642.11
LI
CH-VD
CH-VD
Art. 40 LOI sur les impôts directs cantonaux (LI) - Déduction pour personne à charge
Partie II, Titre II, Chapitre IV
Art. 40 LI · Déduction pour personne à charge
1. Une déduction de 2'900 francs est accordée au contribuable qui pourvoit à l'entretien d'une personne incapable de subvenir seule à ses besoins, pour autant que l'aide atteigne au moins ce montant et qu'aucun abattement ne soit accordé en application des articles 37, alinéa 1, lettre c et 43.
Décisions judiciaires appliquant cette disposition (33)
FI.2024.0150 · vd (art. 40 al. 1 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section regarding the definition of the fiscal period (civil year).
FI.2024.0150 · vd (art. 40 al. 2 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section regarding the fiscal period for income tax calculation.
FI.2024.0150 · vd (art. 40 al. 3 LIFD)
Taxation of Retroactive Lump-Sum Disability Payment Reimbursed to Social Assistance Office
Cited in the reasoning section when discussing cases not covered by Art. 37 LIFD/Art. 48 LI.
FI.2022.0093 · vd (Art. 40 LI)
Taxpayer Dependency Deduction Denial for Adult Son Lacking Proof of Incapacity
Cited as the Cantonal legal basis for the deduction for maintenance of dependent persons.
FI.2020.0027 · vd (Art. 40 LI)
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 cantonal tax law.
FI.2019.0140 · vd (art. 40 LI)
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.2014.0145 · vd (art. 40 LI)
Taxpayers v. Commissioner (2009 Tax Assessment and Capital Gain Inclusion)
Cited to define the conditions for the standard deduction for maintenance of a dependent person.
FI.2010.0025 · vd (art. 40 LI)
Taxpayer Appeal on Income Deductions for 2003/2004 Taxation Periods
Cited in the reasoning (considérant 6) defining the requirements and amount for the deduction for a person dependent on the taxpayer (Cantonal Law).
BO.2007.0217 · vd (Art. 40 LI)
Student Grant Appeal Based on Net Income Calculation and Parental Contributions
This article was cited concerning the social deduction for dependent persons, contrasting it with the net income calculation for grants.
FI.1997.0125 · vd (art. 40 al. 2 LI)
Taxation of Real Estate Transfer in Inheritance Partition
Cited in the reasoning section as the basis for considering the transfer of economic control as an alienation subject to tax.
FI.2000.0089 · vd (art. 40 al. 3 LIFD)
Taxability of Relocation Allowance and Calculation of Taxable Income
Cited in relation to immediate taxation when tax liability is established mid-period.
FI.2000.0009 · vd (art. 40 al. 2 LI)
Tax on Capital Gains from Real Estate Partition with Life Estate Relinquishment and Mortgage Assumption
The court implicitly confirmed that the transfer falls under the scope of property alienation subject to real estate gains tax.
FI.2000.0029 · vd (art. 40 al. 3 LI)
Real Estate Gains Tax on Excessive Commissions
This provision was the central legal basis for assessing the special tax on real estate gains for the non-resident intermediary, although the court ultimately confirmed the decision via substitution of grounds.
FI.1998.0008 · vd (art. 40 LI)
Spousal Option Exercise and Real Estate Gains Tax Calculation on Property Transfer Post-Mortem
This article defines alienation, which is the basis for the tax being contested, but is not explicitly cited in the operative orders beyond establishing context.
FI.1997.0143 · vd (art. 40 al. 2 LI)
Tax Liability on Transfer of Inherited Shares to Surviving Spouse
The transfer of a share in co-ownership of a property is considered a taxable alienation under this provision, as confirmed in order I.