642.11
LI
CH-VD
CH-VD
Art. 140 LOI sur les impôts directs cantonaux (LI) - Administrateurs [ 26, 39 ]
Partie IV, Titre II
Art. 140 LI · Administrateurs [ 26, 39 ]
1. Les personnes domiciliées à l'étranger qui sont membres de l'administration ou de la direction de personnes morales ayant leur siège ou leur administration effective dans le canton doivent l'impôt sur les tantièmes, les jetons de présence, les indemnités fixes, les participations de collaborateur et autres rémunérations qui leur sont versés. Il en va de même si ces rémunérations sont versées à un tiers.
2. Les personnes domiciliées à l'étranger qui sont membres de l'administration ou de la direction d'entreprises étrangères ayant un établissement stable dans le canton doivent l'impôt sur les tantièmes, les jetons de présence, les indemnités fixes, les participations de collaborateur et autres rémunérations qui leur sont versés par l'intermédiaire de l'établissement stable.
3. Le taux de l'impôt est prévu par la loi annuelle d'impôt .
Décisions judiciaires appliquant cette disposition (218)
FI.2025.0076 · vd (Art. 140 al. 1 LIFD)
Taxpayer Appeal Against Finalized Tax Assessments and Default Rulings
Used to declare the appeal inadmissible regarding direct federal tax because it was filed outside the statutory time limit.
FI.2024.0171 · vd (art. 140 al. 1 LIFD)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 1) as part of the legal basis establishing the timely filing of the appeal, which allowed the court to proceed to the merits.
FI.2024.0171 · vd (art. 140 al. 2 LIFD)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 1) as part of the legal basis establishing the formal admissibility of the appeal.
FI.2024.0082 · vd (art. 140 al. 2 LIFD)
Taxpayer Appeal Regarding Timing of Capital Gain Realization on Asset Transfer
Cited as a procedural basis for the admissibility of the appeal to the Cantonal Tribunal.
FI.2024.0173 · vd (art. 140 al. 2 LIFD)
Tax Remission Appeal Regarding Retroactive Pension Payment and Creditor Preference
Cited as a basis for the formal admissibility of the appeal in the reasoning.
FI.2024.0091 · vd (art. 140 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct (LIFD; RS 642.11))
Taxpayer Identity Theft Assessment Revision Time-Barred
Cited as part of the legal basis confirming the timeliness of the appeal.
FI.2024.0091 · vd (art. 140 al. 2 LIFD)
Taxpayer Identity Theft Assessment Revision Time-Barred
Cited as part of the formal conditions of admissibility for the appeal.
FI.2024.0039 · vd (Art. 140 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct - LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 1 as part of the procedural basis confirming the appeal was filed in time, but not in the final orders.
FI.2024.0039 · vd (Art. 140 al. 2 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 1 as part of the procedural basis confirming formal admissibility, but not in the final orders.
FI.2024.0105 · vd (art. 140 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct (LIFD; RS 642.11))
Taxpayer Appeal Regarding Support Payment Taxation and Limitation Periods (2011-2018)
Cited as part of the general procedural admissibility requirements for entering into the merits of the appeal.
FI.2024.0105 · vd (art. 140 al. 2 LIFD)
Taxpayer Appeal Regarding Support Payment Taxation and Limitation Periods (2011-2018)
Cited as part of the general procedural admissibility requirements for entering into the merits of the appeal.
FI.2024.0135 · vd (Art. 140 al. 1 LIFD)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning regarding the timely filing of the appeal.
FI.2024.0135 · vd (art. 140 al. 2 LIFD)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning confirming the admissibility requirements for the appeal.
FI.2024.0069 · vd (art. 140 al. 1 LIFD)
Tax Domicile Dispute: Retention of Property vs. Center of Personal Interests
Cited to confirm that the appeal was filed within the time limit.
FI.2024.0069 · vd (art. 140 al. 2 LIFD)
Tax Domicile Dispute: Retention of Property vs. Center of Personal Interests
Cited as meeting the formal requirements for the appeal.