642.11
LI
CH-VD
CH-VD
Art. 239 LOI sur les impôts directs cantonaux (LI) - Réclamation [ 13 ]
Partie V, Titre IX, Chapitre VII
Art. 239 LI · Réclamation [ 13 ]
1. A l'exception des décisions rendues en application de l'article 233, les décisions rendues par l'autorité fiscale en application du présent titre peuvent faire l'objet d'une réclamation. L' autorité statue dans un délai d'une année dès le dépôt de la réclamation. Les articles 185 à 188 sont applicables.
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Décisions judiciaires appliquant cette disposition (6)
FI.2023.0138 · vd (art. 239 al. 1 LI)
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited in the reasoning as the provision by which Art. 188 para. 1 LI is applicable in this context.
FI.2023.0138 · vd (art. 239 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux (LI))
Taxpayer Appeal of Final Assessments Barred by Res Judicata
Cited as the legal basis allowing decisions under Title IX to be subject to a complaint, establishing the context for the admissibility of the appeal.
FI.2018.0016 · vd (Art. 239 LI)
Taxpayer Income Underreporting and Evasion Penalties Appeal
Cited when rejecting the appellant's argument regarding the one-year deadline for the tax authority to rule on the tax recall and fines.
FI.2009.0078 · vd (Art. 239 al. 1 LI)
Taxpayers v. Tax Authority: Allocation and Compensation of Prior Tax Credits and Payments (2003-2006)
Cited to establish the general rule allowing a claim (réclamation) against decisions by the tax authority regarding tax collection.
FI.2006.0110 · vd (Art. 239 al. 3 LI)
Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions
Cited in the reasoning to support the finding that decisions concerning tax collection are not subject to appeal to the administrative tribunal.
FI.2002.0041 · vd (Art. 239 LI)
Intercommunal Water Fee Challenge Upheld on Provisional Assessment Grounds
Cited in the reasoning when assessing the availability of appeal against decisions concerning the collection/perception of communal taxes by analogy.