Art. 134 LOI sur les impôts directs cantonaux (LI) - Impôts pris en considération [ 39 ]

FI.2022.0168 · vd (art. 134 al. 2 LIFD)

Taxi Driver v. Tax Authority: Assessment Based on Living Expenses

Cited in the context of the appellant maintaining their appeal despite the decision on claims resulting in an aggravation for one fiscal period.

FI.2020.0027 · vd (Art. 134 LIFD)

Taxpayer Dependency Deduction for Brother Denied Due to Lack of Objective Indigence and Insufficient Support

Cited in the reasoning to explain the tax authority's power to review the initial decision on the complaint.

FI.2006.0002 · vd (Art. 134 al. 1 LIFD)

Taxpayer Appeal Regarding Imputed Rental Value and Property Valuation for 2003 Tax Period

Mentioned in the reasoning section concerning the power of the tax administration to reform the challenged decision during the objection procedure, which validates the increase in the taxable rental value for the direct federal tax.

FI.1998.0115 · vd (art. 134 LI)

Tax Reassessment and Eviction of Hidden Profits from Proprietorship

Cited in the reasoning section when confirming the admissibility of the cantonal/communal tax appeal, implying it governs the procedure for appeals in this area.

FI.1995.0013 · vd (Art. 134 LI)

Tax Evasion Reassessments and Penalties: Corporation and Shareholders (1987-1992)

Cited in the reasoning section to confirm the admissibility of the appeal concerning cantonal and communal tax against the decision of December 15, 1994.

FI.1997.0102 · vd (art. 134 de la loi sur les impôts directs cantonaux du 26 novembre 1956 (LI))

Tax Reassessment Appeal on Imputed Rental Value and Supplementary Salaries

Cited in the reasoning section to establish the timeliness of the appeal, although not explicitly in the final orders (I-VII). However, the admissibility check is often a prerequisite for the final orders, and the reasoning leading to the final orders (I & II) is based on the partial admission of the appeal established on procedural grounds.

FI.1993.0103 · vd (art. 134 LI)

Taxpayer Appeal of Reassessments, Fines for Undisclosed Rebates and Benefits

Cited as part of the general provisions governing the admissibility of the appeal regarding Cantonal and Communal tax law.

FI.1995.0079 · vd (art. 134 LI)

Tax Reassessment and Penalties for Undisclosed Income and Improper Deductions

Cited as part of the basis for admitting the appeal (procedural context, implicitly related to timeliness or admissibility, confirmed by context of Art. I).

FI.1995.0035 · vd (Art. 134 LI)

Taxpayer Appeal on Income Deductions and Expense Claims (1989-1992)

Cited to establish the admissibility of the appeal in form.

FI.1996.0070 · vd (art. 134 LI)

Cantonal Tax Administration v. Company: Tax Evasion Reassessment Challenge

Cited in the reasoning for establishing the admissibility of the appeal against the cantonal and communal tax decision.

FI.1994.0044 · vd (art. 134 LI)

Company and Shareholder Appeal Tax Reassessments for Unrecorded Rebates and Private Expenses

Cited in the reasoning section regarding the admissibility of the appeals.

FI.1993.0020 · vd (art. 134 LI)

Tax Reassessment and Evasion Liability Involving Corporation, Heirs, and Son for Undisclosed Rebates

Cited in the reasoning leading to the admissibility implicitly confirmed in order I, II, III, V, and VI, relating to the timeliness of the appeals.

FI.1995.0009 · vd (art. 134 LI)

Tax Reassessment and Fines Upheld for Undisclosed Rebates and Hidden Profit Distribution

Cited in the reasoning section regarding the admissibility of the appeals, although the final orders only cite procedural articles for the decision itself (Rejetés).

FI.1995.0114 · vd (art. 134 LI)

Tax Reassessment Appeal Regarding Underreported Income and Owner Withdrawals (1987-1992)

Cited in the reasoning (Considerant 1) as the legal deadline for filing the appeal, which established admissibility (though not explicitly repeated in the final dispositive orders I-IV, it supports the procedural context of the decision).

FI.1997.0007 · vd (art. 134 LI)

Tax Appeal Inadmissibility Due to Untimely Filing Proof

Cited as the basis allowing an appeal to the administrative court against decisions concerning infractions in cantonal tax matters.