642.11 LI

CH-VD

Art. 231 LOI sur les impôts directs cantonaux (LI) - Remise [ 1, 13 ]

Partie V, Titre IX, Chapitre IV

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Art. 231 LI · Remise [ 1, 13 ]

1. L'Administration cantonale des impôts peut accorder une remise totale ou partielle des impôts, intérêts compensatoires et intérêts de retard, rappels d'impôts et amendes, lorsque leur paiement intégral frapperait trop lourdement le contribuable en raison de pertes importantes ou de tous autres motifs graves.

2. La demande de remise, motivée par écrit et accompagnée des preuves nécessaires, doit être adressée à l'autorité de taxation. Celle-ci, après avoir consulté l'autorité communale, donne son préavis à l'Administration cantonale des impôts qui prend la décision.

3. La décision de l'Administration cantonale des impôts est communiquée à l'autorité communale.

4. La procédure de remise est gratuite. Cependant, les frais peuvent être mis à la charge du requérant, en totalité ou partiellement, si sa demande est manifestement infondée.

5. La compétence d'octroyer une remise peut être déléguée aux Offices d'impôts de district ou à l'Office d'impôt des personnes morales.

← Art. 230 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 233 LI →

Décisions judiciaires appliquant cette disposition (29)

FI.2023.0056 · vd (Art. 231 al. 1 LI)

Tax Remittance Denial Based on Unused Asset Value

Cited as a legal basis supporting the conclusion that the tax remission should benefit the taxpayer and not their creditors, a key factor in rejecting the appeal.

FI.2022.0059 · vd (art. 231 al. 1 LI)

Taxpayer Appeal for Tax Remission Denied Due to Creditor Implications

The substantive law governing the remission of cantonal and communal taxes, used in the grounds for upholding the denial of remission.

FI.2022.0059 · vd (art. 231 al. 2 LI)

Taxpayer Appeal for Tax Remission Denied Due to Creditor Implications

Cited to establish that the municipality only has a consultative role in tax remission procedures.

FI.2020.0062 · vd (art. 231 al. 1 LI)

Taxpayers' Appeal for Tax Remission Denied Due to Imprudent Past Conduct

Cited as the Cantonal legal basis granting the tax authority the discretion to grant or refuse remission, which the court upholds.

FI.2020.0075 · vd (art. 231 al. 1 LI)

Taxpayer Alimony and Lease vs. Tax Remission Denial

The court confirmed that the conditions for remission under cantonal law were not met, specifically regarding disproportionate burden or grave reasons.

FI.2020.0090 · vd (art. 231 LI)

Taxpayer Appeal of Tax Assessment Revision Denial Due to Untimely Filing

Cited in the reasoning when discussing the subsequent rejection of the remission request, although not central to the final orders.

FI.2020.0010 · vd (art. 231 LI)

Taxpayer Appeal of Office Tax Assessment for Failure to File Timely Declaration

Mentioned as the legal basis for a potential request for tax remission, although not part of the final decision on the appeal itself.

FI.2018.0281 · vd (Art. 231 al. 1 LI)

Tax Remission Denial Due to Seizable Real Estate Equity Over Tax Debt

Cited in the reasoning discussing the cantonal criteria for granting tax remission (though the final order relies on rejecting the application of these criteria based on the presence of attachable assets).

FI.2019.0138 · vd (Art. 231 al. 1 LI)

Tax Remission Denial Upheld; Payment Plan Request Remanded

This article was the substantive provision justifying the Court's decision to reject the appeal concerning the tax remission request.

FI.2019.0129 · vd (art. 231 LI)

Taxpayer Appeal Regarding Share Transfer Tax Assessment

Mentioned as the legal basis for requesting a remission of the tax debt if financial difficulties arise, but not explicitly cited in the dispositive orders (I-IV).

FI.2018.0273 · vd (art. 231 al. 1 LI)

Taxpayer Appeal for Tax Remission Denied Due to Final Assessments and Sufficient Means

Cited in the reasoning (Considerant 3b, 4b) as the cantonal basis for tax remission, which the court interpreted based on federal law.

FI.2019.0003 · vd (Art. 231 al. 1 LI)

Tax Remission Denial for Disposable Income

Cited in the reasoning (point 3) as the cantonal equivalent of the federal law, supporting the dismissal of the appeal because the appellant did not suffer 'significant losses'.

FI.2018.0053 · vd (art. 231 LI)

Tax Appeal Inadmissibility Due to Missed Statutory Deadline

Cited in the reasoning, suggesting the appellants retain the right to request a remission of tax in the future.

FI.2018.0152 · vd (art. 231 LI)

Taxpayers' Time-Barred Objection to Default Tax Assessment Upheld

Cited in the reasoning as the article governing remission of tax payments, suggested as an avenue for the appellants.

FI.2017.0084 · vd (art. 231 LI)

Taxpayer Appeal of Assessment Years 2010-2013 Regarding Substantiation and Admissibility of Complaints

Cited as a procedural possibility for the taxpayers to request a tax remission, linked to the outcome of the main ruling (Point 7 of the considerations).