642.11
LI
CH-VD
CH-VD
Art. 203 LOI sur les impôts directs cantonaux (LI) - Motifs
Partie V, Titre VII, Chapitre I
Art. 203 LI · Motifs
1. Une décision ou un prononcé entré en force peut être révisé en faveur du contribuable, sur sa demande ou d'office
a. lorsque des faits importants ou des preuves concluantes sont découverts;
b. lorsque l'autorité qui a statué n'a pas tenu compte de faits importants ou de preuves concluantes qu'elle connaissait ou devait connaître ou qu'elle a violé de quelque autre manière l'une des règles essentielles de la procédure;
c. lorsqu'un crime ou un délit a influé sur la décision ou le prononcé.
2. La révision est exclue lorsque le requérant invoque des motifs qu'il aurait déjà pu faire valoir au cours de la procédure ordinaire s'il avait fait preuve de toute la diligence qui pouvait raisonnablement être exigée de lui.
Décisions judiciaires appliquant cette disposition (53)
FI.2022.0041 · vd (art. 203 al. 2 LI)
Taxpayer's Failure to Verify Salary Certificate Voids Extraordinary Revision Claim
Cited alongside Art. 147 al. 2 LIFD as the corresponding provision in cantonal law excluding the revision.
FI.2021.0021 · vd (art. 203 al.1 let. b LI)
Taxpayer Sewage Charges Double Billing Appeal
The basis for annulling the lower authority's decision was the finding that the authority failed to consider important facts, which constitutes a ground for revision under this article.
FI.2021.0053 · vd (art. 203 al. 2 LI)
Tax Appeal Dismissed for Untimely Filing and Substantive Review Barred by Diligence Failure
Cited as the legal basis for excluding revision when grounds for appeal could have been raised earlier.
FI.2021.0031 · vd (Art. 203 al. 1 LI)
Taxpayer v. Commissioner of Wealth Tax (Property Division Post-Assessment)
This article, corresponding to Art. 147 LIFD, defines the grounds for revision under Cantonal Tax Law.
FI.2020.0090 · vd (art. 203 al. 1 let. b LI)
Taxpayer Appeal of Tax Assessment Revision Denial Due to Untimely Filing
Mentioned in the reasoning section as the cantonal equivalent to Art. 147 al. 1 let. b LIFD concerning violation of essential procedural rules.
FI.2019.0182 · vd (art. 203 al. 2 LI)
Taxpayers v. Tax Authority on Tax Assessment Revision
Cited as a ground for excluding the revision procedure because the applicants failed to demonstrate the required diligence.
FI.2019.0121 · vd (art. 203 al. 2 LI)
Taxpayers' Property Area Error Barred Revision of Past Tax Assessments
This provision, concerning the exclusion of revision if the applicant could have raised the points during the ordinary procedure with due diligence, was the ground for rejecting the revision request.
FI.2018.0273 · vd (art. 203 al. 1 LI)
Taxpayer Appeal for Tax Remission Denied Due to Final Assessments and Sufficient Means
Cited in the reasoning (Considerant 4a) regarding the procedure for revising taxation decisions, which the court noted was the correct route instead of remission for the challenges raised.
FI.2018.0216 · vd (art. 203 LI)
Taxpayers' Claim for Real Estate Gain Tax Revision Rejected Due to Failure to Raise Double Taxation Issue Timely
Cited as the central provision defining the conditions for the revision of cantonal and communal tax decisions.
FI.2018.0216 · vd (art. 203 al. 2 LI)
Taxpayers' Claim for Real Estate Gain Tax Revision Rejected Due to Failure to Raise Double Taxation Issue Timely
Cited to establish the principle that revision is excluded if the applicant invokes grounds they could have raised in ordinary proceedings with reasonable diligence.
FI.2017.0099 · vd (art. 203 al. 2 LI)
Taxpayers' Attempt to Revise Income Tax Assessments Based on Employer Fidelity Breach Rejected
This provision, concerning the exclusion of revision if grounds could have been raised earlier with due diligence, was the central basis for rejecting the revision request on the merits for the ICC.
FI.2017.0081 · vd (art. 203 al. 2 LI)
Taxpayers v. Tax Authority Regarding Revision of Assessments Based on Previously Knowable Error
Cited as the legal basis for excluding revision when grounds could have been raised in the ordinary procedure, justifying the dismissal of the appeal.
FI.2016.0102 · vd (Art. 203 al. 1 LI)
Taxpayer v. Tax Authority: Litigation Provision Deductions and Tax Assessment Recalculation
Cited in the reasoning regarding the conditions for the revision of tax assessments (periods 2004-2007), which the court ultimately denied entry into the merits of.
FI.2015.0078 · vd (Art. 203 al. 2 LI)
Taxpayer Valuation Challenge Time-Barred
This provision establishing the inadmissibility of revision when the applicant failed to show due diligence was cited as a basis for rejecting the revision request.
FI.2012.0043 · vd (Art. 203 al. 2 LI)
Taxpayers v. State: Denial of Tax Assessment Revision for Untimely Maintenance Expense Claim
Cited in the reasoning to support the rejection of the revision request because the appellants failed to demonstrate due diligence.