642.11
LI
CH-VD
CH-VD
Art. 16 LOI sur les impôts directs cantonaux (LI) - Personnes physiques [ 25 ]
Partie II, Titre I, Chapitre IV
Art. 16 LI · Personnes physiques [ 25 ]
1. Les personnes bénéficiaires d'exemptions fiscales visées à l'article 2, alinéa 2 de la loi fédérale du 22 juin 2007 sur l'Etat hôte [C] sont exemptées des impôts dans la mesure où le prévoit le droit fédéral.
2. En cas d'assujettissement partiel, l'article 7, alinéa 1, est applicable.
Décisions judiciaires appliquant cette disposition (24)
FI.2023.0013 · vd (art. 16 al. 1 LIFD)
Taxpayers v. Tax Authority: Home Office Deduction Dispute
Cited in the reasoning establishing the scope of taxable income, relevant to the dispute over independent activity income.
FI.2022.0067 · vd (art. 16 al. 1 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the scope of income tax.
FI.2022.0016 · vd (art. 16 al. 1 LIFD)
Taxpayer Appeal Regarding Employee Stock Option Taxation Timing
Cited in the reasoning to define the scope of income taxation, which supports the ground for confirming the decision.
FI.2021.0044 · vd (Art. 16 LIFD)
Taxability of Settlement Payment for Alleged Moral Damages Following Dismissal
The monthly payment was considered an increase in assets subject to taxation under this article.
FI.2020.0002 · vd (Art. 16 al. 1 LIFD)
Taxpayer Wine Collection Gains Reclassified from Income to Private Capital
The court implicitly relies on the scope of this article (taxable income) to ultimately rule that the gains were not taxable income.
FI.2020.0002 · vd (Art. 16 al. 3 LIFD)
Taxpayer Wine Collection Gains Reclassified from Income to Private Capital
The court implicitly relies on the exemption for private capital gains when annulling the taxation based on independent lucrative activity.
FI.2019.0113 · vd (Art. 16 al. 1 LIFD)
Taxpayer v. Commissioner: Denial of Football Agency Loss Deductions Upheld
Cited as the basis that income from dependent or independent activity is subject to taxation, which forms part of the legal analysis leading to the rejection of the loss deduction.
FI.2016.0145 · vd (Art. 16 al. 1 LIFD)
Tax Assessment Appeal: Forgivable Loan as Taxable Income
Cited in the reasoning to establish that all taxpayer income is subject to taxation (Considerant 3.a).
FI.2016.0134 · vd (Art. 16 al. 1 LIFD)
Taxpayer Appeal Regarding 2015 Professional Expense Deductions (Transport, Lodging, Meals)
Cited in the reasoning section regarding the scope of income tax (all revenues are taxable).
FI.2015.0069 · vd (Art. 16 al. 1 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited as the general provision defining taxable income (revenu) for income tax purposes.
FI.2015.0054 · vd (art. 16 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct (LIFD; RS 642.11))
Taxpayer Bankruptcy and Carryforward of Business Losses
Cited in the reasoning regarding the scope of direct federal tax, though not explicitly cited in the final operative orders I-IV.
FI.2013.0109 · vd (art. 16 al. 1 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section to define the object of income tax, but not included in the dispositive orders (I-IV).
FI.2014.0145 · vd (art. 16 al. 1 de la loi fédérale du 14 décembre sur l'impôt fédéral direct – LIFD; RS 642.11)
Taxpayers v. Commissioner (2009 Tax Assessment and Capital Gain Inclusion)
Cited as part of the legal framework establishing that income is subject to tax.
FI.2014.0145 · vd (art. 16 al. 3 LIFD)
Taxpayers v. Commissioner (2009 Tax Assessment and Capital Gain Inclusion)
Cited as part of the legal framework concerning the exemption of capital gains from the alienation of private assets.
FI.2010.0015 · vd (Art. 16 al. 1 LIFD)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 7b as the general rule defining taxable income.