642.11
LI
CH-VD
CH-VD
Art. 17 LOI sur les impôts directs cantonaux (LI) - Exonérations temporaires d'entreprises de personnes
Partie II, Titre I, Chapitre IV
Art. 17 LI · Exonérations temporaires d'entreprises de personnes
1. Le Conseil d'Etat peut accorder des allégements fiscaux aux entreprises nouvellement créées qui servent les intérêts économiques du canton, pour l'année de fondation de l'entreprise et pour les neuf années suivantes. La modification importante de l'activité de l'entreprise peut être assimilée à une fondation nouvelle.
Décisions judiciaires appliquant cette disposition (14)
FI.2022.0067 · vd (art. 17 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 types of taxable income from employment.
FI.2022.0016 · vd (art. 17 al. 1 LIFD)
Taxpayer Appeal Regarding Employee Stock Option Taxation Timing
Cited in the reasoning to define the taxable income from employment, which justifies concluding that the options constituted taxable income upon exercise.
FI.2019.0113 · vd (Art. 17 LIFD)
Taxpayer v. Commissioner: Denial of Football Agency Loss Deductions Upheld
Cited alongside Art. 16 LIFD as the basis that income from dependent or independent activity is subject to taxation.
FI.2018.0287 · vd (Art. 17 al. 2 LIFD)
Taxation of Severance and Vacation Indemnity Payments
This provision, relating to capital payments analogous to pension scheme payments, formed the basis for annulling the taxation of the CHF 237,000 indemnity.
FI.2018.0016 · vd (Art. 17 LIFD)
Taxpayer Income Underreporting and Evasion Penalties Appeal
Cited alongside Art. 20 LI as the basis for determining the taxability of income from gainful employment, including employee options.
FI.2016.0134 · vd (Art. 17 al. 1 LIFD)
Taxpayer Appeal Regarding 2015 Professional Expense Deductions (Transport, Lodging, Meals)
Cited in the reasoning section regarding income taxable from employment.
FI.2015.0054 · vd (art. 17 et 18 LIFD)
Taxpayer Bankruptcy and Carryforward of Business Losses
Cited in the reasoning regarding taxable income from dependent and independent professional activity, though not explicitly cited in the final operative orders I-IV.
HC.2013.261 · vd (Art. 17 al. 1 LIFD)
Provisional Maintenance Calculation Appeal: Income Adjustment and Method Shift
Cited in support of the adjustment made to the appellant's income regarding the exclusion of family allowances.
FI.2009.0024 · vd (art. 17 al. 2 LIFD)
Severance Payment Taxation: Capital Withdrawal vs. Ordinary Income Based on Pension Gap Coverage
This provision governs the taxation of capital payments analogous to providence benefits made by the employer, which was applied to the portion of the indemnity recognized as having a providence character.
FI.2008.0116 · vd (art. 17 al. 2 LIFD)
Taxation of Severance Payment as Capital Benefit
The court admitted the appeal, finding that the severance payment qualifies as a capital payment analogous to a payment from a pension institution under this article.
FI.2008.0134 · vd (art. 17 al. 2 LIFD)
Severance Payment Pension Gap Favorable Taxation for Early Termination
The appeal was admitted based on this provision, which defines capital payments from the employer analogous to those from a pension institution for favorable taxation.
FI.2005.0183 · vd (art. 17 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral directe (LIFD; RS 642.11))
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning (section 2a) when defining taxable income for dependent lucrative activity, but not used in the final orders.
FI.2000.0016 · vd (art. 21 al. 1 lettre a AIFD et art. 17 LIFD)
Tax Authority v. Taxpayer Regarding Capital Gains Tax on Share Transfer
Cited in the reasoning to classify remuneration received as an administrator as income from dependent activity.
FI.1997.0148 · vd (art. 14, 17 al. 1er et 76 al. 1er let. a LI)
Fiscal Domicile of Married Persons: Center of Vital Interests Trumps Secondary Residence
Cited in the reasoning regarding the procedural handling of inter-communal equalization, although the court ultimately only ruled on the main appeal in the dispositive.