642.11
LI
CH-VD
CH-VD
Art. 33 LOI sur les impôts directs cantonaux (LI) - Provisions
Partie II, Titre II, Chapitre III, Section III
Art. 33 LI · Provisions
1. Des provisions peuvent être constituées à la charge du compte de résultats pour
a. les engagements de l'exercice dont le montant est encore indéterminé;
b. les risques de pertes sur des actifs circulants, notamment sur les marchandises et les débiteurs;
c. les autres risques de pertes imminentes durant l'exercice;
d. les futurs mandats de recherche et de développement confiés à des tiers, jusqu'à 10% au plus du bénéfice commercial imposable, mais au total jusqu'à 1 million de francs au maximum.
2. Les provisions qui ne se justifient plus sont ajoutées au revenu commercial imposable.
Décisions judiciaires appliquant cette disposition (15)
FI.2022.0012 · vd (Art. 33 al. 1 let. j LIFD)
Taxation of Employment Departure Bonus as Regular Income
Cited in reasoning regarding the rules for deducting training and continuing education costs, relevant to the rejected coaching fee deduction.
FI.2020.0157 · vd (Art. 33 al. 1 let. c LIFD)
Taxpayer v. Tax Authority: Alimony Deductibility in Year of Separation
Cited in the text justifying the amount of deductible alimony/maintenance payments confirmed by the court.
FI.2020.0020 · vd (art. 33 al. 1 let. LIFD)
Tax Arrears Interest Deductibility Limited to Private Debt Threshold
Cited in the reasoning as the basis for limiting the deduction of passive interest related to private debts, which the court upheld in its final decision by confirming the lower authority's ruling.
HC.2018.121 · vd (art. 33 al. 1 let. a LIFD)
Fiduciary Liability for Failure to Claim Passive Interest Deduction
Cited in the reasoning section regarding the deduction of private interest expenses for federal tax purposes.
FI.2015.0021 · vd (art. 33 al. 1 let. e LIFD)
Taxpayer Appeal of Income and Wealth Reassessments Regarding Business Payments and Deductions
Cited in reasoning regarding the deductibility of individual tied pension contributions, but not explicitly in the dispositive orders.
FI.2015.0119 · vd (art. 33 al. 1 let. d LIFD)
Taxpayers v. Tax Authority: Deductibility of Private Pension Fund Buy-ins and the Principle of Collectivity
The denial of the deduction for pension buy-ins and contributions is based on the violation of the principle of collectivity, which negates the applicability of this article for tax deductions.
FI.2010.0025 · vd (art. 33 al. 1 let. h LIFD)
Taxpayer Appeal on Income Deductions for 2003/2004 Taxation Periods
Cited in the reasoning (considérant 4.2) regarding the requirement that medical expenses must exceed 5% of net income to be deductible.
FI.2010.0025 · vd (art. 33 let. i LIFD)
Taxpayer Appeal on Income Deductions for 2003/2004 Taxation Periods
Cited in the reasoning (considérant 5) governing the conditions for deducting voluntary payments to non-profit organizations.
FI.2009.0067 · vd (Art. 33 al. 1 let. c in fine LIFD)
Appellant v. Tax Authority: Taxation of Air Disaster Settlement Proceeds
Cited in the reasoning when discussing the principle of taxing family law-based benefits received (Art. 24 let. e LIFD).
FI.2009.0043 · vd (art. 33 al. 1 let. c LIFD)
Taxpayer Appeal Regarding Family Allowances and Maintenance Deductions
Cited in the reasoning (Considerant 3c and 3e) regarding the deduction of maintenance contributions paid for minor children.
FI.2008.0136 · vd (Art. 33 al. 1 LIFD)
Taxpayers v. Tax Authority Regarding Deductibility of Mandatory Health Insurance Premiums
Cited in the reasoning section to analyze the federal tax law concerning the deductibility of health insurance premiums, but not explicitly used in the dispositive orders I-IV.
FI.2006.0005 · vd (Art. 33 al. 1 let. a LIFD)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 9) as the federal legal basis for the deductibility of private loan interest from income, relevant to the dispute over the calculation of deductible interest.
FI.1997.0047 · vd (art. 33 al. 1 lettre g LIFD)
Taxpayers v. Tax Authority: Grandchildren Support Deduction Dispute
Admitted to allow deductions for health insurance premiums for the taxpayers' grandchildren.
FI.1996.0073 · vd (art. 33 al. 1 lettre c LIFD)
Tax Deduction for Discretionary Child Visitation Travel Expenses
Cited in the reasoning establishing the federal deduction rule for alimony/child support.
EF.1994.0092 · vd (art. 33 al. 1 LI)
Owners Appeal Property Tax Valuation Based on Age and Depreciation
Cited to contrast the basis of taxation for fortune (80% of fiscal estimation) with the basis for ordinary income tax (rental value).