642.11
LI
CH-VD
CH-VD
Art. 176 LOI sur les impôts directs cantonaux (LI) - Collaboration ultérieure [ 29, 31 ]
Partie V, Titre III, Chapitre II, Section II
Art. 176 LI · Collaboration ultérieure [ 29, 31 ]
1. Le contribuable doit faire tout ce qui est nécessaire pour assurer une taxation complète et exacte.
2. Sur demande de l'autorité de taxation, il doit notamment fournir des renseignements oraux ou écrits, présenter ses livres comptables, les pièces justificatives et autres attestations ainsi que les pièces concernant ses relations d'affaires.
3. Les personnes physiques qui exercent une activité lucrative indépendante et les personnes morales doivent conserver pendant dix ans les livres ou les relevés prévus à l'article 175, alinéa 2, ainsi que les pièces justificatives en relation avec leur activité. Le mode de tenue et de conservation de ces documents est régi par les articles 957 à 958f CO [V] .
Décisions judiciaires appliquant cette disposition (65)
FI.2024.0039 · vd (Art. 176 al. 1 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 4.a to define the criteria for attempted tax evasion (tentative de soustraction), which is the subject matter of the appeal concerning the fine, although the final order does not explicitly reference it for the rejection.
FI.2024.0039 · vd (Art. 176 al. 2 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 5.a to determine the general amount of the fine for attempted evasion, but not explicitly in the final orders.
FI.2024.0068 · vd (art. 176 al. 2 LIFD)
Tax Evasion Appeal Timeliness and Penalty Confirmation
Cited in the final order (implied by the confirmation of the decision on fines for attempted tax evasion).
FI.2023.0035 · vd (Art. 176 al. 2 LIFD)
Appellant v. Cantonal Tax Authority (Attempted Tax Evasion Fines)
Applied to fix the fine for attempted tax evasion at two-thirds of the penalty for intentional and completed evasion.
FI.2022.0106 · vd (art. 176 al. 2 LIFD)
Tax Evasion Liability for Undeclared Marital Assets
Cited in the reasoning (Consid. 7) as the basis for fixing the fine for attempted tax evasion at two-thirds of the penalty that would have been imposed for intentional and consummated evasion.
FI.2021.0082 · vd (art. 176 al. 2 LIFD)
Tax Reassessment Validity and Tax Evasion Fines
Cited in the reasoning to justify the amount of the fine fixed at two-thirds of the tax evaded for attempted evasion, confirming the decision regarding fines in order III.
FI.2020.0027 · vd (Art. 176 LI)
Taxpayer Dependency Deduction for Brother Denied Due to Lack of Objective Indigence and Insufficient Support
Cited in the reasoning concerning the authority's duty to verify the tax return under the inquisitorial principle.
FI.2013.0028 · vd (art. 176 al. 1 LIFD)
Corporation v. Tax Authority: Tax Evasion Penalties Upheld for Undocumented Expenses
Cited as part of the legal basis for confirming the attempted tax evasion finding for the 2005 period where taxation was not yet final (tentative de soustraction).
FI.2010.0015 · vd (Art. 176 LIFD)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 9a concerning the rules for attempted tax evasion.
FI.2010.0015 · vd (art. 176 LIFD)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for attempted tax evasion in federal law.
FI.2010.0015 · vd (art. 176 al. 1 LI)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as general legal basis for the obligation to collaborate in the assessment.
FI.2010.0015 · vd (art. 176 al. 1 LIFD)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for fining attempted tax evasion.
FI.2010.0015 · vd (art. 176 al. 2 LIFD)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for calculating the fine for attempted tax evasion.
FI.2011.0002 · vd (art. 176 al. 1 LIFD)
Appeal Against Tax Assessments and Penalties for Income and Wealth Tax Evasion
Cited in the context of the penalty for attempted tax evasion, which is partially admitted regarding the fines.
FI.2011.0003 · vd (art. 176 LIFD)
LLC Tax Evasion for Failing to Book Real Estate Profits
Cited in reasoning to establish the legal basis for the confirmed tax evasion penalties for the federal direct tax (tentative de soustraction, coefficient 2/3).