642.11
LI
CH-VD
CH-VD
Art. 164 LOI sur les impôts directs cantonaux (LI) - Représentation [ 16 ]
Partie V, Titre II, Chapitre III
Art. 164 LI · Représentation [ 16 ]
1. La représentation devant les autorités chargées de l'application de la présente loi est régie par la loi sur la procédure administrative [D] .
2. …
Décisions judiciaires appliquant cette disposition (6)
FI.2023.0138 · vd (art. 164 al. 1 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the debtor's obligation to pay default interest for failing to pay due amounts on time (federal level).
FI.2023.0138 · vd (art. 164 al. 2 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding when default interest begins to run if the taxpayer is not responsible for the delay in receiving the calculation (federal level).
FI.2015.0155 · vd (art. 164 LIFD)
Taxpayer Appeal of Pension Lump-Sum Taxation and Remission Denial
Cited in the reasoning leading to the partial admission of the appeal regarding the waiver of late payment interest.
ML.2011.12 · vd (Art. 164 LIFD)
Tax Assessment Enforcement Upheld Despite Divorce Claim
Cited in the reasoning to establish that the tax assessment decision serves as a title for final lifting of opposition, including the accrued default interest.
FI.2008.0050 · vd (Art. 164 LI)
Taxpayer v. Tax Authority: Personal Taxation of Lease Termination Indemnity
Cited regarding the representation before tax authorities, used to confirm the representative's standing, though the issue was left open in the final rejection.
FI.2005.0023 · vd (art. 164 LI)
Taxpayer v. Tax Authority: Untimely Appeal Due to Lack of Proof of Change in Representation
This article, governing taxpayer representation, was cited in the reasoning concerning the validity of the mandate notification.