642.11
LI
CH-VD
CH-VD
Art. 243 LOI sur les impôts directs cantonaux (LI) - Tentative de soustraction
Partie VI, Titre I, Chapitre II
Art. 243 LI · Tentative de soustraction
1. Celui qui tente de se soustraire à l'impôt est puni d'une amende.
2. L'amende est fixée aux deux tiers de la peine qui serait infligée si la soustraction avait été commise intentionnellement et consommée.
Décisions judiciaires appliquant cette disposition (21)
FI.2023.0035 · vd (Art. 243 al. 2 LI)
Appellant v. Cantonal Tax Authority (Attempted Tax Evasion Fines)
Applied concerning the basis for setting the fine for attempted tax evasion, in conjunction with Art. 176 al. 2 LIFD.
FI.2021.0082 · vd (art. 243 al. 2 LI)
Tax Reassessment Validity and Tax Evasion Fines
Cited in the reasoning to justify the amount of the fine fixed at two-thirds of the tax evaded for attempted evasion, confirming the decision regarding fines in order III.
FI.2010.0015 · vd (Art. 243 LI)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 9a concerning the rules for attempted tax evasion.
FI.2010.0015 · vd (art. 243 LI)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for attempted tax evasion in cantonal law.
FI.2010.0015 · vd (art. 243 al. 1 LI)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for fining attempted tax evasion.
FI.2010.0015 · vd (art. 243 al. 2 LI)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for calculating the fine for attempted tax evasion.
FI.2011.0002 · vd (art. 243 al. 1 LI)
Appeal Against Tax Assessments and Penalties for Income and Wealth Tax Evasion
Cited in the context of the penalty for attempted tax evasion, which is partially admitted regarding the fines.
FI.2011.0003 · vd (art. 243 LI)
LLC Tax Evasion for Failing to Book Real Estate Profits
Cited in reasoning to establish the legal basis for the confirmed tax evasion penalties for the cantonal and communal tax (tentative de soustraction, coefficient 2/3).
FI.2009.0005 · vd (Art. 243 LI)
Company in Liquidation v. Tax Authority: Back Taxes, Evasion Penalties, and Remand on Expense Disallowances
Cited in the reasoning regarding the fixing of fines, but not explicitly cited in the dispositive orders (I, II, III).
FI.2009.0119 · vd (Art. 243 LI)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited concerning the calculation of fines for attempted tax evasion under the revised cantonal law.
FI.2009.0119 · vd (Art. 243 al. 1 LI)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
This provision defines the offense of attempted tax evasion under cantonal law (revised law), relevant to the basis for the fines which were partially modified.
FI.2009.0001 · vd (art. 243 LI)
Tax Evasion Reassessment Upheld Despite Partial Time-Barred Claim
Used to determine the applicable law for fining concerning attempted tax evasion for the 2000 fiscal year (cantonal/communal tax).
FI.2009.0001 · vd (art. 243 al. 1 LI)
Tax Evasion Reassessment Upheld Despite Partial Time-Barred Claim
Cited in the context of general rules for fining attempted evasion (cantonal/communal tax).
FI.2009.0001 · vd (art. 243 al. 2 LI)
Tax Evasion Reassessment Upheld Despite Partial Time-Barred Claim
Cited in the context of general rules for fining attempted evasion (cantonal/communal tax).
FI.2008.0133 · vd (art. 243 LI)
Taxpayer Appeal of Evasion Penalties Upheld
Cited in the reasoning (point 3.d) to justify applying the two-thirds reduction for the attempted tax evasion when setting the fine.