642.11
LI
CH-VD
CH-VD
Art. 123 LOI sur les impôts directs cantonaux (LI) - Objet de l'impôt [ 1, 15 ]
Partie III, Titre V
Art. 123 LI · Objet de l'impôt [ 1, 15 ]
1. Les personnes morales qui exploitent une entreprise doivent payer au minimum un impôt calculé sur leurs recettes brutes et leurs capitaux investis. Cet impôt est dû en lieu et place des impôts perçus en application de l'article 92 s'il est plus élevé que ces derniers.
2. Les entreprises de transport concessionnaires qui ont le caractère d'un service public sont exonérées de l'impôt minimum.
3. L'impôt sur les recettes brutes est imputé sur l'impôt sur les capitaux investis. Le solde dû ne saurait cependant être inférieur à l'impôt sur le bénéfice calculé selon les règles ordinaires.
Décisions judiciaires appliquant cette disposition (11)
FI.2022.0067 · vd (art. 123 al. 1 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning concerning the administrative investigation mandate (inquisitorial principle).
FI.2022.0020 · vd (Art. 123 LIFD)
Tax Deduction Appeal Rejection for Lack of Commercial Justification Proof
Cited in the reasoning section regarding the taxpayer's duty to assist in establishing the facts for taxation, which justifies the burden of proof applied in the final orders.
FI.2020.0027 · vd (Art. 123 LIFD)
Taxpayer Dependency Deduction for Brother Denied Due to Lack of Objective Indigence and Insufficient Support
Cited in the reasoning concerning the authority's duty to verify the tax return under the inquisitorial principle.
FI.2018.0264 · vd (art. 123 al. 1 LIFD)
Taxpayer Domicile Dispute: University Studies vs. Center of Vital Interests
The procedural rule obligating tax authorities to investigate facts related to fiscal domicile.
FI.2018.0102 · vd (art. 123 al. 1 LIFD)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning regarding the collaborative nature of the tax assessment process.
FI.2016.0145 · vd (Art. 123 LIFD)
Tax Assessment Appeal: Forgivable Loan as Taxable Income
Cited in the reasoning regarding the authority's duty to verify the content of the tax declaration (Considerant 3.b).
FI.2010.0015 · vd (art. 123 et 126 LIFD)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as part of the general legal framework governing the verification of the tax return and the determination of taxation elements under the inquisitorial principle.
FI.2008.0082 · vd (art. 123 ss LI)
Cooperative Minimum Tax Assessment Upheld Despite Participation Reduction Claim
The court confirmed that the appellant must be taxed based on the minimum tax according to articles 123 ss LI.
FI.2003.0032 · vd (Art. 123 LIFD)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning regarding the authority's duty to check the declaration under the inquisitorial principle.
FI.2006.0009 · vd (art. 123 et 126 LIFD)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding the authority's duty to check the declaration under federal law, but not explicitly cited in the final orders (I-IV).
FI.1991.0061 · vd (Art. 123 al. 1 LI)
Tax Liability for Salaries Paid to Foreign Employees Despite Alleged Employer Transfer
Cited by the tax authority as the basis for rejecting the administrative claim (though the appeal itself was rejected on other grounds, this was the provision upon which the contested decision was based).