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642.11 LI CH-VD

Art. 204 LOI sur les impôts directs cantonaux (LI) - Délai

Partie V, Titre VII, Chapitre I
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Art. 204 LI · Délai

1. La demande de révision doit être déposée dans les nonante jours qui suivent la découverte du motif de révision, mais au plus tard dans les dix ans dès la notification de la décision ou du prononcé.

← Art. 203 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 205 LI →

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Décisions judiciaires appliquant cette disposition (11)

FI.2018.0216 · vd (art. 204 LI)
Taxpayers' Claim for Real Estate Gain Tax Revision Rejected Due to Failure to Raise Double Taxation Issue Timely
Cited to state the deadline for filing a request for revision (ninety days after discovering the ground for revision).
FI.2017.0099 · vd (art. 204 LI)
Taxpayers' Attempt to Revise Income Tax Assessments Based on Employer Fidelity Breach Rejected
Cited in the final orders through the finding of tardiness, leading to the inadmissibility of the revision request for the ICC.
FI.2015.0078 · vd (Art. 204 LI)
Taxpayer Valuation Challenge Time-Barred
This provision concerning the time limit for requesting a revision was cited as a basis for rejecting the revision request.
EF.2006.0005 · vd (Art. 204 LI)
Taxpayer Appeal Regarding Refusal to Revise Perpetual Building Right Valuation
This provision sets the deadline for filing a revision claim by analogy, which was central to rejecting the appellant's claim as untimely.
FI.2007.0034 · vd (art. 204 LI)
Taxpayers' Appeal on Income Tax Assessment and Refusal to Revise Prior Periods
Cited in the reasoning to discuss the deadline for filing a request for revision, but not explicitly in the final orders.
FI.2006.0016 · vd (art. 204 LI)
Taxpayers Appeal Rejection of Refund Claims Due to Missed Deadlines and Spouse's Impairment
Cited in the reasoning section as a legal basis concerning the deadline for filing a revision request for cantonal taxes.
CP.2007.0002 · vd (art. 204 LI)
Taxpayers v. Administrative Judge and Clerks Regarding Recusal and Judgment Revision
Cited in the reasoning regarding time limits for revision based on recusation in Vaud tax matters, contextualizing order II.
FI.2005.0181 · vd (Art. 204 LI)
Taxpayer Appeal Denied for Late Claim of Real Estate Gain Holding Period Adjustment
The time limit for filing a request for revision, which was implicitly confirmed as expired by the court's decision to reject the appeal.
FI.2004.0088 · vd (art. 204 LI)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning to explain the deadline for filing the revision request under cantonal law.
FI.2005.0007 · vd (art. 204 LI)
Taxpayers' Request to Revise Finalized Tax Assessments Denied Due to Lack of Diligence
Cited in the reasoning when discussing the deadline for filing a request for revision.
FI.2001.0031 · vd (art. 204 LI)
Tax Assessment Finality Overrides Subsequent Favorable Rulings
This article, modifying the time limits for revision requests, was mentioned when discussing the scope of revision.