642.11
LI
CH-VD
CH-VD
Art. 120 LOI sur les impôts directs cantonaux (LI) - Calcul du bénéfice net [ 42 ]
Partie III, Titre IV
Art. 120 LI · Calcul du bénéfice net [ 42 ]
1. L'impôt sur le bénéfice net est calculé sur la base du bénéfice net réalisé pendant la période fiscale.
1bis. Si les comptes annuels sont établis dans une monnaie étrangère, le bénéfice net imposable doit être converti en francs. Le taux de change moyen (vente) de la période fiscale est déterminant.
2. Lors de la liquidation d'une personne morale ou du transfert à l'étranger de son siège, de son administration, d'une entreprise ou d'un établissement stable, les réserves latentes constituées au moyen de bénéfices non soumis à l'impôt sont imposées avec le bénéfice net du dernier exercice.
Décisions judiciaires appliquant cette disposition (24)
FI.2024.0013 · vd (art. 120 al. 1 LIFD)
Tax Assessment Prescription Period Extended by Pending Taxpayer Claims
It is part of the legal framework establishing the prescription period for the right to tax, which was the core issue leading to the admission of the appeal.
FI.2020.0058 · vd (Art. 120 LIFD)
Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard
Cited in the reasoning section concerning prescription, but not explicitly in the dispositive.
FI.2017.0070 · vd (art. 120 LIFD)
Tax Reassessment Appeal: Disallowed Business Expenses and Prescription Periods
Used as part of the reasoning (point 5b) regarding the prescription of assessments for periods that were not previously taxed (2007 and 2008).
FI.2017.0070 · vd (art. 120 al. 2 let. a LIFD)
Tax Reassessment Appeal: Disallowed Business Expenses and Prescription Periods
Cited as the legal basis for the suspension of the prescription period for periods without prior taxation (2007 and 2008).
FI.2019.0085 · vd (art. 120 LIFD)
Taxpayer v. Cantonal Tax Authority (Prescription Period)
Cited implicitly via the finding that the absolute limitation period under this article for the federal direct tax had expired, leading to the annulment of the decision.
FI.2016.0118 · vd (art. 120 LIFD)
Company v. Tax Authority: Disallowance of Vehicle Expenses and Statute of Limitations
Cited to establish that the right to tax for the 2003 fiscal period has prescribed, leading to the partial annulment of the decision.
FI.2018.0074 · vd (Art. 120 LIFD)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 3.a) when addressing the applicant's argument regarding the statute of limitations for the right to tax.
FI.2015.0033 · vd (art. 120 LIFD)
Employer Withholding Tax Liability for Foreign-Domiciled Employee
Cited by analogy in the reasoning to determine the limitation period for claiming the tax due, as the specific withholding tax provision was silent on this.
FI.2012.0097 · vd (art. 120 al. 1 LIFD)
Tax Assessment Prescription Dispute
Cited in the reasoning to establish the five-year prescription period for the right to tax, which forms the basis for rejecting the claim.
FI.2012.0097 · vd (art. 120 al. 2 let. a LIFD)
Tax Assessment Prescription Dispute
Cited in the reasoning regarding the suspension of the prescription period during claim proceedings.
FI.2012.0097 · vd (art. 120 al. 3 let. a LIFD)
Tax Assessment Prescription Dispute
Cited in the reasoning regarding when a new prescription period begins.
FI.2012.0097 · vd (art. 120 al. 4 LI)
Tax Assessment Prescription Dispute
Cited in the reasoning regarding the absolute prescription period of fifteen years.
FI.2006.0110 · vd (Art. 120 al. 1 LIFD)
Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions
Cited in the reasoning regarding the five-year limitation period for direct federal tax assessments.
FI.2006.0110 · vd (Art. 120 al. 2 let. a LIFD)
Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions
Cited in the reasoning as the legal basis for suspending the limitation period during the objection procedure, which is relevant to the final decision on the merits of the appeal.
FI.2006.0110 · vd (Art. 120 al. 4 LIFD)
Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions
Cited in the reasoning regarding the absolute fifteen-year limitation period for direct federal tax assessments.