642.11
LI
CH-VD
CH-VD
Art. 207 LOI sur les impôts directs cantonaux (LI) - Rappel d'impôt ordinaire [ 18 ]
Partie V, Titre VII, Chapitre III
Art. 207 LI · Rappel d'impôt ordinaire [ 18 ]
1. Lorsque des moyens de preuve ou des faits jusque là inconnus de l'autorité fiscale lui permettent d'établir qu'une taxation n'a pas été effectuée, alors qu'elle aurait dû l'être, ou qu'une taxation passée en force est incomplète ou qu'une taxation non effectuée ou incomplète est due à un crime ou à un délit commis contre l'autorité fiscale, cette dernière procède au rappel de l'impôt qui n'a pas été perçu, y compris les intérêts.
2. Lorsque le contribuable a déposé une déclaration complète et précise concernant ses éléments imposables et que l'autorité fiscale en a admis l'évaluation, un rappel d'impôt est exclu, même si cette évaluation était insuffisante.
Décisions judiciaires appliquant cette disposition (12)
FI.2022.0051 · vd (art. 207 al. 1 LI)
Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding
Cited in the reasoning regarding the conditions under which the tax authority may proceed with a tax reassessment (rappel d'impôt).
FI.2021.0082 · vd (art. 207 al. 1 LI)
Tax Reassessment Validity and Tax Evasion Fines
Cited in the reasoning but the final order (II) annuls the tax recall based on the finding that the conditions for a tax recall under this article (new facts/evidence) were not met for the 2006-2009 periods.
FI.2018.0266 · vd (Art. 207 al. 1 LI)
Construction Company Tax Reassessment Appeal: Unjustified Deductions and Offshore Transactions
Cited to define the conditions under which a tax reassessment is possible for the 2006 tax period.
FI.2018.0016 · vd (Art. 207 al. 1 LI)
Taxpayer Income Underreporting and Evasion Penalties Appeal
Cited as the legal basis governing the conditions for tax recall (rappel d'impôt) for 2009 and 2010.
FI.2018.0074 · vd (Art. 207 al. 1 LI)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 4.a) to define the conditions for a tax assessment adjustment (rappel d'impôt) for the cantonal tax.
FI.2010.0015 · vd (Art. 207 al. 1 LI)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 7a as part of the legal basis authorizing the tax authority to issue a tax reassessment (rappel d'impôt).
FI.2009.0119 · vd (Art. 207 al. 1 LI)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning regarding the legal basis for tax reassessment under the current cantonal law (LI).
FI.2007.0136 · vd (Art. 207 al. 1 LI)
Tax Reassessments and Rulings Challenge (1995-2000)
Cited within the context of the grounds for tax reassessment (rappel d'impôt) for cantonal and communal tax in the reasoning, although its application regarding the 1995 period was ultimately limited by prescription.
FI.2003.0032 · vd (Art. 207 al. 1 LI)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning to state the new provision for tax recall, applicable from 2001.
FI.2006.0009 · vd (art. 207 al. 1 LI)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding the current cantonal tax recall law, but not explicitly cited in the final orders (I-IV).
FI.2004.0115 · vd (art. 207 LI)
Taxation of Transitional Pension Payment and Procedural Errors
Mentioned concerning the procedure for tax authority initiated revision, which the court found was not correctly followed by the authority.
FI.1999.0053 · vd (Art. 207 al. 1 et 2 LIFD)
Tax Exemption Calculation Based on Liquidation Surplus Reduction Dispute
This article, governing the reduction of tax on capital gains and liquidation surplus for real estate companies, was cited in the reasoning to dismiss the appellant's claim that it should apply to the military service exemption tax base.