642.11 LI

CH-VD

Art. 174 LOI sur les impôts directs cantonaux (LI) - Dépôt des déclarations [ 3, 24, 34, 36, 40 ]

Partie V, Titre III, Chapitre II, Section II

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Art. 174 LI · Dépôt des déclarations [ 3, 24, 34, 36, 40 ]

1. La déclaration, signée personnellement par le contribuable, doit être renvoyée avec les annexes prescrites, dans le délai fixé par le Département des finances, à l'adresse indiquée.

1bis. Le contribuable peut également déposer sa déclaration d'impôt par voie électronique. L'autorité fiscale lui fait parvenir un résumé de cette déclaration par le même canal et, à sa demande, par courrier dans les 6 jours. Faute de réclamation ou de nouvelle déclaration dans un délai de 6 jours, la déclaration d'impôt est réputée valablement déposée.

2. La personne qui conteste être contribuable doit exposer les motifs pour lesquels elle estime ne pas être astreinte à l'impôt.

3. Le délai de dépôt de la déclaration peut être prolongé par l'autorité de taxation sur demande écrite et motivée.

4. Si le contribuable ne dépose pas de déclaration dans les délais prescrits, l'autorité de taxation lui adresse une sommation l'invitant à déposer sa déclaration dans un délai de trente jours.

← Art. 173 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 175 LI →

Décisions judiciaires appliquant cette disposition (25)

FI.2024.0039 · vd (Art. 174 ss. LIFD)

Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case

Cited in reasoning section 3.c regarding tax evasion as a contravention, but not in the final orders.

FI.2022.0152 · vd (art. 174 al. 1 LIFD)

Taxpayer Fails to Substantiate Delays in Submitting Tax Documentation

The court upheld the fines based on the taxpayer's failure to comply with obligations under the LIFD.

FI.2020.0061 · vd (art. 174 LIFD)

Company in Liquidation v. Tax Authority (Fines for Unfiled Return)

The court confirmed the fine for failure to comply with the filing obligation, citing this article as the basis for the fine.

FI.2018.0065 · vd (art. 174 al. 3 LI)

Taxpayer Fee for Late Filing Upheld Despite Fiduciary Error

Cited in the reasoning section when discussing the non-applicability of delay extensions, which supports the confirmation of the decision.

FI.2015.0157 · vd (art. 174 al. 1 LIFD)

Tax Penalty Reduction for Late Filing Due to Administrative Error

This provision established the fine for the direct federal tax violation, which the court partially maintained.

FI.2009.0119 · vd (Art. 174 al. 2 LI)

Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion

Cited in reasoning regarding the requirement for the taxpayer to sign the tax return.

FI.2009.0014 · vd (art. 174 LIFD)

Taxpayer Reclamation Against Assessment Admissibility

Cited in the reasoning concerning the justification for maintaining the administrative fines.

FI.2009.0052 · vd (Art. 174 LIFD)

Representative's Liability for Undocumented Expenses and Tax Evasion Fines

Cited concerning the legal framework for tax evasion and participation.

FI.2009.0115 · vd (art. 174 LIFD)

Taxpayer Appeal Regarding Business Loss Deduction, Residency Status, and Tax Assessment

Cited in the dispositive (implicitly, as the basis for confirming the fine in item II, which references the fine confirmed by the administrative decision citing this article).

FI.2007.0083 · vd (art. 174 LIFD)

Tax Assessment Contest Validity and Fine Reduction

Cited in the dispositive (Order II) as the basis for confirming the principle of the fines imposed for failure to meet tax obligations.

FI.2006.0100 · vd (art. 174 LIFD)

Taxpayer Recourse Regarding Timeliness of Tax Objection and Fines

Cited as the legal basis for the fines imposed by the tax authority which were subsequently annulled.

FI.2006.0091 · vd (art. 174 LIFD)

Tax Assessment Challenge and Fine Annulment Due to Insufficient Documentation

Cited in the dispositive (Order II) as the basis for the initial imposition of fines which were subsequently annulled.

FI.2006.0091 · vd (art. 174 LIFD)

Tax Assessment Challenge and Fine Annulment Due to Insufficient Documentation

Cited in the reasoning (Considerant 6) when discussing the annulment of the fines, which is reflected in Order II.

FI.2007.0074 · vd (Art. 174 al. 2 LIFD)

Taxpayer Fined for Failure to File Declaration Despite Prior Assessment and Protest

This provision establishes the penalty for violating procedural obligations (failure to file a tax return), which was the basis for upholding the fine.

FI.2007.0032 · vd (art. 174 al. 2 LIFD)

Tax Assessment Appeal Dismissed Due to Lack of Substantiation; Fines Upheld

Cited in the reasoning to support the level of the fines imposed, in conjunction with Art. 241 LI.