642.11
LI
CH-VD
CH-VD
Art. 188 LOI sur les impôts directs cantonaux (LI) - Examen par l'Administration cantonale des impôts [ 1, 16, 44 ]
Partie V, Titre III, Chapitre V
Art. 188 LI · Examen par l'Administration cantonale des impôts [ 1, 16, 44 ]
1. L'Administration cantonale des impôts élucide les faits. Elle convoque le contribuable si elle le juge nécessaire ou s'il le demande. Elle arrête des propositions de règlement qu'elle soumet au contribuable. S'il les admet, la réclamation tombe.
2. Lorsque le contribuable repousse les propositions qui lui sont faites, l'Administration cantonale des impôts rend une décision motivée sur la réclamation.
3. L'Administration cantonale des impôts peut rendre directement une décision sur réclamation sans arrêter des propositions de règlement au sens de l'alinéa premier, si la détermination des éléments imposables a été motivée au niveau des Offices d'impôt de district ou de l'Office d'impôt des personnes morales.
4. La procédure de réclamation est gratuite. Toutefois, l'article 172, alinéa 2 dernière phrase, est applicable par analogie.
5. …
6. Pour le surplus, la loi sur la procédure administrative est applicable à l'exception des articles 17, 27a et 44a.
Décisions judiciaires appliquant cette disposition (14)
FI.2024.0171 · vd (art. 188 al. 6 LI)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 6.a and 6.b) regarding the applicability of procedural rules, but not used in the operative part (dispositif).
FI.2024.0039 · vd (Art. 188 al. 2 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 3.c regarding the application of the CPP for fiscal felonies, but not in the final orders.
FI.2023.0138 · vd (art. 188 al. 1 LI)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning regarding the conditions under which the cantonal tax administration must summon the taxpayer for a hearing (cantonal level).
FI.2021.0120 · vd (Art. 188 al. 6 LI)
Taxpayer's Untimely Appeal Regarding 2018 Assessment Upheld
This article provides for the application of LPA-VD articles (Art. 20 al. 1 and Art. 21 al. 1) regarding deadlines in cantonal tax law, justifying the finding on the tardiness of the 2018 objection (confirmed in order II).
FI.2020.0058 · vd (art. 188 al. 1 LI)
Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard
Cited in the reasoning section to discuss the cantonal procedure for the right to be heard, but not explicitly in the dispositive.
FI.2020.0058 · vd (art. 188 al. 3 LI)
Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard
Cited in the reasoning section to discuss the cantonal procedure for the right to be heard, but not explicitly in the dispositive.
FI.2019.0161 · vd (Art. 188 al. 2 LI)
Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation
Cited in the reasoning (Considerant 2.b) regarding the authority's obligation to issue a reasoned decision on reclamation.
FI.2019.0163 · vd (Art. 188 al. 2 LI)
Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division
Requires the tax administration to issue a reasoned decision on an objection.
FI.2020.0027 · vd (Art. 188 al. 6 LI)
Taxpayer Dependency Deduction for Brother Denied Due to Lack of Objective Indigence and Insufficient Support
Cited in the reasoning noting that the Cantonal Tax Law refers to the provisions of the LPA-VD.
FI.2020.0034 · vd (art. 188 LI)
Tax Appeal Inadmissibility Due to Failure to Exhaust Administrative Remedies
Cited in the reasoning regarding appealability, but not directly in the dispositive.
FI.2018.0053 · vd (art. 188 al. 6 LI)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited as the provision applicable by reference for the cantonal rules on calculating deadlines for objections.
FI.2010.0025 · vd (art. 187, 188 LI)
Taxpayer Appeal on Income Deductions for 2003/2004 Taxation Periods
Cited in the reasoning (considérant 2.a) regarding the tax authority's power to reconsider all tax elements during the objection procedure, which justifies the continuation of the review despite prior partial agreements.
FI.2009.0046 · vd (Art. 188 al. 1 LI)
Taxpayer's Attempt to Revise Tax Assessments Rejected Due to Prior Knowledge and Diligence Failure
Cited by the tax authority (ACI) to explain why the initial complaint fell away after the settlement proposal was accepted.
FI.2008.0143 · vd (art. 188 al. 1 de la loi sur les impôts directs cantonaux du 4 juillet 2000 (ci-après: LI))
Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)
Cited in the reasoning (point F) as the basis for the ACI's proposed taxable amounts, which the final orders largely confirmed for period 2003.