642.11 LI

CH-VD

Art. 153 LOI sur les impôts directs cantonaux (LI) - Offices d'impôt de district; Office d'impôt des personnes morales [ 1 ]

Partie V, Titre I

Ouvrir la source officielle Texte complet (312 Articles) Version Markdown lisible par machine (.md)

Art. 153 LI · Offices d'impôt de district; Office d'impôt des personnes morales [ 1 ]

1. Les Offices d'impôt de district et l'Office d'impôt des personnes morales sont dirigés par le préposé aux impôts.

← Art. 152 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 154 LI →

Décisions judiciaires appliquant cette disposition (11)

FI.2022.0051 · vd (Art. 153 LIFD)

Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding

Cited in the reasoning regarding the requirement to notify the taxpayer of the opening of a tax reassessment procedure.

FI.2020.0058 · vd (Art. 153 al. 3 LIFD)

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

Cited in the reasoning section regarding the procedure for tax review, but not explicitly in the dispositive.

FI.2018.0074 · vd (Art. 153 al. 3 LIFD)

Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld

Cited in the reasoning section (Considerant 5.b) regarding the burden of proof in the context of tax reassessments.

FI.2016.0145 · vd (Art. 153 al. 3 LIFD)

Tax Assessment Appeal: Forgivable Loan as Taxable Income

Cited in the reasoning to confirm the obligation to cooperate in the context of a tax reassessment procedure (Considerant 3.b).

FI.2015.0069 · vd (Art. 153 al. 3 LIFD)

Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008

Cited in relation to the parties' obligation to cooperate in the tax reassessment procedure.

FI.2013.0109 · vd (art. 153 al. 3 LIFD)

Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation

Cited in the reasoning section regarding the duty to cooperate in recall proceedings, but not included in the dispositive orders (I-IV).

FI.2010.0015 · vd (art. 153 al. 3 LIFD)

Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction

Cited to confirm that the obligation to collaborate in the assessment extends to the tax recall procedure.

FI.2003.0032 · vd (Art. 153 al. 3 LIFD)

Tax Assessment, Penalty, and Loss Carry-Forward Dispute

Cited in the reasoning regarding the taxpayer's duty to cooperate in the tax recall procedure.

FI.2006.0009 · vd (art. 153 al. 3 LIFD)

Tax Authority Revision Procedure Error Regarding Director Salaries

Referenced in the reasoning section regarding the obligation to cooperate in tax recall procedures, but not explicitly cited in the final orders (I-IV).

FI.1998.0076 · vd (Art. 153 LIFD)

Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices

Cited for the procedure concerning tax reassessment under federal law.

FI.1997.0158 · vd (art. 153 LIFD)

Tax Reassessment and Fines Following Corporate Conversion and Undeclared Shareholder Benefits

Cited in the reasoning regarding the tax recall procedure under the new law, used to argue against the necessity of separate procedures.