642.11
LI
CH-VD
CH-VD
Art. 142 LOI sur les impôts directs cantonaux (LI) - Bénéficiaires de prestations de prévoyance découlant de rapports de travail de droit public
Partie IV, Titre II
Art. 142 LI · Bénéficiaires de prestations de prévoyance découlant de rapports de travail de droit public
1. Les personnes domiciliées à l'étranger qui reçoivent d'un employeur ou d'une institution de prévoyance sis dans le canton des pensions, des retraites ou d'autres prestations découlant de rapports de travail de droit public doivent l'impôt sur ces prestations.
2. Le taux de l'impôt est prévu par la loi annuelle d'impôt . Pour les prestations en capital, il est calculé conformément à l'article 49.
Décisions judiciaires appliquant cette disposition (16)
FI.2023.0013 · vd (art. 142 al. 4 LIFD)
Taxpayers v. Tax Authority: Home Office Deduction Dispute
Cited to confirm that the rules on maintenance cost deduction apply before the appeal authorities.
FI.2022.0067 · vd (art. 142 al. 4 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning concerning the administrative investigation mandate (inquisitorial principle).
FI.2022.0067 · vd (art. 145 al. 2 en relation avec l'art. art. 142 al. 4 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning concerning the administrative investigation mandate (inquisitorial principle).
FI.2020.0027 · vd (Art. 142 al. 4 LIFD)
Taxpayer Dependency Deduction for Brother Denied Due to Lack of Objective Indigence and Insufficient Support
Cited in the reasoning regarding the application of the inquisitorial principle during the appeal procedure.
FI.2016.0145 · vd (Art. 142 al. 4 LIFD)
Tax Assessment Appeal: Forgivable Loan as Taxable Income
Cited in the reasoning to confirm that the inquisitorial principle (maxime inquisitoriale) applies in the tax appeal procedure (Considerant 3.b).
FI.2015.0069 · vd (Art. 142 al. 4 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited to confirm that the inquisitorial principle also applies in fiscal appeal procedures.
FI.2013.0109 · vd (art. 142 al. 4 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding the inquisitorial principle in appeal proceedings, but not included in the dispositive orders (I-IV).
FI.2010.0015 · vd (Art. 142 al 3 LIFD)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 6 as the basis for considering new facts regarding reformatio in pejus.
FI.2010.0015 · vd (art. 142 al. 4 LIFD)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited to confirm that the appeal authority has the same powers as the tax assessment authority.
FI.2006.0091 · vd (art. 142 al. 4 LIFD)
Tax Assessment Challenge and Fine Annulment Due to Insufficient Documentation
Cited in the reasoning (Considerant 5) regarding the competencies of the administrative court in relation to the appeal, which relates to the confirmation/reform of the decision in Order II.
FI.2007.0032 · vd (art. 142 al. 4 de la loi fédérale sur l’impôt fédéral direct du 4 décembre 1990 (LIFD))
Tax Assessment Appeal Dismissed Due to Lack of Substantiation; Fines Upheld
Mentioned to establish that the appeal commission has the same powers as the tax authority regarding the inadmissibility examination.
FI.2003.0032 · vd (Art. 142 al. 4 LIFD)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning concerning the inquisitorial principle applicable in the appeal procedure for federal tax law.
FI.2006.0009 · vd (art. 142 al. 4 LIFD)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding the Tribunal's powers in the appeal procedure, but not explicitly cited in the final orders (I-IV).
FI.2003.0117 · vd (Art. 142 al. 4 LIFD)
Taxpayer Objection Admissibility and Fine Assessment Remand
Cited to establish that the appeal commission has the same powers as the taxation authority.
FI.1999.0037 · vd (art. 142 al. 4 LIFD)
Tax Reassessment Appeals on Capital Gains from Share Sales and Real Estate Transfer
Cited as a procedural rule allowing the administrative court to rule beyond the parties' conclusions.