Art. 199 LOI sur les impôts directs cantonaux (LI) - Principe [ 11, 16 ]

FI.2025.0029 · vd (Art. 199 de la loi cantonale du 4 juillet 2000 sur les impôts directs cantonaux (LI))

Tax Domicile Dispute: Federal vs. Cantonal Jurisdiction and Remand for Further Assessment

Cited in the reasoning to establish admissibility, but not explicitly mentioned in the final orders (I, II, III).

FI.2024.0091 · vd (art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Taxpayer Identity Theft Assessment Revision Time-Barred

Cited as part of the legal basis applicable by reference regarding the timeliness of the appeal.

FI.2024.0177 · vd (Art. 199 de la loi du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Tax Domicile Dispute: Workplace Proximity Over Parental Care Obligation

Cited as the basis for the admissibility of the appeal to the Cantonal Tribunal under administrative law procedure.

FI.2024.0039 · vd (Art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux - LI)

Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case

Cited in reasoning section 1 as part of the procedural basis confirming the appeal was filed in time, but not in the final orders.

FI.2024.0105 · vd (art. 95 de la loi vaudoise du 28 octobre 2008 sur la procédure administrative (LPA-VD; BLV 173.36), applicable par renvoi de l’art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Taxpayer Appeal Regarding Support Payment Taxation and Limitation Periods (2011-2018)

Cited as part of the general procedural admissibility requirements for entering into the merits of the appeal.

FI.2024.0135 · vd (art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis

Cited in the reasoning as the provision allowing the reference to LPA-VD.

FI.2024.0069 · vd (art. 199 LI)

Tax Domicile Dispute: Retention of Property vs. Center of Personal Interests

Cited via renvoi regarding the applicable procedural law for the time limit.

FI.2024.0031 · vd (art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed

Cited in the reasoning as the procedural article referring to the application of the cantonal procedural law.

FI.2024.0150 · vd (art. 199 LI)

Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office

Cited in the reasoning section regarding the applicability of the cantonal administrative procedure law by reference.

FI.2024.0111 · vd (art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Taxpayers v. Tax Authority Regarding Untimely Objection Filing

Cited as the basis for the application of procedural law via referral.

FI.2024.0132 · vd (art. 199 LI)

Taxpayer Appeal for Retroactive Application of Favorable Family Quotient Denied

Cited as the provision making Art. 95 LPA-VD applicable to the appeal (a procedural rule related to admissibility/timing).

FI.2024.0047 · vd (art. 199 de la loi cantonale du 4 juillet 2000 sur les impôts directs cantonaux [LI; BLV 642.11])

Taxpayer Appeal Regarding Capital Withdrawal Taxation for Independent Activity

Cited for the applicability of the cantonal administrative procedure law by reference.

FI.2023.0110 · vd (art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Parent-Child Loan Reclassified as Gift Taxable Upon Agreement

Cited in the reasoning related to the admissibility of the appeal (though not the main ground for the final order, it's part of the procedural context establishing jurisdiction/timeliness).

FI.2023.0013 · vd (art. 199 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Taxpayers v. Tax Authority: Home Office Deduction Dispute

Cited as part of the timely filing check, confirming admissibility via referral.

FI.2022.0168 · vd (art. 199 de la loi cantonale du 4 juillet 2000 sur les impôts directs cantonaux (LI; BLV 642.11))

Taxi Driver v. Tax Authority: Assessment Based on Living Expenses

Cited as the source of the cantonal procedural law applicable by reference.