Art. 29 LOI sur les impôts directs cantonaux (LI) - Règle générale

FI.2024.0031 · vd (art. 29 LI)

Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed

Cited in the reasoning regarding net income calculation, but not in the final orders.

FI.2016.0134 · vd (Art. 29 LI)

Taxpayer Appeal Regarding 2015 Professional Expense Deductions (Transport, Lodging, Meals)

Cited in the reasoning section regarding the calculation of net income by deducting general deductions and specified expenses under cantonal law.

FI.2016.0102 · vd (Art. 29 LIFD)

Taxpayer v. Tax Authority: Litigation Provision Deductions and Tax Assessment Recalculation

Cited in the reasoning regarding the rule for constituting provisions, relevant to the rejected claim for period 2011.

FI.2015.0054 · vd (art. 29 LI)

Taxpayer Bankruptcy and Carryforward of Business Losses

Cited in the reasoning regarding deductions under cantonal law, though not explicitly cited in the final operative orders I-IV.

FI.2002.0081 · vd (art. 29 al. 1 lettre a LI)

Capital Gains Tax Deferral on Business Sale Reinvestment Denied

This article establishes the tax on capital gains upon cessation of activity, which is the core subject matter being confirmed by the rejection of the appeal.

FI.2001.0111 · vd (art. 29 LI)

Taxpayer Appeal on Capital Gains Tax Assessment and Depreciation Calculation

The decision to partially admit the appeal relates to the tax under this article (cantonal and communal direct tax on capital gains).

FI.2001.0114 · vd (art. 29 al. 1 let. b LI)

Tax Assessment Appeal After Agricultural Business Cessation and Property Gift

This provision established the special tax applicable due to the transfer of agricultural property from commercial assets to private assets, which was the basis for the taxation contested by the appellants in cantonal/communal tax matters.

FI.1992.0086 · vd (art. 29, LI)

Real Estate Capital Gains Tax Deduction Dispute

Cited in the reasoning to compare the taxation modalities for legal persons under Art. 61a LI with those for individuals.

FI.2000.0087 · vd (Art. 29 al. 1 let. b LI)

Heirs of Dealer Contest Capital Gains Tax on 1986 Sales and 1987 Liquidation Surplus

This article was the basis for imposing the special single tax, which the court confirmed was applicable, leading to the dismissal of the appeal (Order I and II).

FI.1996.0087 · vd (art. 29 LI)

Capital Tax on Lump-Sum Annuity Commutation Upheld

The capital payment was deemed subject to the distinct tax provided for by this article, which justifies rejecting the appeal.

FI.2000.0062 · vd (Art. 29 al. 1 b LI)

Tax Authority v. Sole Proprietor (Capital Gain on Business Dissolution)

This provision was cited in the reasoning as the cantonal law basis for imposing capital gains in case of intermediate taxation, and the final order confirms the challenged decision which was rooted in this provision.

FI.1988.0012 · vd (art. 29 LI)

Taxpayer Residency Date and Capital Gains Taxation Dispute

Cited in the reasoning of the dismissal of the appeal concerning the special tax on the capital benefit, which was upheld in order I.

FI.1996.0080 · vd (Art. 29 LI)

Taxpayer Appeal Regarding Lump-Sum Pension Payout and Tax Liability

Cited in the reasoning section as the primary legal basis used by the tax authorities for the original taxation.

FI.1996.0080 · vd (Art. 29 al. 3 LI)

Taxpayer Appeal Regarding Lump-Sum Pension Payout and Tax Liability

Cited in the reasoning section regarding the timing of taxation of the lump-sum payment based on its acquisition/payment date.

FI.1996.0080 · vd (Art. 29 al. 3 LI)

Taxpayer Appeal Regarding Lump-Sum Pension Payout and Tax Liability

Cited in the reasoning section to support the timing of the taxation of the lump-sum benefit based on its acquisition/payment date.