642.11
LI
CH-VD
CH-VD
Art. 35 LOI sur les impôts directs cantonaux (LI) - Déduction des pertes [ 1 ]
Partie II, Titre II, Chapitre III, Section III
Art. 35 LI · Déduction des pertes [ 1 ]
1. Les pertes subies durant les sept exercices précédant la période fiscale (art. 76) peuvent être déduites, à condition qu'elles n'aient pas été prises en considération lors du calcul du revenu imposable de ces années.
2. Les pertes des exercices antérieurs qui n'ont pas encore pu être déduites du revenu peuvent être soustraites des prestations de tiers destinées à équilibrer un bilan déficitaire dans le cadre d'un assainissement.
3. Les alinéas 1 et 2 sont applicables en cas du transfert de domicile au sens du droit fiscal ou du lieu d'exploitation de l'entreprise à l'intérieur de la Suisse.
4. L'article 6, alinéas 4 et 5, demeure réservé.
Décisions judiciaires appliquant cette disposition (11)
FI.2022.0093 · vd (Art. 35 al. 1 let. b LIFD)
Taxpayer Dependency Deduction Denial for Adult Son Lacking Proof of Incapacity
Cited as the Federal legal basis for the deduction for maintenance of dependent persons.
FI.2022.0093 · vd (Art. 35 al. 2 LIFD)
Taxpayer Dependency Deduction Denial for Adult Son Lacking Proof of Incapacity
Cited regarding the principle of the determining day for the deduction.
FI.2021.0034 · vd (Art. 35 al. 1 let. a LIFD)
Taxpayer v. Tax Authority (Shared Custody and Family Quotient)
The ruling admits the appeal regarding direct federal tax, implying the application of this article concerning child deductions.
FI.2020.0027 · vd (Art. 35 al. 1 let. b LIFD)
Taxpayer Dependency Deduction for Brother Denied Due to Lack of Objective Indigence and Insufficient Support
Cited in the reasoning when establishing the conditions for the deduction for maintenance dependency under federal direct tax law.
FI.2019.0140 · vd (art. 35 al. 1 let. b LIFD)
Taxpayer Appeal Regarding Foreign Dependent Deductions Upheld by Court
Although this provision was discussed in the reasoning regarding the requirements for deductions, it was not explicitly cited in the dispositive orders (I, II, III, IV).
FI.2015.0054 · vd (art. 35 LI)
Taxpayer Bankruptcy and Carryforward of Business Losses
The court implicitly applies the rule regarding the carry-forward of losses (similar to Art. 31 LIFD) to admit the appeal concerning the tax periods 2012 and 2013.
FI.2004.0101 · vd (Art. 35 al. 1 let. a LIFD)
Taxpayer Challenge to Tax Brackets and Child Deductions in Separated Custody Case
This article regarding social deductions for children was analyzed in the reasoning, and the court confirmed the rejection of the corresponding claim based on the finding that only maintenance payments were deductible.
FI.1998.0046 · vd (art. 35, 1er alinéa, lettre a ou b, LIFD)
Taxpayer Cohabitation Family Quotient and Deduction Dispute
Cited in the reasoning (Considerant 7) regarding the linkage between social deduction for children and insurance deduction under the new law, relevant to the dispute maintained in order II.
FI.1997.0047 · vd (art. 35 al. 1 lettre b LIFD)
Taxpayers v. Tax Authority: Grandchildren Support Deduction Dispute
Admitted to allow deductions for the support of the taxpayers' grandchildren.
FI.1992.0033 · vd (art. 35 al. 3 LI)
Taxpayer Loan Valuation in Wealth Assessment
Cited as the basis for valuing doubtful claims based on recovery probability.
FI.1993.0162 · vd (art. 30 et 35 LI)
Tax Assessment Fines and Tax Evasion Liability for Undeclared Business Income and Assets
Cited as the legal basis for the obligation to declare assets (shares and bank accounts) that were not declared by the taxpayers (Section 4aa).