642.11
LI
CH-VD
CH-VD
Art. 27 LOI sur les impôts directs cantonaux (LI) - Autres revenus [ 29, 36 ]
Partie II, Titre II, Chapitre I, Section VII
Art. 27 LI · Autres revenus [ 29, 36 ]
1. Sont également imposables
a. tout revenu acquis en lieu et place du revenu d'une activité lucrative ;
b. les sommes uniques ou périodiques obtenues à la suite de décès, de dommages corporels permanents ou d'atteinte durable à la santé ;
c. les indemnités obtenues lors de la cessation d'une activité ou de la renonciation à l'exercice de celle-ci ;
d. les indemnités obtenues en échange de la renonciation à l'exercice d'un droit ;
e. ...
f. la pension alimentaire que le conjoint divorcé ou imposé séparément selon l'article 10 obtient pour lui-même, ainsi que les contributions reçues par le détenteur de l'autorité parentale pour l'entretien d'enfants mineurs dont il a la garde.
Décisions judiciaires appliquant cette disposition (15)
FI.2023.0013 · vd (art. 27 al. 1 LIFD)
Taxpayers v. Tax Authority: Home Office Deduction Dispute
The decision partially admits the appeal based on the principle allowing deduction of commercially justified expenses related to independent professional activity.
FI.2019.0205 · vd (art. 27 al. 1 et 2 let. b LIFD)
Taxpayer Appeal on Substantiation of Business Loss Deductions
Although cited in the reasoning, this article on deducting losses from independent activity was the legal basis for the dispute, but it is not explicitly cited in the dispositive orders (which only confirm the previous decision).
FI.2019.0113 · vd (Art. 27 al. 1 et 2 let. b LIFD)
Taxpayer v. Commissioner: Denial of Football Agency Loss Deductions Upheld
Cited as the basis allowing the deduction of commercial expenses, including effective losses, which is central to the dispute over the loss deduction.
FI.2017.0041 · vd (art. 27 let. b LI)
Taxability of Life Insurance Policy Modification Payment
This cantonal law provision defines the taxable nature of lump-sum or periodic payments received following death, permanent bodily injury, or permanent health impairment for cantonal tax purposes.
FI.2016.0102 · vd (Art. 27 al. 1 LIFD)
Taxpayer v. Tax Authority: Litigation Provision Deductions and Tax Assessment Recalculation
Cited in the reasoning to establish the rule for deducting expenses justified by commercial use, relevant to the rejected claim for period 2011.
FI.2015.0069 · vd (Art. 27 al. 1 LIFD)
Taxpayer Appeal Regarding Income and Wealth Tax Reassessment for 2006-2008
Cited regarding the deduction of expenses justified by commercial or professional practice for self-employed taxpayers.
FI.2013.0105 · vd (art. 27 let. d LI)
Taxpayer v. Cantonal Tax Authority: Taxability of Lease Termination Indemnity
The court confirms the taxable nature of the compensation as an indemnity obtained in exchange for waiving a right, which is the main ground for rejecting the appeal (cantonal law equivalent).
FI.2013.0109 · vd (art. 27 à 31 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning section regarding deductions for independent activity, but not included in the dispositive orders (I-IV).
FI.2011.0060 · vd (art. 27 let. a LI)
Severance Payment Taxability in Dismissal Settlement
Cited in the reasoning leading to the rejection of the appeal, confirming the taxable nature of the compensation for lost salary/benefits under cantonal law.
FI.2008.0141 · vd (art. 27 al. 1 let. d LI)
Landowner Payment for Withdrawal of Opposition Taxable as Income from Renouncing Right
The court confirmed the decision to tax the indemnity based on this article, as it considered the payment an indemnity received in exchange for waiving a right.
FI.2009.0043 · vd (art. 27 let. f LI)
Taxpayer Appeal Regarding Family Allowances and Maintenance Deductions
Cited in the reasoning (Considerant 3c) regarding the taxation of maintenance contributions/family allowances received by the beneficiary parent.
FI.2005.0183 · vd (art. 27 al. 1 LIFD)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning (section 2a) when defining deductible expenses for independent lucrative activity, but not used in the final orders.
FI.2005.0183 · vd (art. 27 al. 2 lit. a et b LIFD)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning (section 2a) regarding deductible expenses for independent lucrative activity, but not used in the final orders.
FI.2004.0091 · vd (art. 27 let. d LI)
Taxation of Indemnity for Withdrawal of Opposition to Building Permit
Cited in the reasoning to justify the taxability of the compensation as other income at the cantonal level, and its applicability is implied by the confirmation of the contested decision.
FI.2003.0091 · vd (articles 27 al. 2 lit. b LIFD, 10 al. 2 LHID, 23 lit. c aLI et 35 LI)
Taxpayer Loss Deduction for Hobby-Like Wreck Collection Upheld
These provisions were cited as the legal basis for determining the deductibility of commercial losses, even though the court ultimately rejected the appeal on factual grounds.