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642.11 LI CH-VD

Art. 223 LOI sur les impôts directs cantonaux (LI) - Intérêts moratoires et rémunératoires

Partie V, Titre IX, Chapitre III
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Art. 223 LI · Intérêts moratoires et rémunératoires

1. Les dettes fiscales qui n'ont pas été acquittées dans le délai de paiement (art. 222) portent intérêt dès la fin du délai au taux fixé par le Conseil d'Etat.

2. Le Conseil d'Etat fixe un intérêt rémunératoire pour les versements effectués par les contribuables avant les échéances des articles 218 et 221.

← Art. 222 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 224 LI →

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Décisions judiciaires appliquant cette disposition (9)

GE.2019.0151 · vd (art. 223 LI)
Refusal of Citizenship Due to Tax Arrears
Cited regarding the accrual of default interest on unpaid Vaud cantonal tax debts.
FI.2015.0155 · vd (art. 223 LI)
Taxpayer Appeal of Pension Lump-Sum Taxation and Remission Denial
Cited in the reasoning leading to the partial admission of the appeal regarding the waiver of late payment interest.
ML.2012.313 · vd (Art. 223 LI)
Tax Assessment Finality in Debt Enforcement Proceedings
Cited as part of the reasoning that the enforceable administrative decision covered the claim including the default interest.
ML.2012.314 · vd (Art. 223 LI)
Tax Authority Set-Off Against Debtor's Income Tax Liability Upheld
Cited to confirm that the tax decision and final statement are valid grounds for definitive lifting of opposition for the amount pursued, including default interest.
ML.2012.318 · vd (Art. 223 LI)
Tax Enforcement vs. Medical Incapacity Appeal
Cited in the reasoning to support the inclusion of default interest as part of the enforceable title, but not explicitly in the final orders.
ML.2012.319 · vd (Art. 223 LI)
Tax Assessment Enforcement Against Unfiled Return
Cited to confirm that the tax decision and final statement are grounds for definitive lifting of opposition, including the default interest.
ML.2012.320 · vd (Art. 223 LI)
Tax Enforcement for Unfiled Return Upheld Despite Untimely Medical Defense
Cited to confirm that the enforceable decisions also cover default interest.
ML.2012.85 · vd (art. 223 LI)
Tax Authority v. Debtor (Enforcement Proceedings for Unpaid Penalty)
Cited in the reasoning to confirm that the tax decision and final statement of account also cover the default interest, supporting the decision to grant final lifting.
FI.2010.0077 · vd (Art. 223 al. 1 LI)
Taxpayer Interest Liability on Underpaid Provisional Tax
Substantive law defining when tax debts carry default interest, forming the context of the dispute.