642.11 LI

CH-VD

Art. 275 LOI sur les impôts directs cantonaux (LI) - Charges extraordinaires [ 1 ]

Partie VII

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Art. 275 LI · Charges extraordinaires [ 1 ]

1. Les charges extraordinaires supportées pendant les années 2001 et 2002 sont déduites du revenu imposable afférent à la période fiscale 2001/2002 à condition que le contribuable soit assujetti à l'impôt dans le canton au 1er janvier 2003; les taxations déjà entrées en force sont révisées en faveur du contribuable conformément aux articles 203 et suivants. Le dépôt de la déclaration d'impôt vaut demande de révision.

2. Sont considérées comme des charges extraordinaires

a. les frais d'entretien d'immeubles, dans la mesure où ils excèdent chaque année le montant de la déduction forfaitaire;

b. les cotisations de l'assuré versées à des institutions de prévoyance professionnelle pour le rachat d'années de cotisations;

c. les frais de maladie, d'accident, d'invalidité, de perfectionnement et de reconversion professionnels, dans la mesure où ils dépassent les frais déjà pris en compte.

3. Les déductions sont accordées sur la base de la date du paiement.

← Art. 274 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 275a LI →

Décisions judiciaires appliquant cette disposition (12)

FI.2008.0044 · vd (art. 275 al. 1 LI)

Tax Reassessment and Penalty Appeal Regarding Undisclosed Expenses and Timing of Expense Recognition

Cited in the reasoning regarding the review of taxations due to the change in taxation system, although not explicitly cited in the dispositive orders I-IV.

FI.2006.0005 · vd (Art. 275 al. 1 LI)

Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)

Cited in reasoning (Consid. 2) concerning the deduction of extraordinary expenses during the transitional years.

FI.2008.0034 · vd (art. 275 LI)

Property Owner v. Cantonal Tax Administration (Maintenance Expense Carryforward)

This article, along with Art. 218 LIFD, supported the Tribunal's decision to reject the appeal regarding the carry-over of maintenance expenses.

FI.2008.0035 · vd (art. 275 LI)

Tax Authority v. Property Owner: Disallowance of Carry-Forward Property Maintenance Deductions

Cited in the reasoning section as the basis for the court's substantive decision regarding the rejection of the appeal, although not explicitly in the dispositive, this refers to the law justifying the outcome mentioned in order I (Rejection of the appeal).

FI.2007.0158 · vd (art. 203 et suivants (art. 275 al. 1 LI))

Taxpayer's Home Workstation Expense Denial Upheld in Transitional Tax System

Cited in the reasoning to explain the revision procedure for tax periods 2001-2002 during the transition.

FI.2007.0158 · vd (art. 275 al. 2 LI)

Taxpayer's Home Workstation Expense Denial Upheld in Transitional Tax System

Cited in the reasoning when listing the legal basis for classifying extraordinary expenses.

FI.2007.0087 · vd (Art. 275 al. 2 LI)

Independent Contractor Tax Assessment Appeal for Interim Taxation Denial

Cited in the reasoning to define extraordinary charges deductible during the transition between taxation systems.

FI.2007.0018 · vd (art. 275 LI)

Independent Contractor's Claim for Intermediate Tax Assessment Based on Health-Related Income Decline Rejected

Cited to describe the cantonal transition measures concerning extraordinary expenses during the transition to annual taxation, which were discussed in relation to the appeal's subject matter.

FI.2005.0183 · vd (art. 275 LI)

Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop

Cited in the reasoning (section 2d/bb) regarding transitional measures for the tax system change, but not used in the final orders.

FI.2005.0023 · vd (art. 275 LI)

Taxpayer v. Tax Authority: Untimely Appeal Due to Lack of Proof of Change in Representation

This article was cited in the reasoning concerning the exclusion of revision based on LPP contributions, although the final order does not explicitly cite it as the ground for rejection (the rejection is based on the lack of domicile on Jan 1, 2003).

FI.2005.0014 · vd (art. 275 LI)

Taxpayer Appeal Regarding Untimely Fiscal Claims and Denied Revision for Dependent Deductions

Cited while determining that the claimed deductions do not qualify as extraordinary charges allowing for the revision of final assessments under transitional rules.

FI.2002.0028 · vd (art. 275 LI)

Taxpayer Deduction for Pension Contributions After Change of Residency

Cited in the reasoning regarding the transitional period for the new law, but not explicitly cited in the dispositive orders (I-IV).