642.11
LI
CH-VD
CH-VD
Art. 24 LOI sur les impôts directs cantonaux (LI) - En général
Partie II, Titre II, Chapitre I, Section V
Art. 24 LI · En général
1. Est imposable le rendement de la fortune immobilière, en particulier
a. tous les revenus provenant de la location, de l'affermage, de l'usufruit ou d'autres droits de jouissance;
b. la valeur locative des immeubles ou de parties d'immeubles dont le contribuable se réserve l'usage en raison de son droit de propriété ou d'un droit de jouissance obtenu à titre gratuit;
c. les revenus provenant de droits de superficie;
d. les revenus provenant de l'exploitation de gravières, de sablières ou d'autres ressources du sol.
Décisions judiciaires appliquant cette disposition (24)
FI.2020.0158 · vd (art. 24 let. g LIFD)
Taxpayer v. Tax Authority: Indemnity for Abusive Dismissal as Tax-Exempt Compensation
Cited in the dispositive as the legal basis for exempting the CHF 25,000 amount from taxation (Federal Direct Tax).
FI.2015.0069 · vd (Art. 24 lit. g LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited regarding the non-taxability of moral damages compensation when calculating taxable income.
FI.2009.0066 · vd (Art. 24 let. g LIFD)
Appellant v. Tax Administration Regarding Swissair 111 Settlement Taxation
This article (exemption for moral damages) was discussed as the basis for the appellant's claim for total exemption, although the court ultimately upheld the administrative authority's 40% apportionment.
FI.2009.0067 · vd (Art. 24 LIFD)
Appellant v. Tax Authority: Taxation of Air Disaster Settlement Proceeds
Cited in the reasoning as the article defining tax-exempt income, specifically when analyzing the claim for exemption based on moral damages (Art. 24 lit. g) and family law obligations (Art. 24 lit. e).
FI.2008.0120 · vd (art. 24 let. e LIFD)
Taxpayer v. Tax Authority: Capital Indemnity Taxation and Reduced Rates
Although extensively discussed, this article was rejected by the court as a ground for exemption, thus it does not justify the final order (which confirms taxation based on Art. 38 LIFD).
Arr.t.2009.354 · vd (art. 24 let. b LI)
Real Estate Valuation for Health Insurance Subsidy Eligibility
Cited in the reasoning (Considerant 6) to reference the legal basis for defining rental value as part of the yield from real estate assets.
FI.2006.0005 · vd (Art. 19, 23 et 24 LI)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 5c) regarding the scope of taxable income, relevant to the calculation of imputed income from the grandmother's estate.
FI.2006.0005 · vd (Art. 24 let. a et b LI)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 5c) regarding the taxability of rental income, relevant to the calculation of imputed income from the grandmother's estate.
FI.2006.0005 · vd (Art. 24 let. b et 25 al. 1 LI)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 7c) regarding the cantonal basis for taxing rental value.
FI.2007.0092 · vd (Art. 24 LI)
Tax Assessment Appeal Regarding Annualization of Support Payments and Rental Value Reduction
Cited in the reasoning concerning the taxation of the rental value of owner-occupied property.
FI.1998.0042 · vd (art. 24 LI)
Taxpayer Deduction Disallowance for Representation and Travel Expenses
Cited in the reasoning to list expenses that are explicitly excluded from the deduction for acquiring income.
FI.2003.0091 · vd (art. 24 aLI et 38 lit. a LI)
Taxpayer Loss Deduction for Hobby-Like Wreck Collection Upheld
These articles regarding the non-deductibility of personal maintenance and pleasure expenses were cited in the analysis of hobby expenses.
FI.2002.0065 · vd (articles 24 aLI et 38 lit. a LI)
Taxpayer Loss Deduction for Lake Wreck Salvaging Activity Denied
These articles excluding the deduction of personal maintenance expenses were cited in the reasoning leading to the dismissal of the appeal.
FI.2000.0077 · vd (art. 24 LI)
Student Theology Tax Deduction Appeal
Cited to list expenses that are not considered necessary for the acquisition of income (direct taxes).
FI.2000.0089 · vd (art. 24 LI)
Taxability of Relocation Allowance and Calculation of Taxable Income
Cited when explaining which expenses are not considered acquisition costs, specifically mentioning direct taxes.