642.11
LI
CH-VD
CH-VD
Art. 130 LOI sur les impôts directs cantonaux (LI) - Personnes soumises à l'impôt à la source [ 39 ]
Partie IV, Titre I
Art. 130 LI · Personnes soumises à l'impôt à la source [ 39 ]
1. Les travailleurs étrangers qui, sans être au bénéfice d'un permis d'établissement, sont, au regard du droit fiscal, domiciliés ou en séjour dans le canton, sont assujettis à un impôt perçu à la source sur le revenu de leur activité lucrative dépendante. En sont exclus les revenus imposés dans le cadre de la procédure simplifiée selon l'article 137b.
2. Les époux qui vivent en ménage commun ne sont pas soumis à l'imposition à la source, si l'un d'eux a la nationalité suisse ou est au bénéfice d'un permis d'établissement.
3. La situation personnelle prise en compte pour l'assujettissement à l'imposition à la source est celle qui existe au moment où la prestation est acquise au travailleur.
Décisions judiciaires appliquant cette disposition (26)
FI.2024.0135 · vd (Art. 130 al. 2 LIFD)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning regarding the obligation for tax assessment to be based on conscientious appreciation.
FI.2013.0109 · vd (art. 130 al. 2 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding office assessment when proof fails, but not included in the dispositive orders (I-IV).
FI.2010.0015 · vd (Art. 130 al. 1 LIFD)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 7c establishing the inquisitorial principle in tax assessment, requiring verification of the tax return.
FI.2009.0119 · vd (Art. 130 al. 1 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning regarding the authority's power to investigate facts when doubts arise about the declaration.
FI.2008.0143 · vd (art. 130 al. 2 LIFD)
Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)
Cited in the reasoning (point 2c) concerning the prerequisite of a prior warning for an official assessment, relevant to the finding that ordinary assessment procedures were applicable.
FI.1999.0018 · vd (Art. 130 al. 2 LIFD)
Taxpayer Challenge to Assessments Based on Incomplete Filings and Failure to Provide Documentation
Cited as a basis for upholding the office taxation for the 1995-1996 period when taxable elements cannot be determined with precision due to insufficient data.
FI.1998.0005 · vd (art. 130 al. 3 LI)
Accounting Expert Fine Reduction for Tax Evasion
Cited (as LI, not aLI) when discussing the potential sanctions for obstruction during the control (although the actual fine imposed was based on aLI provisions, this article was mentioned regarding the obstruction component of the initial decision).
FI.2002.0017 · vd (art. 130 al. 1 LI)
Taxpayer v. Tax Authority: Failure to Cooperate and Inadmissibility of Tax Appeal
The court confirms the imposition of a fine because the factual basis for it (non-collaboration) was met.
FI.2000.0111 · vd (art. 130 al. 1 LIFD)
Tax Appeal Inadmissibility Due to Missed Deadline and Justified Income Reassessment
Cited regarding the tax authority's power to investigate facts and gather evidence.
FI.2000.0053 · vd (art. 130 al. 1 LI)
Taxpayer Appeal Against Official Assessment Due to Initial Non-Compliance and Subsequent Cooperation
The conditions for imposing a fine (Art. 130 al. 1 LI) were met due to the taxpayer's lack of full cooperation.
FI.1994.0013 · vd (art. 130 al. 3 LI)
Architecture Firm Tax Reassessment Appeal Regarding Business Expense Deductions
The article was cited in the operative part (V) concerning the fine imposed on Mr. and Mrs. A. for cantonal and communal tax, which was subsequently annulled.
FI.1999.0041 · vd (art. 130 LI)
Appeal of Fines for Non-Production of Tax Documents and Limited Access to Tax File
Cited as one of the grounds for the penalty that was confirmed by rejecting the appeal.
GE.1997.0054 · vd (Art. 130 al. 2 LIFD)
Second-Hand Trade Fee Assessment Appeal
Cited in the reasoning regarding the need for conscientious assessment during office taxation.
GE.1997.0054 · vd (art. 130 al. 2 LIFD)
Second-Hand Trade Fee Assessment Appeal
Cited in the reasoning regarding the conditions for office taxation in tax law, used to explain the basis for the initial taxation.
FI.1997.0016 · vd (art. 130 LIFD)
Tax Reassessment Upheld Against Company and Director for Undisclosed Income and Evasion
Cited in the reasoning regarding default assessment if the declaration is not convincing.