642.11
LI
CH-VD
CH-VD
Art. 128 LOI sur les impôts directs cantonaux (LI) - Assujettissement - objet - taux
Partie III, Titre VI
Art. 128 LI · taux
1. Les personnes morales sont astreintes à un impôt complémentaire annuel de 1°/oo de l'estimation fiscale des immeubles dont elles sont propriétaires. Sont exceptés : les immeubles ou parties d'immeubles qu'elles utilisent elles-mêmes pour l'exploitation d'un commerce ou d'une industrie et les immeubles d'habitation à caractère social.
2. L'impôt est dû par les personnes morales propriétaires de l'immeuble au début de l'année, pour l'année civile entière.
3. Il n'est pas tenu compte d'un changement de l'affectation de l'immeuble en cours d'année [X] .
Décisions judiciaires appliquant cette disposition (126)
FI.2011.0072 · vd (art. 128 LI)
Tax Exemption for Property Leasing to Associated Foundation Denied
This article defines the criteria for exemption from the supplementary property tax, which was the main subject of the appeal.
FI.2007.0025 · vd (art. 128 LI)
Taxpayer Appeal on Reassessments and Fines Due to Excessive Delays
Cited as the relevant law for penalties regarding cantonal and communal tax subtraction.
FI.2004.0139 · vd (art. 128 al. 1 LI)
Tax Exemption Denial for Rental Properties Due to Tenant Occupancy Violations
Cited to establish that the property could not benefit from this exemption because it failed to meet the conditions of Art. 23 LVLog.
FI.1998.0072 · vd (Art. 128, lettre a, LI)
Taxpayer Appeal: Time-Barred Tax Reassessment
Mentioned in the background facts (reason D) regarding the penalty that was imposed and subsequently suppressed in the final decision, but it is not cited in the dispositive orders (I, II, III).
FI.2003.0116 · vd (Art. 128 al. 1 LI)
Corporate Health Insurer Property Tax Exemption Appeal
The ultimate decision confirms the tax, implying the appeal based on the exemption under this article (which regulates the tax itself) was rejected.
FI.1996.0110 · vd (Art. 128 al. 1 LI)
Foundation Tax Exemption Denial Upheld
This article (and its equivalent Art. 67 al. 1 aLI) is cited as the basis for the complementary tax on real estate, against which an exemption was sought.
FI.1998.0076 · vd (Art. 128 LI)
Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices
Cited as the basis for imposing penalties for tax evasion, specifically the 10% increase and fines.
FI.1998.0047 · vd (art. 128 LI)
Tax Evasion Case Concerning Inherited Assets Held via Liechtenstein Entity
The decision confirms the fine for tax evasion based on this article.
FI.1998.0045 · vd (Art. 128 LI)
Tax Reassessment and Penalties for Undisclosed Consulting Income (1991-1996)
Cited as the legal basis for the fine for consummated tax evasion under cantonal and communal tax law, relevant for periods 1991-1992 and 1993-1994, whose fines are confirmed in order II.b).
FI.1998.0045 · vd (art. 128 al. 2 lit. a LI)
Tax Reassessment and Penalties for Undisclosed Consulting Income (1991-1996)
Cited in the reasoning for applying a lower sanction (10% increase) to the amounts concealed in the 1995-1996 declaration, which is confirmed in the dispositive concerning cantonal and communal tax.
FI.1997.0159 · vd (Art. 128 LI)
Tax Reassessment and Evasion Involving Corporate Rebates and Shareholder Expenses
The legal basis for imposing fines/penalties for tax evasion, applied in the reasoning for the company's appeal (item II.4.a, II.4.c).
FI.1997.0159 · vd (Art. 128 al. 2 let. a LI)
Tax Reassessment and Evasion Involving Corporate Rebates and Shareholder Expenses
The penalty (10% surcharge) was not applied to certain reprisals in the final order for the cantonal and communal tax appeal (item II).
FI.1999.0016 · vd (Art. 128 al. 2 lettre a LI)
Tax Reassessment and Penalties for Hidden Distributions and Improper Expenses
Cited in reasoning regarding the cantonal/communal sanction (10% increase) for tax evasion before the end of the taxation period.
FI.1999.0016 · vd (Art. 128 al. 2 lettre b LI)
Tax Reassessment and Penalties for Hidden Distributions and Improper Expenses
Cited in reasoning regarding the cantonal/communal fine for consummated tax evasion.
FI.1996.0090 · vd (Art. 128 LI)
Taxpayers v. Tax Administration Reassessment Appeal
This article defines tax evasion and its penalties, and was central to the court's determination of the tax authorities' actions and the resulting fines.