206 · be (Art. 12 Abs. 4 EV DBG)
Tax Remission Refusal Upheld Due to Liquid Assets
This provision, mentioned alongside Art. 240b Abs. 1 Bst. e StG, dictates that assets must be utilized to cover tax debts if reasonable, and its condition was not met.
SGSTA.2019.58 · so (Art. 12 Abs. 1 DBG)
Taxpayer Appeal on Supplementary Assessments and Inheritance of Tax Evasion Penalties
Cited in the reasoning to establish the right of the surviving spouse to continue proceedings as successor for the deceased.
80.2018.84 · ti (Art. 12 LIFD)
Taxpayer Appeal Regarding Inclusion of Heirs in Assessment Notices
Cited in the reasoning section to support the principle that heirs succeed the deceased in tax obligations, although the main ground for rejection was lack of jurisdiction.
SGSTA.2015.57 · so (Art. 12 Abs. 1 DBG)
Share Sale Profit Inclusion Not Tax Avoidance or Indirect Partial Liquidation
Cited to confirm that the heirs stepped into the procedural position of the deceased taxpayer.
100 2013 428 · be (Art. 12 Abs. 2 EV DBG)
Taxpayer Loses Tax Remission Appeal Despite Medical Costs Due to Disposable Income Surplus
The appeal was dismissed because the conditions for excluding federal tax relief due to the voluntary disposal of income or assets were met (implicitly, by applying the same logic as for cantonal tax).
100 2014 202 · be (Art. 12 Abs. 2 EV DBG)
Cantonal Court Affirms Denial of Tax Relief Despite Financial Hardship Based on Prior Year's Disposable Income
The court dismissed the appeal on the grounds that the statutory exclusion criterion regarding the direct federal tax was met, corresponding to Art. 240c Abs. 1 Bst. e StG.
81.2005 · bl (Art. 12 DBG)
Heirs' Deduction of Deceased's Debt Interest Upheld
This provision concerns tax succession for direct federal taxes, making heirs liable for the deceased's tax debts, including interest.
VPB 2003.2401 (Art. 12 Abs. 2 lit. d DBG)
Report on Swiss National Council Elections, October 19, 2003
Appliqué pour déterminer si les frais de transport de l'épouse sont déductibles comme frais de maladie.
80.2018.84 · ti (art. 12 cpv. 1 LIFD)
Widow Challenges Tax Notice Addressed to "Heirs" over Inheritance Dispute Jurisdiction
Cited in the reasoning to explain the substantive liability of heirs for taxes owed by the deceased.
2005.81 · bl (Art. 12 DBG)
Heirs' Interest Deductions on Estate Tax Valid
Establishes tax succession for heirs for direct federal taxes, making them liable for the deceased's tax debts and related interest.