642.11
LI
CH-VD
CH-VD
Art. 216 LOI sur les impôts directs cantonaux (LI) - Bases de la perception [ 1 ]
Partie V, Titre IX, Chapitre I
Art. 216 LI · Bases de la perception [ 1 ]
1. L'impôt des personnes physiques est perçu sur la base de la décision de taxation ou, à ce défaut, d'un calcul provisoire. L'article 217 est réservé.
2. En cas de réclamation et de recours, l'impôt est dû sur les éléments déclarés ou admis par le contribuable.
Décisions judiciaires appliquant cette disposition (6)
GE.2019.0151 · vd (art. 216 al. 1 LI)
Refusal of Citizenship Due to Tax Arrears
Cited regarding the basis for tax collection (definitive assessment or provisional calculation) in Vaud.
ML.2018.121 · vd (Art. 216 al. 1 LI)
Tax Authority Debt Collection Opposition Appeal on Defective Notification
Cited in the reasoning as the basis for the argument that the tax debt was not due because the assessment decision had not been properly served.
FI.2015.0069 · vd (Art. 216 al. 1 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited (along with Art. 8 al. 3 LI) regarding the taxation period in case of domicile transfer within Switzerland.
FI.2011.0048 · vd (Art. 216 al. 1 LIFD)
Tax Domicile of Self-Sufficient Single Taxpayer Based on Place of Work
The provision concerning the date for determining fiscal domicile for the entire year was cited in the reasoning regarding retroactivity, but not in the dispositive orders.
FI.2006.0110 · vd (Art. 216 al. 2 LI)
Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions
Cited in the reasoning to explain the rule for tax due in case of objection/appeal under the new Cantonal Tax Law.
FI.2001.0086 · vd (art. 216, al. 2, LI)
Taxpayer Appeal Deadline Exceeded in Tax Assessment Challenge
Cited in the reasoning to justify the obligation to pay the tax corresponding to the declared elements, in the context of the taxpayer's refusal to pay.