642.11
LI
CH-VD
CH-VD
Art. 195 LOI sur les impôts directs cantonaux (LI) - Voies de droit [ 13, 44 ]
Partie V, Titre IV
Art. 195 LI · Voies de droit [ 13, 44 ]
1. Les décisions concernant l'existence et l'étendue de l'assujettissement (art. 191) et les décisions de perception peuvent faire l'objet d'une réclamation. Les articles 185 à 188 sont applicables.
2. ...
Décisions judiciaires appliquant cette disposition (5)
3.BB.2018.7 · ag (§ 195 Abs. 3 StG/Art. 132 Abs. 2 DBG)
Taxpayer's Share Valuation Dispute for 2014 Taxes Upheld
Requirement for written justification of the objection decision.
B.2019.205.B.2019.2 · sg (Art. 111 Abs. 1 i.V.m. Art. 195 Abs. 1 DBG)
Appeal Against Unlimited Tax Liability and Procedural Violations
Cited to justify the legality of the assistance provided by the ASU to the cantonal tax office, which was a central issue in the appeal.
B.2019.205.B.2019.206 · sg (Art. 111 Abs. 1 i.V.m. Art. 195 Abs. 1 DBG)
Tax Liability and Administrative Assistance in Canton
Cited in the reasoning to justify the admissibility of the information exchange (Amtshilfe) between the ASU and the Beschwerdegegner, which indirectly supports the confirmation of tax liability.
BE.2005.10 (art. 195 cpv. 5 LIFD)
Tax Authorities' Document Request Upheld Despite Procedural Errors
Cited as the legal basis for the fee imposed on the applicant.
BE.2005.10 (art. 195 cpv. 5 LIFD)
Tax Authorities' Document Request Upheld Despite Procedural Errors
Cited as the maximum amount that could be imposed as a fine, which the applicant argued the CHF 500 fee represented.