Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
642.11 LI CH-VD

Art. 162 LOI sur les impôts directs cantonaux (LI) - Offre de preuves

Partie V, Titre II, Chapitre III
Ouvrir la source officielle Texte complet (312 Articles) Version Markdown lisible par machine (.md)

Art. 162 LI · Offre de preuves

1. Les offres de preuves du contribuable doivent être acceptées, à condition qu'elles soient propres à établir des faits pertinents pour la taxation.

← Art. 161 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 163 LI →

Vous souhaitez savoir comment cette disposition s'applique à votre dossier ?

Analysez ce texte législatif avec la jurisprudence, la doctrine et les dispositions connexes dans Legislator AI.

Ouvrir dans Legislator →

Décisions judiciaires appliquant cette disposition (8)

FI.2023.0138 · vd (art. 162 al. 1 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the collection of tax based on the final assessment, or provisionally if the assessment is pending (federal level).
FI.2023.0138 · vd (art. 162 al. 2 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the imputation of provisionally paid taxes onto the definitively assessed taxes (federal level).
FI.2023.0138 · vd (art. 162 al. 3 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the collection of the difference if provisional payments are insufficient (federal level).
FI.2019.0192 · vd (art. 162 al. 3 LIFD)
Company v. Tax Authority (Tax Years 2003, 2007, 2009)
Cited in the reasoning for ordering the restitution of amounts paid for tax period 2003 because no tax was ultimately due.
GE.2019.0151 · vd (art. 162 LIFD)
Refusal of Citizenship Due to Tax Arrears
Cited to explain the distinction between provisional and definitive tax collection for federal taxes.
ML.2018.122 · vd (Art. 162 al. 1 LIFD)
Tax Assessment Notification Validity in Debt Collection Appeal
Cited to determine that the tax debt was not enforceable because the taxation decision had not been legally notified before the payment due date.
FI.2009.0078 · vd (Art. 162 LIFD)
Taxpayers v. Tax Authority: Allocation and Compensation of Prior Tax Credits and Payments (2003-2006)
Cited regarding the collection/restitution of differences when too much or too little Federal Direct Tax (IFD) has been collected.
FI.2006.0110 · vd (Art. 162 LIFD)
Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions
Cited in the reasoning to describe the provisional collection of federal tax based on the declaration.