642.11 LI

CH-VD

Art. 32 LOI sur les impôts directs cantonaux (LI) - Amortissements [ 31, 42 ]

Partie II, Titre II, Chapitre III, Section III

Ouvrir la source officielle Texte complet (312 Articles) Version Markdown lisible par machine (.md)

Art. 32 LI · Amortissements [ 31, 42 ]

1. Les amortissements des actifs, justifiés par l'usage commercial sont autorisés, à condition qu'ils soient comptabilisés ou, en cas de tenue d'une comptabilité simplifiée en vertu de l'article 957, alinéa 2 CO, qu'ils apparaissent dans un plan spécial d'amortissements.

2. En général, les amortissements sont calculés sur la base de la valeur effective des différents éléments de fortune ou doivent être répartis en fonction de la durée probable d'utilisation de chacun de ces éléments.

3. Les amortissements opérés sur des actifs qui ont été réévalués afin de compenser des pertes ne sont admis que si les réévaluations étaient autorisées par le droit commercial et que les pertes pouvaient être déduites conformément à l'article 35, alinéa 1, au moment de l'amortissement.

← Art. 31a LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 33 LI →

Décisions judiciaires appliquant cette disposition (10)

FI.2024.0077 · vd (art. 32 al. 2 LIFD)

Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property

Cited as the basis for deducting necessary maintenance costs for private real estate (part of the substantive analysis regarding deductible expenses).

FI.2024.0077 · vd (art. 32 al. 4 LIFD)

Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property

Cited regarding the possibility of claiming a lump-sum deduction instead of actual expenses for private real estate.

FI.2023.0013 · vd (art. 32 LIFD)

Taxpayers v. Tax Authority: Home Office Deduction Dispute

Although the specific request regarding the choice between flat-rate and actual maintenance costs was rejected, this article governs the deductibility of real estate maintenance costs, which was an issue addressed in the overall ruling.

FI.2016.0119 · vd (Art. 32 al. 2 LIFD)

Taxpayer Appeal Regarding Hidden Profit Distribution from Vehicle Expenses and Real Estate Administration Fee Deductions

Cited in the reasoning to establish the right to deduct third-party administration fees for private real estate, although the deduction was ultimately denied based on failure of proof.

FI.2015.0021 · vd (art. 32 al. 2, 1ère phrase, LIFD)

Taxpayer Appeal of Income and Wealth Reassessments Regarding Business Payments and Deductions

Cited in reasoning regarding the deductibility of building maintenance costs, but not explicitly in the dispositive orders.

FI.2015.0127 · vd (Art. 32 LIFD)

Tax Deduction for Fees Related to Unauthorized Construction Demolition

This article was cited in the reasoning as the basis for the claimed deduction concerning maintenance expenses, which was the subject of the appeal.

FI.2008.0143 · vd (Art. 32 LI)

Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)

Cited in the reasoning (point 3a) regarding depreciation allowances, but not cited in the dispositive orders (I-VI).

FI.1996.0099 · vd (art. 32 al. 2 ss LIFD)

Heir Denied Renovation and Default Loss Deductions in Co-ownership Tax Dispute

Cited only in comparison to federal tax law.

FI.1994.0118 · vd (Art. 32 LI)

Heirs Challenged Tax Reassessments and Fines for Deceased's Concealed Assets; Reassessments Upheld, Fines Annulled for Lack of Heir Culpability.

Cited in the reasoning regarding the valuation of assets, although the final order does not explicitly reuse it for the decision on tax reassessments, which were maintained.

FI.1992.0033 · vd (art. 32 LI)

Taxpayer Loan Valuation in Wealth Assessment

Cited as the general rule for valuing assets, including claims, at their market value.