642.11
LI
CH-VD
CH-VD
Art. 184 LOI sur les impôts directs cantonaux (LI) - Consultation
Partie V, Titre III, Chapitre IV
Art. 184 LI · Consultation
1. Toute personne peut consulter le résultat de la taxation des contribuables, dans les formes et aux conditions fixées par le Conseil d'Etat [AC] .
Décisions judiciaires appliquant cette disposition (18)
FI.2018.0157 · vd (art. 184 al. 1 let. a LIFD)
Taxpayer Appeal Regarding Undisclosed Revenue and Penalties
Cited in the reasoning section to justify the partial admission of the appeal regarding the annulment of fines for attempted tax evasion for years 2008 and 2009.
FI.2013.0109 · vd (art. 184 al. 1 let. b et al. 2 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding the statute of limitations for criminal prosecution, but not included in the dispositive orders (I-IV).
GE.2013.0137 · vd (Art. 184 LI)
Taxpayer Seeks Identity of Tax Data Inquirer vs. Tax Administration
This article was the subject of the original request (allowing consultation of tax results) which indirectly led to the administrative dispute.
FI.2007.0136 · vd (art. 184 LIFD)
Tax Reassessments and Rulings Challenge (1995-2000)
Cited in the reasoning when analyzing the prescription period for criminal prosecution/fines under federal law (10 years for consummated tax evasion).
FI.2007.0049 · vd (Art. 184 LIFD)
Tax Evasion Fines Appeal: Insufficient Rent and Pension Benefits
Mentioned in the reasoning to establish the prescription deadlines for federal direct tax for periods after the LIFD came into force (1995 and 1996).
FI.2003.0022 · vd (Art. 184 al. 1 let. a LIFD)
Tax Reassessment and Fine Appeals on Undisclosed Assets and Loan Waivers
Cited for the statute of limitations for criminal proceedings, specifically regarding tax evasion.
FI.2006.0009 · vd (art. 184 LIFD)
Tax Authority Revision Procedure Error Regarding Director Salaries
Cited in the reasoning section as the basis for prescription interruption, but not explicitly cited in the final orders (I-IV).
FI.2005.0191 · vd (Art. 184 al. 1 let. a LIFD)
Tax Evasion and Undisclosed Income Reassessment
Used to establish that the statute of limitations for tax evasion has not expired.
FI.2005.0191 · vd (Art. 184 al. 1 let. b LIFD)
Tax Evasion and Undisclosed Income Reassessment
Used to establish that the statute of limitations for tax evasion has not expired.
FI.1998.0076 · vd (Art. 184 LIFD)
Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices
Cited for the prescription periods for tax evasion and attempted tax evasion under federal law.
FI.1998.0076 · vd (Art. 184 al. 1 let. a LIFD)
Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices
Cited for the prescription period for attempted tax evasion under federal law.
FI.1998.0076 · vd (Art. 184 al. 1 let. b LIFD)
Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices
Cited for the prescription period for consummated tax evasion under federal law.
FI.1998.0076 · vd (Art. 184 al. 2 LIFD)
Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices
Cited for the interruption of prescription periods for tax evasion under federal law.
FI.1996.0090 · vd (Art. 184 al. 1 let. b LIFD)
Taxpayers v. Tax Administration Reassessment Appeal
This article on the relative prescription period for tax evasion was used to determine the legality of the tax authorities' actions over time.
FI.1996.0090 · vd (Art. 184 al. 2 LIFD)
Taxpayers v. Tax Administration Reassessment Appeal
This article on the absolute prescription period for tax evasion was used to determine the legality of the tax authorities' actions over time.