642.11
LI
CH-VD
CH-VD
Art. 148 LOI sur les impôts directs cantonaux (LI) - Répartition et décompte
Partie IV, Titre II
Art. 148 LI · Répartition et décompte
1. L'impôt est perçu pour l'Etat et pour la commune. Il est réparti entre eux proportionnellement aux coefficients retenus pour son calcul.
2. L'Administration cantonale des impôts établit chaque année le décompte des parts respectives des cantons et des communes.
Décisions judiciaires appliquant cette disposition (6)
FI.2015.0078 · vd (Art. 148 LIFD)
Taxpayer Valuation Challenge Time-Barred
This provision concerning the time limit for requesting a revision was cited as a basis for rejecting the revision request.
FI.2007.0034 · vd (art. 148 LIFD)
Taxpayers' Appeal on Income Tax Assessment and Refusal to Revise Prior Periods
Cited in the reasoning to discuss the deadline for filing a request for revision, but not explicitly in the final orders.
FI.2006.0016 · vd (art. 148 LIFD)
Taxpayers Appeal Rejection of Refund Claims Due to Missed Deadlines and Spouse's Impairment
Cited in the reasoning section as a legal basis concerning the deadline for filing a revision request for federal taxes.
CP.2007.0002 · vd (art. 148 LIFD)
Taxpayers v. Administrative Judge and Clerks Regarding Recusal and Judgment Revision
Cited in the reasoning regarding time limits for revision based on recusation in federal tax matters, contextualizing order II.
FI.2004.0088 · vd (art. 148 LIFD)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning to explain the deadline for filing the revision request under federal law.
FI.1997.0024 · vd (Art. 148 LIFD)
Taxpayer Appeal of Final Assessment Based on Misclassification of Income
Cited in the reasoning regarding the federal analogue to the revision procedure.