642.11 LI

CH-VD

Art. 152 LOI sur les impôts directs cantonaux (LI) - Autorités de taxation [ 1, 5 ]

Partie V, Titre I

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Art. 152 LI · Autorités de taxation [ 1, 5 ]

1. Les autorités de taxation comprennent

a. les Offices d'impôt de district, compétents pour taxer les personnes physiques;

b. l'Office d'impôt des personnes morales, compétent pour taxer les personnes morales;

c. l'Administration cantonale des impôts, compétente pour taxer les personnes physiques et les personnes morales, dans les cas définis par le Département des finances.

2. L'Administration cantonale des impôts collabore avec les Offices d'impôt de district et l'Office d'impôt des personnes morales; elle peut déléguer un collaborateur pour effectuer le contrôle des livres d'un contribuable.

3. Chaque municipalité désigne un délégué, ou deux délégués chargés d'examiner les déclarations des contribuables de sa commune, de renseigner l'Office d'impôt de district et l'Office d'impôt des personnes morales, ainsi que d'assurer la liaison avec la municipalité.

← Art. 151 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 153 LI →

Décisions judiciaires appliquant cette disposition (10)

FI.2022.0051 · vd (Art. 152 LIFD)

Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding

Cited in the reasoning regarding the statute of limitations for introducing a tax reassessment procedure.

FI.2020.0058 · vd (Art. 152 al. 1 LIFD)

Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard

Cited in the reasoning section concerning prescription, but not explicitly in the dispositive.

FI.2020.0058 · vd (Art. 152 al. 3 LIFD)

Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard

Cited in the reasoning section concerning prescription, but not explicitly in the dispositive.

FI.2017.0070 · vd (art. 152 LIFD)

Tax Reassessment Appeal: Disallowed Business Expenses and Prescription Periods

Used as part of the reasoning (point 5b) to determine the prescription period that led to the cancellation of tax assessments for 2003 and 2004.

FI.2013.0109 · vd (art. 152 al. 1 LIFD)

Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation

Cited in the reasoning section regarding the statute of limitations for tax assessment recall, but not included in the dispositive orders (I-IV).

FI.2013.0109 · vd (art. 152 al. 3 LIFD)

Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation

Cited in the reasoning section regarding the absolute statute of limitations for tax assessment recall, but not included in the dispositive orders (I-IV).

FI.2013.0043 · vd (art. 152 al. 3 LIFD)

Taxpayer Appeal of Income and Wealth Reassessments and Penalties Partially Granted on Statute of Limitations

The court used this provision to annul the tax reassessment for the years 1997-1999 because the absolute limitation period for the right to reassess had expired during the proceedings.

FI.1996.0090 · vd (Art. 152 LIFD)

Taxpayers v. Tax Administration Reassessment Appeal

This article on the prescription period for tax reassessments was used to determine the legality of the tax authorities' actions over time.

FI.1997.0158 · vd (art. 152 al. 2 LIFD)

Tax Reassessment and Fines Following Corporate Conversion and Undeclared Shareholder Benefits

Cited in the reasoning that opening a penal procedure also entails opening the tax procedure.

FI.1995.0024 · vd (art. 152 al. 2 LIFD)

Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed

Cited in the reasoning section (Point 3) concerning the link between tax assessment recall and the finding of tax evasion under federal law.