642.11
LI
CH-VD
CH-VD
Art. 30 LOI sur les impôts directs cantonaux (LI) - Activité lucrative dépendante [ 30 ]
Partie II, Titre II, Chapitre III, Section II
Art. 30 LI · Activité lucrative dépendante [ 30 ]
1. Les frais professionnels qui peuvent être déduits sont
a. les frais de transport nécessaires du contribuable de son domicile à son lieu de travail, à la condition qu'ils ne soient pas remboursés par l'employeur ;
b. les frais supplémentaires résultant des repas pris hors du domicile et du travail par équipes ;
c. les autres frais indispensables à l'exercice de la profession ; l'article 37, alinéa 1, lettre l est réservé ;
d. ...
2. Les frais professionnels mentionnés à l'alinéa 1, lettres a à c, sont estimés forfaitairement, sur la base de tarifs établis par le Département des finances; dans les cas de l'alinéa 1, lettres a et c, le contribuable peut justifier des frais plus élevés.
Décisions judiciaires appliquant cette disposition (40)
FI.2024.0031 · vd (art. 30 al. 1 let. a LI)
Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed
Cited in the reasoning regarding deductible transport costs, but not in the final orders.
FI.2024.0031 · vd (art. 30 al. 1 let. c LI)
Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed
Cited in the reasoning regarding other indispensable professional expenses, but not in the final orders.
FI.2024.0031 · vd (art. 30 al. 2 LI)
Taxpayer Appeal: Parking Fees and Remote Work Deduction Disallowed
Cited in the reasoning regarding flat-rate estimation of professional expenses, but not in the final orders.
FI.2022.0012 · vd (Art. 30 al. 1 let. c 1ère phr. LI)
Taxation of Employment Departure Bonus as Regular Income
Cited in reasoning regarding the conditions for deducting other professional expenses, which was relevant to the rejected claim for coaching fee deduction.
FI.2020.0099 · vd (Art. 30 al. 1 let. c LI)
Taxpayer Appeal of Cantonal Income Tax Deductions for Professional Expenses
Cited as the legal basis for the deduction of other indispensable professional expenses.
FI.2020.0099 · vd (Art. 30 al. 2 LI)
Taxpayer Appeal of Cantonal Income Tax Deductions for Professional Expenses
Cited as the legal basis for the deduction of meal expenses when certain conditions are met.
FI.2020.0073 · vd (art. 30 al. 1 let. a LI)
Taxpayer Appeal on Private Vehicle Commuting Cost Deduction Dismissed
Cited as the legal basis for deductible professional expenses, specifically transport costs, under cantonal law.
FI.2018.0225 · vd (art. 30 al. 1 LIFD)
Taxation of Capital Gain from Sale of Building Lot
The court cited this provision when rejecting the request for tax deferral in case of replacement of necessary operating assets.
FI.2018.0102 · vd (art. 30 al. 1 let. a LI)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning concerning the basis for deduction of transport costs for cantonal/communal tax (version applicable until Dec. 31, 2015).
FI.2018.0102 · vd (art. 30 al. 1 let. a et al. 2 LI)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning concerning the basis for deduction of necessary commuting costs (version applicable until Dec. 31, 2015).
FI.2018.0102 · vd (art. 30 al. 1 let. d LI)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning concerning the basis for deduction of professional development costs for cantonal/communal tax (version applicable until Dec. 31, 2015).
FI.2015.0021 · vd (art. 30 al. 1 let. a et al. 2 LI)
Taxpayer Appeal of Income and Wealth Reassessments Regarding Business Payments and Deductions
Cited in reasoning regarding the deductibility of transport costs, but not explicitly in the dispositive orders.
FI.2016.0134 · vd (Art. 30 LI)
Taxpayer Appeal Regarding 2015 Professional Expense Deductions (Transport, Lodging, Meals)
Cited in the reasoning section as having a similar content to Art. 26 LIFD, which governs the substantive issue of professional expense deductions decided in the case.
FI.2016.0044 · vd (art. 30 al. 1 let. c LI)
Taxpayer Failure to Substantiate Professional Expenses Over Flat-Rate Allowance
Cited as the legal basis allowing the deduction of 'other expenses indispensable to the exercise of the profession' for cantonal tax.
FI.2016.0044 · vd (art. 30 al. 2 LI)
Taxpayer Failure to Substantiate Professional Expenses Over Flat-Rate Allowance
Cited as the legal basis allowing the option to deduct actual expenses instead of the lump sum for cantonal tax.