642.11
LI
CH-VD
CH-VD
Art. 132 LOI sur les impôts directs cantonaux (LI) - Principes régissant l'établissement des barèmes [ 1, 39 ]
Partie IV, Titre I
Art. 132 LI · Principes régissant l'établissement des barèmes [ 1, 39 ]
1. Le Conseil d'Etat fixe le barème des retenues d'après les taux de l'impôt sur le revenu des personnes physiques (art. 47). Les taux prévus aux articles 48 et 49 sont applicables aux prestations en capital à l'exclusion de celles fondées selon l'article 131, alinéa 2, lettre c.
2. Le même barème s'applique dans tout le canton. Les retenues comprennent les impôts fédéral, cantonal et communal. L'impôt communal est perçu en tenant compte de la charge fiscale moyenne communale. Les coefficients cantonal et communal sont ceux de l'année civile qui précède l'année fiscale.
3. L'impôt est réparti entre l'Etat et les communes intéressées en fonction des coefficients retenus pour l'établissement du barème.
Décisions judiciaires appliquant cette disposition (68)
FI.2025.0112 · vd (art. 132 al. 3 LIFD)
Taxpayer Appeal Against Inadmissible Tax Claim Following Ex Officio Assessment
Cited in the reasoning section as the basis for the increased motivation requirement for the federal direct tax appeal following an official tax assessment, which was central to the appeal's outcome.
FI.2024.0171 · vd (art. 132 al. 1 LIFD)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 6) when discussing the deadline for filing an appeal, but not used in the operative part (dispositif).
FI.2024.0171 · vd (art. 132 al. 3 LIFD)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 6) when discussing the requirements for challenging a tax assessment made ex officio, but not used in the operative part (dispositif).
FI.2024.0135 · vd (art. 132 al. 3 LIFD)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning concerning manifest inaccuracy of an assessment.
FI.2022.0050 · vd (Art. 132 al. 1 LIFD)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited as the rule setting the 30-day deadline to challenge a tax assessment for the federal direct tax.
FI.2021.0143 · vd (Art. 132 al. 1 LIFD)
Taxpayers v. Tax Authority: Timeliness of Tax Assessment Appeal Due to Unproven Notification
Although the court overturned the decision regarding the deadline, it heavily relies on the conditions outlined in this article (and Art. 133 LIFD) concerning the timely filing of an appeal against a tax assessment, which was the core issue resolved.
FI.2022.0042 · vd (art. 132 al. 2 LIFD)
Taxpayer Appeal on Income Attribution Inadmissible Due to Procedural Error
This provision defines the conditions for a direct appeal concerning federal direct tax, which the court analyzed in relation to the case before it.
FI.2021.0120 · vd (Art. 132 al. 1 LIFD)
Taxpayer's Untimely Appeal Regarding 2018 Assessment Upheld
This article was cited to discuss the procedural requirement for filing a complaint of objection, which justifies the court's final decision regarding the inadmissibility of the lower administrative appeal for the 2018 fiscal year (confirmed in order II).
FI.2021.0137 · vd (art. 132 al. 3 LIFD)
Tax Assessment Appeal Timeliness and Scope Limitation
Cited as part of the legal basis for confirming the administrative decision that the appeal was filed too late.
FI.2021.0058 · vd (Art. 132 LIFD)
Bank's Appeal Against Tax Assessment Dismissed for Procedural Defect
Cited in the reasoning as the prerequisite for recourse, supporting the finding of inadmissibility based on non-exhaustion of means of appeal.
FI.2020.0144 · vd (art. 132 al. 1 LIFD)
Taxpayers v. Cantonal Tax Administration (2014 Tax Claim Deadline)
Cited as part of the rule defining the deadline for filing an appeal (réclamation) which was determined to be missed.
FI.2020.0058 · vd (Art. 132 LIFD)
Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard
Cited in the reasoning section regarding the procedure for tax review, but not explicitly in the dispositive.
FI.2020.0119 · vd (art. 132 al. 1 LIFD)
Tax Assessment Appeal Barred by Untimely Claim
Cited as part of the rule defining the requirement for the claim to be filed within thirty days.
FI.2018.0053 · vd (art. 132 al. 1 LIFD)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited as the general rule governing the deadline for filing a tax objection (réclamation).
FI.2018.0053 · vd (art. 132 al. 3 LIFD)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited as the rule specifying that an objection against a taxation made ex officio can only be lodged on the ground that it is manifestly inaccurate.