Art. 168 LOI sur les impôts directs cantonaux (LI) - Restitution [ 16 ]

FI.2024.0171 · vd (art. 168 LI)

Tax Assessment Appeal Timeliness Dispute

Cited in the reasoning section (Considerant 7.d) in the context of the appellant not asserting any grounds for restitution of time limits, but not used in the operative part (dispositif).

FI.2022.0050 · vd (Art. 168 LI)

Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution

Cited via referral regarding the application of Art. 22 LPA-VD concerning the excusable delay for filing the appeal for the cantonal tax.

FI.2021.0143 · vd (Art. 168 LI)

Taxpayers v. Tax Authority: Timeliness of Tax Assessment Appeal Due to Unproven Notification

Cited in the reasoning regarding the rules applicable to the reestablishment of time limits, referenced from the Vaud law (Art. 22 LPA-VD).

ML.2012.314 · vd (Art. 168 LI)

Tax Authority Set-Off Against Debtor's Income Tax Liability Upheld

Mentioned by the appellant as the ground under which he sought relief, but not explicitly cited in the dispositive orders as a basis for the court's decision.

ML.2012.318 · vd (Art. 168 LI)

Tax Enforcement vs. Medical Incapacity Appeal

Mentioned by the appellant regarding the request for restitution of time, but not cited in the dispositive order itself, thus excluded based on the rule.

ML.2012.319 · vd (Art. 168 LI)

Tax Assessment Enforcement Against Unfiled Return

Mentioned by the appellant as the basis for requesting a time extension, but the court rejected this procedural argument as it was not raised before the tax authorities.

ML.2012.320 · vd (Art. 168 LI)

Tax Enforcement for Unfiled Return Upheld Despite Untimely Medical Defense

Mentioned by the appellant as the basis for requesting a restitution of time, which the court considered an issue for the tax authorities, although this provision is not part of the final orders.

FI.2008.0058 · vd (art. 168 al. 1et 2 LI)

Tax Appeal Inadmissibility Due to Untimely Filing and Insufficient Initial Objection

This provision concerning the restitution of deadlines was cited in the legal reasoning related to the grounds for restoring the appeal period.

FI.2006.0016 · vd (art. 168 LI)

Taxpayers Appeal Rejection of Refund Claims Due to Missed Deadlines and Spouse's Impairment

Cited in the reasoning section concerning the deadline for requesting restitution of the appeal deadline for cantonal taxes after an impediment ceases.

FI.2007.0050 · vd (Art. 168 al. 1 LI)

Taxpayer Appeal Regarding Untimely Filing of Tax Claims

Cited regarding the possibility of restitution of the deadline if the taxpayer establishes they were prevented from acting without fault.

FI.2006.0072 · vd (Art. 168 al. 1 et 2 LI)

Taxpayer Late Filing Challenge Rejected Due to Admission of Receipt and Lack of Incapacity Proof

The court noted that the claimant failed to file a request for restoration of time limits, as required by this article, which would have been necessary if the delay was excused.

FI.2006.0077 · vd (Art. 168 al. 2 LI)

Tax Objection Inadmissibility Upheld Due to Untimely Filing

Although cited in the reasoning section regarding the failure to respect the deadline for claiming restitution, it was not explicitly cited in the final orders (I, II, III).

FI.2006.0080 · vd (art. 168 al. 1 LI)

Taxpayer Failure to Prove Timely Receipt of Tax Objection

This provision, concerning the restoration of time limits, was cited to explain why the time limit for filing the claim could not be restored to the appellants.

FI.2006.0080 · vd (art. 168 al. 2 LI)

Taxpayer Failure to Prove Timely Receipt of Tax Objection

This provision, regarding the written and motivated presentation of a request for restoration of a time limit, was cited in the reasoning regarding the inadmissibility of the claim.

FI.2005.0200 · vd (art. 168 LI)

Tax Objection Timeliness Appeal

This article, cited regarding the requirements for requesting a restoration of time limits, provides the framework for evaluating the appellant's situation, although restoration was ultimately denied.