642.11
LI
CH-VD
CH-VD
Art. 171 LOI sur les impôts directs cantonaux (LI) - Travaux préparatoires
Partie V, Titre III, Chapitre I
Art. 171 LI · Travaux préparatoires
1. Les municipalités établissent et tiennent à jour les rôles des contribuables.
2. Elles signalent aux autorités de taxation les arrivées, départs et changements de situation des contribuables.
Décisions judiciaires appliquant cette disposition (6)
VB.2021.00756 · zh (Art. 171 DBG)
Unlawful Commercial Register Removal Without Tax Authority Consent
Cited as a legal basis requiring the consent of tax authorities for deletion from the Commercial Register in cases of lack of business activity and assets.
V 2021 61 · zg (Art. 171 DBG)
Appeal Against Commercial Register Deletion Due to Lack of Tax Authority Consent
The lack of prior notification to the cantonal tax administration for direct federal tax, required before deletion, rendered the administrative act unlawful.
VB.2021.00281 · zh (Art. 171 DBG)
Commercial Register Deletion Unlawful Without Tax Authority Consent
Cited as a legal provision whose requirements (tax authority approval) must be met for deletion due to lack of activity and assets.
VD.2017.204 · bs (§ 171 Abs. 4 StG i.V.m. § 30 Abs. 1 VRPG und Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 DBG)
Tax Assessment Appeal Regarding Estimated Unreported Income Due to Inadequate Bookkeeping
These provisions were cited in the operative clause concerning the imposition of procedural costs (Gebühr) on the appellant due to the rejection of the appeal.
AGVE.2004.3 · ag (Art. 171 DBG)
Company Remains Liable for Tax Debts During Liquidation
Cited to stipulate that deletion from the commercial register can only be done with the consent of the cantonal tax office.
AGVE.2004.3 · ag (Art. 171 DBG)
Company in Liquidation Remains Suable Until Tax Debts Settled
Deletion from the commercial register requires the consent of the cantonal tax office.