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642.11 LI CH-VD

Art. 185 LOI sur les impôts directs cantonaux (LI) - Principe [ 16 ]

Partie V, Titre III, Chapitre V
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Art. 185 LI · Principe [ 16 ]

1. Le contribuable peut former une réclamation contre la décision de l'autorité de taxation, à l'exclusion des décisions fixant le for fiscal et celles relatives à la récusation. Ce droit appartient également à toute personne qui conteste être contribuable.

← Art. 184 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 186 LI →

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Décisions judiciaires appliquant cette disposition (9)

FI.2023.0138 · vd (art. 185 al. 1 LIFD)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the deferral of the due date for fines and costs when they are contested (federal level).
FI.2021.0120 · vd (Art. 185 et 186 al. 1 LI)
Taxpayer's Untimely Appeal Regarding 2018 Assessment Upheld
These articles were cited to discuss the procedural requirement for filing a complaint of objection under cantonal law, which justifies the court's final decision regarding the inadmissibility of the lower administrative appeal for the 2018 fiscal year (confirmed in order II).
FI.2021.0058 · vd (Art. 185 LI)
Bank's Appeal Against Tax Assessment Dismissed for Procedural Defect
Cited in the reasoning as the prerequisite for recourse, supporting the finding of inadmissibility based on non-exhaustion of means of appeal.
FI.2020.0058 · vd (Art. 185 LI)
Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard
Cited in the reasoning section regarding the procedure for tax review, but not explicitly in the dispositive.
FI.2018.0053 · vd (art. 185 et 186 al. 1 LI)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited as the cantonal rules governing the deadline for filing a tax objection (réclamation).
FI.2018.0049 · vd (Art. 185 de la loi du 4 juillet 2000 sur les impôts directs cantonaux (LI))
Taxpayer Wins Appeal Against Consolidated Taxation of Separate Pillar 3a Pension Benefits
Cited to establish the right to file an objection against the cantonal tax authority's decision.
ML.2012.284 · vd (art. 185 et 186 LI)
Tax Assessment Finality in Enforcement Proceedings
Cited in the reasoning regarding the time limit for objections, but not explicitly cited in the final orders (I-IV).
FI.2008.0039 · vd (Art. 185 LI)
Taxpayer v. Tax Authority: Real Estate Gain Tax Assessment Revision Denial Due to Untimely Objection
This article concerning the right to file a reclamation against a tax decision was cited to establish that the claimant had missed the ordinary appeal deadline.
FI.2005.0023 · vd (art. 185 LI)
Taxpayer v. Tax Authority: Untimely Appeal Due to Lack of Proof of Change in Representation
This article defines the taxpayer's right to appeal a tax assessment decision, which is the subject of the administrative decision confirmed in the final order.