642.11 LI

CH-VD

Art. 21 LOI sur les impôts directs cantonaux (LI) - Principe [ 15 ]

Partie II, Titre II, Chapitre I, Section III

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Art. 21 LI · Principe [ 15 ]

1. Sont imposables tous les revenus provenant de l'exploitation d'une entreprise commerciale, industrielle, artisanale, agricole ou sylvicole, de l'exercice d'une profession libérale ou de toute autre activité lucrative indépendante.

2. Tous les bénéfices en capital provenant de l'aliénation, de la réalisation ou de la réévaluation comptable d'éléments de la fortune commerciale font partie du produit de l'activité lucrative indépendante. Le transfert d'éléments de la fortune commerciale dans la fortune privée ou dans une entreprise ou un établissement stable sis à l'étranger est assimilé à une aliénation. La fortune commerciale comprend tous les éléments de fortune qui servent, entièrement ou de manière prépondérante, à l'exercice de l'activité lucrative indépendante ; il en va de même pour les participations d'au moins 20% au capital-actions ou au capital social d'une société de capitaux ou d'une société coopérative, dans la mesure où le détenteur les déclare comme fortune commerciale, au moment de leur acquisition. L'article 21b est réservé.

3. L'article 94 s'applique par analogie aux contribuables qui tiennent une comptabilité en bonne et due forme.

4. Les bénéfices provenant de l'aliénation d'immeubles agricoles ou sylvicoles sont ajoutés au revenu imposable pour la différence entre les dépenses d'investissement et la valeur déterminante pour l'impôt sur le revenu. La plus-value obtenue sur de tels immeubles est imposée conformément aux articles 61 et suivants.

← Art. 20d LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 21a LI →

Décisions judiciaires appliquant cette disposition (34)

FI.2024.0077 · vd (art. 21 al. 1 LIFD)

Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property

Cited as the basis for taxing the yield from real estate assets as taxable income (part of the substantive analysis).

FI.2022.0112 · vd (art. 21 al. 2 LI)

Taxation of Real Estate Donation from Commercial Assets

Cited in the reasoning as the cantonal equivalent provision concerning the taxation of capital gains upon transfer from commercial to private assets.

FI.2018.0225 · vd (art. 21 al. 1 et 2 LI)

Taxation of Capital Gain from Sale of Building Lot

The court confirmed that the capital gain from the sale of the PPE lots must be included in the taxable income from the independent lucrative activity according to this provision, which has identical content to Art. 18 LIFD.

FI.2018.0091 · vd (art. 21 al. 2 LI)

Psychiatrist's Apartment Building Reclassified as Commercial Asset for Tax Purposes

This provision, cited for its similar content to federal law, relates to the definition of commercial assets under cantonal law, which was at issue in the decision.

FI.2017.0032 · vd (art. 21 al. 1 LI)

Partnership Liquidation Profit Classification Dispute

This cantonal tax law article is cited in parallel with Art. 18 al. 1 LIFD as the basis for taxing independent activity income.

FI.2017.0032 · vd (art. 21 al. 2 LI)

Partnership Liquidation Profit Classification Dispute

This cantonal tax law article is cited in parallel with Art. 18 al. 2 LIFD regarding the taxability of capital gains from commercial assets.

FI.2015.0054 · vd (art. 20 et 21 LI)

Taxpayer Bankruptcy and Carryforward of Business Losses

Cited in the reasoning regarding taxable income from dependent and independent professional activity under cantonal law, though not explicitly cited in the final operative orders I-IV.

FI.2014.0145 · vd (art. 21 al. 1 LI)

Taxpayers v. Commissioner (2009 Tax Assessment and Capital Gain Inclusion)

Cited as part of the legal framework defining taxable income from independent professional activity.

FI.2014.0145 · vd (art. 21 al. 2 LI)

Taxpayers v. Commissioner (2009 Tax Assessment and Capital Gain Inclusion)

Cited to justify taxing the capital gain realized from the sale of the commercial asset in 2009.

FI.2013.0027 · vd (Art. 21 al. 1 LI)

Dentist Profit Reinvestment Tax Appeal

Cited in the reasoning as the general rule stating that income from independent lucrative activity is taxable, serving as the basis for the court's conclusion.

FI.2013.0027 · vd (Art. 21 al. 2 LI)

Dentist Profit Reinvestment Tax Appeal

Cited in the reasoning as the rule specifying that capital gains from the alienation of business assets are part of the income from independent activity.

FI.2010.0015 · vd (Art. 21 al. 1 LI)

Tax Reassessment and Evasion Fines Appeal

Cited in reasoning section 7b defining taxable income from independent activity.

FI.2011.0034 · vd (art. 21 al. 1 LI)

Taxpayer Appeal on Real Estate Sale Profit Classification

Cited in the reasoning regarding taxable income from commercial activity (LI).

FI.2011.0034 · vd (art. 21 al. 2 LI)

Taxpayer Appeal on Real Estate Sale Profit Classification

Cited in the reasoning regarding capital gains from commercial assets (LI).

FI.2010.0015 · vd (art. 21 al. 1 LI)

Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction

Cited as general legal basis defining taxable income from independent activity.