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642.11 LI CH-VD

Art. 125 LOI sur les impôts directs cantonaux (LI) - Capitaux investis

Partie III, Titre V
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Art. 125 LI · Capitaux investis

1. Les capitaux investis déterminants pour le calcul de l'impôt minimum comprennent l'ensemble des avoirs matériels et immatériels de l'entreprise tels qu'ils ressortent du bilan.

2. Les immeubles sont comptés pour le montant de leur estimation fiscale.

3. Lorsque l'entreprise s'exploite dans des immeubles appartenant à autrui, les loyers, capitalisés au taux de 10%, sont ajoutés aux capitaux investis.

← Art. 124 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 126 LI →

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Décisions judiciaires appliquant cette disposition (7)

FI.2023.0013 · vd (art. 125 al. 2 LIFD)
Taxpayers v. Tax Authority: Home Office Deduction Dispute
Cited in the reasoning regarding the requirements for accounting documents when no commercial bookkeeping is kept, relevant to the evidence provided.
FI.2018.0102 · vd (art. 125 LIFD)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning regarding the taxpayer's obligation to provide necessary documents.
FI.2015.0069 · vd (Art. 125 al. 2 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited regarding the obligation to attach required documents (like accounts) to the tax declaration for self-employed individuals.
FI.2013.0109 · vd (art. 125 al. 2 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding required annexes for independent activity, but not included in the dispositive orders (I-IV).
FI.2008.0143 · vd (art. 125 al. 2 LIFD)
Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)
Cited in the reasoning (point 2a) regarding the obligation of independent taxpayers to justify their declaration, relevant to the substance of the dispute but not cited in the operative orders.
FI.1992.0051 · vd (Art. 125 LI)
Tax Administration v. Employer: Legitimate Reliance on Past Tax Filing Practices
Cited in the reasoning context regarding the employer's obligations related to tax withholding, which forms the basis for the initial fine being reviewed.
FI.1992.0017 · vd (Art. 125 LI)
Employer Tax Withholding Penalty Upheld Despite Hardship Claim
Cited as the substantive law violated by the appellant, justifying the imposition of the fine confirmed in the decision.