642.11
LI
CH-VD
CH-VD
Art. 126 LOI sur les impôts directs cantonaux (LI) - Taux [ 3, 12, 28, 31 ]
Partie III, Titre V
Art. 126 LI · Taux [ 3, 12, 28, 31 ]
1. L'impôt minimum se calcule au taux de 0,05‰ sur les recettes brutes provenant du commerce de gros, de 0,14‰ sur celles des entreprises de fabrication et de 0,28‰ sur les autres recettes brutes. L'article 277d demeure réservé.
2. Pour les associations, fondations, autres personnes morales et placements collectifs pour leurs immeubles en propriété directe, l'impôt minimum se calcule au taux de 0,075‰ sur les recettes brutes provenant du commerce de gros, de 0,2‰ sur celles des entreprises de fabrication et de 0,4‰ sur les autres recettes brutes.
3. L'impôt minimum se calcule au taux de 0,1‰ sur les capitaux investis, cet élément de l'impôt ne devant en aucun cas dépasser l'impôt sur les recettes brutes.
Décisions judiciaires appliquant cette disposition (16)
FI.2020.0027 · vd (Art. 126 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.2018.0102 · vd (art. 126 al. 1 LIFD)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning regarding the taxpayer's obligation to ensure a complete and exact assessment.
FI.2018.0102 · vd (art. 126 al. 2 LIFD)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning regarding the taxpayer's obligation to provide information upon request.
FI.2016.0145 · vd (Art. 126 al. 1 LIFD)
Tax Assessment Appeal: Forgivable Loan as Taxable Income
Cited in the reasoning as part of the obligation to cooperate in tax assessment, which underpins the court's decision to rely on the employer's certificate due to insufficient taxpayer cooperation (Considerant 5).
FI.2015.0069 · vd (Art. 126 al. 1 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited as part of the general legal framework regarding the taxpayer's duty to provide complete and truthful tax declarations.
FI.2013.0109 · vd (art. 126 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding the taxpayer's duty to cooperate and provide information, but not included in the dispositive orders (I-IV).
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.2009.0119 · vd (Art. 126 al. 2 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning regarding the taxpayer's duty to produce accounting documents upon request.
FI.2003.0032 · vd (Art. 126 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 and the taxpayer's duty to cooperate.
FI.2003.0032 · vd (Art. 126 al. 1 LIFD)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning regarding the taxpayer's duty to cooperate in the taxation procedure.
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.2006.0009 · vd (art. 126 al. 1 LIFD)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding the taxpayer's obligation to cooperate, but not explicitly cited in the final orders (I-IV).
FI.2000.0111 · vd (art. 126 al. 2 LIFD)
Tax Appeal Inadmissibility Due to Missed Deadline and Justified Income Reassessment
Cited in relation to the taxpayer's obligation to produce documents upon request by the tax authority.
FI.1995.0013 · vd (Art. 126 LIFD)
Tax Evasion Reassessments and Penalties: Corporation and Shareholders (1987-1992)
Cited in the reasoning section regarding the taxpayer's obligation to collaborate in taxation matters under the new federal law.
FI.1997.0016 · vd (art. 126 al. 2 LIFD)
Tax Reassessment Upheld Against Company and Director for Undisclosed Income and Evasion
Cited in the reasoning when discussing the taxpayer's obligation to provide documents.