642.11
LI
CH-VD
CH-VD
Art. 150 LOI sur les impôts directs cantonaux (LI) - Autorités de surveillance [ 5 ]
Partie V, Titre I
Art. 150 LI · Autorités de surveillance [ 5 ]
1. Le Conseil d'Etat arrête les dispositions d'exécution de la loi. Il procède aux engagements de sa compétence.
2. Le Département des finances veille à l'application de la loi et des dispositions d'exécution. Il donne des instructions générales aux organes chargés d'appliquer la loi.
Décisions judiciaires appliquant cette disposition (17)
A/2393/2023 · ge (Art. 150 LIFD)
Taxpayer v. Tax Authority: Timeliness of Appeal Regarding Amended Tax Assessments
The court examined the scope of correction of errors, referencing this article alongside Art. 58 LPFisc, to determine that the taxpayer's claim was not a correctable error but a substantive legal issue.
80.2023.76 · ti (art. 150 cpv. 1 LIFD)
Taxpayer Fails to Rectify/Revise Assessments Due to Untimely Deduction Claim
Cited as the counterpart to Art. 235 para. 1 LT when discussing the conditions for rectifying decisions that have become final.
I.1.2020.257 · sg (Art. 150 Abs. 1 DBG)
Administrative Review Commission Upholds Tax Assessment Correction for Clerical Error in Data Entry
Cited as the federal equivalent of the provision governing the correction of clerical errors, which was applied by analogy/reference.
I.1.2020.257 · sg (Art. 150 Abs. 1 DBG)
Administrative Appeal Commission Upholds Tax Assessment Correction for Clerical Data Entry Error
Cited alongside Art. 198 Abs. 1 StG as the parallel provision governing the correction of clerical errors under federal direct tax law.
80.2020.125 · ti (Art. 150 cpv. 1 LIFD)
Taxpayer's Untimely Appeal Regarding Double Taxation of Professional Income
Cited in the reasoning to discuss the possibility of rectifying calculation and writing errors, which was rejected as a ground for merit review.
604 2019 123 · fr (Art. 150 Abs. 2 i.V.m. Art. 146 DBG)
Taxpayer Appeal Against Correction of Final Tax Assessment Based on Clerical Error
Cited in the section regarding the final judgment on appeal to the Federal Tribunal for the direct federal tax case.
604 2019 123 · fr (Art. 150 DBG)
Taxpayer Appeal Against Correction of Final Tax Assessment Based on Clerical Error
Cited in the reasoning section (3.6.) to justify the authority to correct the administrative error based on the concept of 'Schreibversehen' (clerical error).
100 2017 523 · be (Art. 150 DBG)
Taxpayer Appeal Against Revised Tax Assessments Based on Errors in Authority's Judgment
Cited in the reasoning as the basis for the rectification challenged, which the court ultimately found inapplicable because the error was in the formation of intent (Willensbildung).
SB.2015.00153 · zh (Art. 150 Abs. I DBG)
Taxpayer Consent to Erroneous Zero Assessment vs. Subsequent Correction
The court considered whether the correction of the assessment proposal qualified as rectification of an error in calculation or clerical error under this article.
SB.2014.00110 · zh (Art. 150 DBG)
Taxpayer Appeal for Retroactive Amendment of Tax Assessments Denied Due to Untimely Revision Claim and Lack of Assessment Error
This article is cited in the list of legal norms and is likely related to the procedural aspect of the final decision.
A/4002/2013 · ge (art. 150 al. 1 LIFD)
Taxpayer Appeal on Excessive Salary Deductions: Individual vs. Global Approach
Cited as a basis for reviewing the possibility of correcting calculation errors in the 2008 taxation, although the request based on this ground was rejected.
A/1056/2008 · ge (art. 150 al. 1 LIFD)
Taxpayers' Failure to Flag Obvious Tax Assessment Error Permits Rectification
Cited in the reasoning as a basis for the tax authority's right to unilaterally correct its manifest transcription error.
2011.11 · bl (Art. 150 DBG)
Void Rectified Tax Assessment Despite Taxpayer's Objection
Cited in the reasoning to discuss whether a rectification could have been made under this provision, but ultimately left open due to the nullity of the rectification.
530.2010.61 · bl (Art. 150 DBG)
Tax Authority's Rectified Assessment Void Due to Pending Objection
Cited to discuss the possibility of correcting accounting and clerical errors, although ultimately left undecided due to the non-validity of the contested administrative act.
80.2004.97 · ti (art. 150 cpv. 1 LIFD)
Taxpayer Appeal Regarding Uncorrected Income Tax Assessment Following Intermediate Assessment Cancellation
Cited in the reasoning as the relevant provision allowing for the rectification of calculation and writing errors, justifying the required action in the operative part.