642.11
LI
CH-VD
CH-VD
Art. 151 LOI sur les impôts directs cantonaux (LI) - Autorité administrative
Partie V, Titre I
Art. 151 LI · Autorité administrative
1. L'Administration cantonale des impôts dirige et surveille les autorités chargées d'appliquer la loi. Elle donne les instructions nécessaires pour assurer une application juste et uniforme de la loi et de ses dispositions d'exécution.
Décisions judiciaires appliquant cette disposition (18)
FI.2022.0051 · vd (Art. 151 al. 1 LIFD)
Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding
Cited in the reasoning regarding the conditions under which the tax authority may proceed with a tax reassessment (rappel d'impôt).
FI.2021.0082 · vd (art. 151 al. 1 LIFD)
Tax Reassessment Validity and Tax Evasion Fines
Cited in the reasoning but the final order (II) annuls the tax recall based on the finding that the conditions for a tax recall under this article (new facts/evidence) were not met for the 2006-2009 periods.
FI.2018.0266 · vd (Art. 151 al. 1 LIFD)
Construction Company Tax Reassessment Appeal: Unjustified Deductions and Offshore Transactions
Cited to define the conditions under which a tax reassessment is possible for the 2006 tax period.
FI.2018.0074 · vd (Art. 151 al. 1 LIFD)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 4.a) to define the conditions for a tax assessment adjustment (rappel d'impôt) for the 2006 tax period.
FI.2015.0069 · vd (Art. 151 al. 1 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited as the legal basis for tax reassessment (rappel de l'impôt) when taxes have not been correctly assessed.
FI.2015.0033 · vd (art. 151 LIFD)
Employer Withholding Tax Liability for Foreign-Domiciled Employee
Mentioned in the reasoning as the restrictive alternative procedure for tax reassessment, contrasted with Art. 138 LIFD, although not the basis for the final order.
FI.2013.0109 · vd (art. 151 al. 1 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding the conditions for tax assessment recall, but not included in the dispositive orders (I-IV).
FI.2010.0015 · vd (Art. 151 al. 1 LIFD)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 7a as part of the legal basis authorizing the tax authority to issue a tax reassessment (rappel d'impôt).
FI.2009.0119 · vd (Art. 151 al. 1 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning regarding the legal basis for issuing a tax reassessment (rappel d'impôt).
FI.2008.0044 · vd (art. 151 al. 1 LIFD)
Tax Reassessment and Penalty Appeal Regarding Undisclosed Expenses and Timing of Expense Recognition
Cited in the reasoning as the basis for tax reassessment (rappel d'impôt) when unknown facts emerge, although not explicitly cited in the dispositive orders I-IV.
FI.2007.0136 · vd (Art. 151 al. 1 LIFD)
Tax Reassessments and Rulings Challenge (1995-2000)
Cited within the context of the grounds for tax reassessment (rappel d'impôt) for direct federal tax in the reasoning, although its application regarding the 1995 period was ultimately limited by prescription.
FI.2003.0032 · vd (Art. 151 al. 1 LIFD)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning to state the federal provision for tax recall.
FI.2006.0009 · vd (art. 151 al. 1 LIFD)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding the conditions for tax recall under federal law, but not explicitly cited in the final orders (I-IV).
FI.2004.0114 · vd (art. 151 al. 1 LIFD)
Taxpayer Appeals Rejected Due to Untimely Filing
Cited in the reasoning regarding the conditions under which the tax authority can notify a tax adjustment when a previous decision has become final due to untimeliness of the appeal.
FI.1998.0076 · vd (Art. 151 LIFD)
Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices
Cited for the procedure concerning tax reassessment under federal law.