642.11
LI
CH-VD
CH-VD
Art. 180 LOI sur les impôts directs cantonaux (LI) - Exécution
Partie V, Titre III, Chapitre III
Art. 180 LI · Exécution
1. L'autorité de taxation contrôle la déclaration d'impôt, les annexes, et procède aux investigations nécessaires.
2. Elle effectue la taxation d'office sur la base d'une appréciation consciencieuse si, malgré sommation, le contribuable n'a pas satisfait à ses obligations de procédure ou que les éléments imposables ne peuvent être déterminés avec toute la précision voulue en l'absence de données suffisantes. Elle peut prendre en considération les coefficients expérimentaux, l'évolution de fortune et le train de vie du contribuable.
Décisions judiciaires appliquant cette disposition (13)
FI.2024.0135 · vd (art. 180 al. 2 LI)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning regarding the obligation for tax assessment to be based on conscientious appreciation.
FI.2018.0264 · vd (art. 180 al. 1 LI)
Taxpayer Domicile Dispute: University Studies vs. Center of Vital Interests
The cantonal procedural rule obligating tax authorities to investigate facts related to fiscal domicile (equivalent to Art. 123 al. 1 LIFD).
FI.2009.0006 · vd (art. 180 LIFD)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning when discussing liability for fines related to tax evasion.
FI.2009.0119 · vd (Art. 180 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited regarding the liability of a married person for tax evasion concerning elements belonging to them.
FI.2008.0143 · vd (art. 180 al. 2 LI)
Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)
Cited in the reasoning (point 2c) concerning the prerequisite of a prior warning for an official assessment, relevant to the finding that ordinary assessment procedures were applicable.
FI.2003.0076 · vd (art. 180 al. 1 LI)
Taxpayer Fails to Meet Reclamation Deadline Due to Untimely Justification
Cited in the reasoning regarding the tax authority's control but not cited in the dispositive orders (I-IV).
FI.2003.0076 · vd (art. 180 al. 2 LI)
Taxpayer Fails to Meet Reclamation Deadline Due to Untimely Justification
Cited in the reasoning regarding default assessment but not cited in the dispositive orders (I-IV).
FI.2005.0003 · vd (art. 180 LI)
Taxpayer Appeal Against Income and Wealth Tax Reassessments
Cited in the reasoning as the procedural basis for the court's decision to refer the fortune tax aspect back to the lower authority for reconsideration, based on the requirements for office assessment.
FI.2004.0106 · vd (art. 180 al. 1 LI)
Taxpayers v. Cantonal Tax Administration (Late Tax Objection Appeal)
Cited in the reasoning regarding the tax authority's power to investigate after receiving a tax declaration.
FI.2004.0106 · vd (art. 180 al. 2 LI)
Taxpayers v. Cantonal Tax Administration (Late Tax Objection Appeal)
Cited in the reasoning as the legal basis for the ex officio taxation carried out by the tax authority.
FI.2003.0117 · vd (Art. 180 al. 2 LI)
Taxpayer Objection Admissibility and Fine Assessment Remand
Cited to define the circumstances under which an office taxation is permissible, namely when procedural obligations are not met or when taxable elements cannot be determined with sufficient precision.
FI.1996.0100 · vd (art. 180 LIFD)
Tax Reassessments and Fines Appeal (1987-1994)
Cited in the reasoning section regarding spousal liability under the LIFD.
FI.1995.0024 · vd (art. 180 LIFD)
Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed
Cited in the reasoning section (Point 6) to define the individual liability of spouses for tax evasion elements under federal law, justifying the annulment of fines against Mrs. X.