642.11
LI
CH-VD
CH-VD
Art. 34 LOI sur les impôts directs cantonaux (LI) - Remploi [ 15 ]
Partie II, Titre II, Chapitre III, Section III
Art. 34 LI · Remploi [ 15 ]
1. Lorsque des biens immobilisés nécessaires à l'exploitation sont remplacés, les réserves latentes de ces biens peuvent être reportées sur les biens immobilisés acquis en remploi, si ces biens sont également nécessaires à l'exploitation et se trouvent en Suisse. L'imposition en cas de remplacement d'immeubles par des biens mobiliers est réservée.
2. Lorsque le remploi n'intervient pas pendant le même exercice, une provision correspondant aux réserves latentes peut être constituée. Cette provision doit être dissoute et utilisée pour l'amortissement de l'élément acquis en remploi ou portée au crédit du compte de résultats dans un délai raisonnable.
3. Seuls les biens immobilisés qui servent directement à l'exploitation sont considérés comme nécessaires à celle-ci; n'en font pas partie, notamment, les biens qui ne sont utiles à l'entreprise que par leur valeur de placement ou leur rendement.
Décisions judiciaires appliquant cette disposition (22)
FI.2024.0077 · vd (art. 34 let. a in initio LIFD)
Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property
Cited to exclude deductions for consumption expenses or use of income, such as private maintenance costs.
FI.2024.0077 · vd (art. 34 let. d LIFD)
Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property
Cited to exclude investment expenses that increase the property's value from being deductible maintenance costs.
FI.2020.0157 · vd (Art. 34 let. a LIFD)
Taxpayer v. Tax Authority: Alimony Deductibility in Year of Separation
Cited in the reasoning regarding the non-deductibility of general maintenance costs before the economic unit ceased.
FI.2018.0225 · vd (art. 34 al. 1 LI)
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. 34 let. b LIFD)
Taxpayer Appeal Regarding Professional Expense Deductions (2015)
Cited in the reasoning concerning the exclusion of costs for training itself under federal tax law (version applicable until Dec. 31, 2015).
FI.2016.0001 · vd (art. 34 al. 1 LI)
Taxpayers' Appeal of Tax Deferral Denial for Physiotherapy Practice Sale and Relocation
This provision concerning the conditions for deferring latent reserves upon replacement of operational assets was the substantive legal basis used to determine the merits of the tax claim, resulting in the dismissal of the appeal.
FI.2015.0128 · vd (art. 34 let. b LIFD)
Educational Fees as Non-Deductible Professional Promotion Expense
Cited in the reasoning leading to the rejection of the appeal, which justified the non-deductibility of the costs.
FI.2014.0146 · vd (art. 34 let. b LIFD)
Taxpayer Appeal Regarding Deductibility of Executive Education Costs
Cited in the reasoning section regarding non-deductible training costs, which forms the basis for the court's substantive decision to reject the appeal.
FI.2013.0027 · vd (Art. 34 LI)
Dentist Profit Reinvestment Tax Appeal
The core issue of the appeal was the application of the rollover (remploi) rule under this article, which the court ultimately denied.
FI.2013.0027 · vd (Art. 34 al. 1 LI)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning as the specific statutory wording regarding the rollover of latent reserves for fixed assets.
FI.2013.0027 · vd (Art. 34 al. 2 LI)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning to quote the previous wording of the rollover rule concerning provisions for delayed rollover.
FI.2013.0027 · vd (Art. 34 al. 3 LI)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning to quote the previous wording concerning assets not necessary for operations.
FI.2010.0048 · vd (art. 34 let. b LIFD)
Taxpayer Appeal Regarding Deductibility of Post-Graduate Education Expenses
Cited in the reasoning as the rule excluding the deduction of training costs for direct federal tax.
FI.2010.0022 · vd (art. 34 let. b LIFD)
Taxpayer v. State: Deductibility of Real Estate Appraisal Certification Fees
Cited in the reasoning to establish that training costs are not deductible for direct federal tax.
FI.2009.0045 · vd (Art. 34 let. e LIFD)
Doctor's Incorporated Practice Legal Fees Deemed Dividend Case
Cited in the reasoning section regarding the non-deductibility of taxes for independent persons, relevant to the substance of the case, although the final orders do not use it as the primary ground for rejection.