642.11
LI
CH-VD
CH-VD
Art. 144 LOI sur les impôts directs cantonaux (LI) - Travailleurs dans une entreprise de transports internationaux [ 9, 34, 39, 47 ]
Partie IV, Titre II
Art. 144 LI · Travailleurs dans une entreprise de transports internationaux [ 9, 34, 39, 47 ]
1. Les personnes domiciliées à l'étranger, qui, travaillant dans le trafic international, à bord d'un bateau, d'un aéronef ou d'un véhicule de transports routiers, reçoivent un salaire ou d'autres rémunérations d'un employeur ayant son siège, son administration effective ou un établissement stable dans le canton doivent l'impôt sur ces prestations conformément aux articles 130, 131, 132 et 133 ; les marins travaillant à bord d'un navire battant pavillon suisse exploité par un tel employeur sont exemptés, pour ces prestations, de cet impôt.
2. Les revenus soumis à l'imposition selon la procédure simplifiée de l'article 137b sont exclus de l'impôt à la source.
Décisions judiciaires appliquant cette disposition (59)
FI.2023.0185 · vd (art. 144 al. 1 et 5 LIFD)
Tax Reassessment Appeal on Undisclosed Income and Deductions
Cited as the legal basis for imposing court costs on the appellant, who largely lost the appeal.
FI.2023.0185 · vd (art. 144 al. 4 LIFD)
Tax Reassessment Appeal on Undisclosed Income and Deductions
Cited as the provision applied by reference regarding the non-allocation of legal costs.
FI.2024.0002 · vd (art. 144 al. 1 et 5 LIFD)
Tax Reassessment and Fines Upheld for Omitted Income and Expenses
Cited in the final order regarding the imposition of court fees.
FI.2023.0064 · vd (art. 144 al. 1 et 5 LIFD)
Heritage Guide Publisher Tax Exemption Appeal
Cited in the dispositive for ordering the judicial costs to be borne by the losing appellant concerning federal direct tax matters.
FI.2023.0064 · vd (art. 144 al. 4 LIFD)
Heritage Guide Publisher Tax Exemption Appeal
Cited in the dispositive, through a reference, as the procedural basis for not awarding legal costs (dépecns) regarding federal tax matters.
FI.2022.0106 · vd (art. 144 al. 1 et 5 LIFD)
Tax Evasion Liability for Undeclared Marital Assets
Cited as the legal basis for imposing a reduced judicial fee on the appellant.
FI.2022.0106 · vd (art. 55, applicable par renvoi de l'art. 144 al. 4 LIFD)
Tax Evasion Liability for Undeclared Marital Assets
Cited as the basis for awarding reduced costs (dépens) to the appellant.
FI.2022.0151 · vd (art. 144 al. 1 et 5 LIFD)
Tax Rate Determination Upon Return to Switzerland Mid-Year
Cited in relation to the imposition of court fees.
FI.2022.0151 · vd (art. 144 al. 4 LIFD)
Tax Rate Determination Upon Return to Switzerland Mid-Year
Cited as the provision making PA applicable concerning legal costs.
FI.2022.0162 · vd (art. 144 al. 1 LIFD)
Taxpayer v. Tax Authority (2009 Tax Assessment Dispute)
This provision was cited as the basis for charging procedural costs to the unsuccessful party.
FI.2022.0162 · vd (art. 144 al. 4 LIFD)
Taxpayer v. Tax Authority (2009 Tax Assessment Dispute)
Cited *a contrario* regarding the non-allocation of legal fees.
FI.2022.0162 · vd (art. 144 al. 5 LIFD)
Taxpayer v. Tax Authority (2009 Tax Assessment Dispute)
This provision governed the fixing of the procedural cost amount.
FI.2022.0062 · vd (art. 144 al. 1 et 5 LIFD)
Taxpayer Denial of Labor Dispute Legal Fee Deduction
Cited in the dispositive for imposing court costs on the losing party based on the Federal Direct Tax Law.
FI.2021.0128 · vd (art. 144 al. 1 et 5 LIFD)
Taxpayers' Appeal of Fines for Attempted Tax Evasion Upheld
Cited in the reasoning for imposing court costs on the unsuccessful appellants.
FI.2021.0128 · vd (art. 144 al. 4 LIFD)
Taxpayers' Appeal of Fines for Attempted Tax Evasion Upheld
Cited in the reasoning for deciding not to award legal costs/indemnity (via reference to PA).