642.11
LI
CH-VD
CH-VD
Art. 186 LOI sur les impôts directs cantonaux (LI) - Forme et délai [ 11, 14 ]
Partie V, Titre III, Chapitre V
Art. 186 LI · Forme et délai [ 11, 14 ]
1. La réclamation s'exerce par acte écrit, adressé à l'autorité de taxation dans les trente jours dès la notification de la décision attaquée.
2. Le contribuable qui a été taxé d'office peut déposer une réclamation contre la taxation uniquement pour le motif qu'elle est manifestement inexacte. La réclamation doit être motivée et indiquer les moyens de preuve.
3. La réclamation déposée contre une décision de taxation déjà motivée peut être considérée comme un recours et être transmise au Tribunal cantonal, si le contribuable et l'Administration cantonale des impôts y consentent.
Décisions judiciaires appliquant cette disposition (67)
FI.2025.0112 · vd (art. 186 al. 2 LI)
Taxpayer Appeal Against Inadmissible Tax Claim Following Ex Officio Assessment
Cited in the reasoning section as the basis for the increased motivation requirement for the administrative appeal following an official tax assessment, which was central to the appeal's outcome.
FI.2024.0171 · vd (art. 186 al. 1 LI)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 6) when discussing the deadline for filing an appeal, but not used in the operative part (dispositif).
FI.2024.0171 · vd (art. 186 al. 2 LI)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 6) when discussing the requirements for challenging a tax assessment made ex officio, but not used in the operative part (dispositif).
FI.2024.0039 · vd (Art. 186 ss LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 3.c regarding the applicability of the CPP for fiscal felonies, but not in the final orders.
FI.2024.0135 · vd (art. 186 al. 2 LI)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning concerning manifest inaccuracy of an assessment.
FI.2021.0143 · vd (Art. 186 LI)
Taxpayers v. Tax Authority: Timeliness of Tax Assessment Appeal Due to Unproven Notification
Cited in the reasoning regarding the taxpayer's right to appeal a tax assessment.
FI.2022.0042 · vd (art. 186 al. 3 LI)
Taxpayer Appeal on Income Attribution Inadmissible Due to Procedural Error
This cantonal provision defines the conditions for a direct appeal concerning cantonal taxes, which the court analyzed in relation to the case before it.
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.2021.0137 · vd (art. 186 al. 2 LI)
Tax Assessment Appeal Timeliness and Scope Limitation
Cited as part of the legal basis for confirming the administrative decision that the appeal was filed too late.
FI.2021.0058 · vd (Art. 186 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.2020.0144 · vd (art. 186 al. 1 LI)
Taxpayers v. Cantonal Tax Administration (2014 Tax Claim Deadline)
Cited as part of the rule defining the deadline for filing an appeal (réclamation) which was determined to be missed.
FI.2020.0119 · vd (art. 186 al. 1 LI)
Tax Assessment Appeal Barred by Untimely Claim
Cited as part of the rule defining the requirement for the claim to be filed within thirty days.
FI.2019.0001 · vd (art. 186 al. 3 LI)
Taxpayer Challenge to Final Tax Statements as Res Judicata Violation
The text discusses treating the appellant's administrative complaint as an appeal based on this provision, although this is mentioned in the reasoning section (C) regarding the authority's request, not explicitly cited in the final orders as the main ground for the decision itself.
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.2018.0053 · vd (art. 186 al. 2 LI)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited as the cantonal rule specifying that an objection against a taxation made ex officio must indicate the grounds.