642.11 LI

CH-VD

Art. 149 LOI sur les impôts directs cantonaux (LI) - Dispositions d'application

Partie IV, Titre II

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Art. 149 LI · Dispositions d'application

1. Le Conseil d'Etat arrête les dispositions d'application relatives à l'imposition à la source des personnes physiques et morales [Y] .

← Art. 148 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 150 LI →

Décisions judiciaires appliquant cette disposition (4)

FI.2018.0273 · vd (art. 149 LIFD)

Taxpayer Appeal for Tax Remission Denied Due to Final Assessments and Sufficient Means

Cited in the reasoning (Considerant 4a) regarding the authority competent to review taxation decisions.

FI.2017.0099 · vd (art. 149 LIFD)

Taxpayers' Attempt to Revise Income Tax Assessments Based on Employer Fidelity Breach Rejected

Cited regarding the procedure for appealing a decision rejecting a revision request concerning the direct federal tax (IFD).

FI.2009.0046 · vd (Art. 149 LIFD)

Taxpayer's Attempt to Revise Tax Assessments Rejected Due to Prior Knowledge and Diligence Failure

Cited regarding jurisdiction for revising a decision, confirming the ACI had the competence to rule on the revision request.

FI.1997.0024 · vd (Art. 149 LIFD)

Taxpayer Appeal of Final Assessment Based on Misclassification of Income

Cited in the reasoning regarding the federal analogue to the revision procedure.