642.11
LI
CH-VD
CH-VD
Art. 124 LOI sur les impôts directs cantonaux (LI) - Recettes brutes
Partie III, Titre V
Art. 124 LI · Recettes brutes
1. Les recettes brutes comprennent le total des recettes qui proviennent de l'activité de l'entreprise, y compris le produit des capitaux, mais à l'exclusion des bénéfices en capital et des autres recettes extraordinaires analogues.
2. Pour les banques, les recettes brutes comprennent notamment les intérêts actifs, les commissions et les courtages et, pour les compagnies d'assurance-vie, les trois quarts des primes ou cotisations encaissées.
3. Les recettes brutes n'interviennent pour le calcul de l'impôt minimum que dans la mesure où elles dépassent un million de francs par année.
Décisions judiciaires appliquant cette disposition (9)
FI.2024.0039 · vd (Art. 124 al. 2 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 4.a regarding inaccurate information provided in the tax return, but not explicitly in the final orders.
FI.2020.0061 · vd (art. 124 LIFD)
Company in Liquidation v. Tax Authority (Fines for Unfiled Return)
The court confirmed the fine based on the obligation to file a tax return which is grounded in this article.
FI.2018.0264 · vd (art. 124 ss LIFD)
Taxpayer Domicile Dispute: University Studies vs. Center of Vital Interests
Cited as part of the taxpayer's duty to cooperate in establishing fiscal domicile.
FI.2018.0102 · vd (art. 124 al. 2 LIFD)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning regarding the taxpayer's obligation to fill out the tax return truthfully and completely.
FI.2016.0145 · vd (Art. 124 al. 2 LIFD)
Tax Assessment Appeal: Forgivable Loan as Taxable Income
Cited in the reasoning regarding the taxpayer's obligation to fill out the tax return truthfully and completely, justifying the court's reliance on the employer's certificate when the taxpayer failed to cooperate fully (Considerant 3.a).
FI.2015.0069 · vd (Art. 124 al. 2 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited as part of the general legal framework defining the taxpayer's duty to complete the tax return truthfully and completely.
FI.2013.0109 · vd (art. 124 al. 2 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding the taxpayer's obligation to complete the declaration truthfully, but not included in the dispositive orders (I-IV).
FI.2009.0119 · vd (Art. 124 al. 2 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning regarding the requirement for the taxpayer to sign the tax return.
FI.2009.0119 · vd (Art. 124 al. 3 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning concerning the authority's duty to return the declaration for completion if the signature is missing.