642.11
LI
CH-VD
CH-VD
Art. 44 LOI sur les impôts directs cantonaux (LI) - Situation de famille déterminante [ 1 ]
Partie II, Titre II, Chapitre IV
Art. 44 LI · Situation de famille déterminante [ 1 ]
1. La situation de famille et les charges du contribuable sont celles qui existent à la fin de la période fiscale ou au jour où cesse l'assujettissement.
2. En cas d'assujettissement partiel, les déductions sociales et abattements ne sont accordés qu'en proportion du revenu imposable dans le canton.
Décisions judiciaires appliquant cette disposition (14)
FI.2022.0093 · vd (Art. 44 al. 1 LI)
Taxpayer Dependency Deduction Denial for Adult Son Lacking Proof of Incapacity
Cited regarding the principle of the determining day for the deduction.
FI.2007.0092 · vd (Art. 44 LI)
Tax Assessment Appeal Regarding Annualization of Support Payments and Rental Value Reduction
Cited in the reasoning to establish that family situation is assessed at the end of the fiscal period, relevant to the rejected argument.
FI.2005.0001 · vd (article 44 al. 2 LI)
Real Estate Capital Gain Taxation and Reliance on Tax Assurances
Cited in the reasoning to explain the tax implications of one method of property division (transfer at fiscal value).
FI.2004.0142 · vd (Art. 44 al. 2 LI)
Tax Rate Denial for Real Estate Company Share Sale
Cited in the previous decision, this article relates to the determination of the acquisition cost when using the tax assessment value five years prior to the alienation.
FI.1992.0106 · vd (Art. 44 al. 2 LI)
Taxpayer Appeal on Principal Residence Gain Reduction for Separated Owner Residing Abroad
Allows for the tax assessment based on the property's fiscal valuation five years prior to its sale, as a potential acquisition price.
FI.2002.0028 · vd (art. 44 LIFD)
Taxpayer Deduction for Pension Contributions After Change of Residency
Cited in the reasoning regarding extraordinary expenses, but not explicitly cited in the dispositive orders (I-IV).
FI.2002.0028 · vd (art. 44 al. 2 LIFD)
Taxpayer Deduction for Pension Contributions After Change of Residency
Cited in the reasoning regarding the codification of extraordinary expenses, but not explicitly cited in the dispositive orders (I-IV).
FI.2000.0089 · vd (art. 44 al. 1 lit. b LIFD)
Taxability of Relocation Allowance and Calculation of Taxable Income
Cited in the reasoning concerning the system for calculating tax when tax liability is established mid-period, which is contextually linked to the treatment of extraordinary revenue.
FI.2000.0089 · vd (art. 44 al. 2 LIFD)
Taxability of Relocation Allowance and Calculation of Taxable Income
Cited to support the argument that extraordinary receipts are only considered for the fiscal period following the start of tax liability, which helps frame the handling of the installation indemnity.
FI.2000.0073 · vd (art. 44 al. 2 LI)
Heirs' Appeal on Reduced Real Estate Gain Tax Rate for Inherited Family Home
Cited in the reasoning as a reference within art. 51 al. 3 LI regarding the determination of acquisition price, but not used in the final orders.
FI.1997.0143 · vd (art. 44 et 51 LI)
Tax Liability on Transfer of Inherited Shares to Surviving Spouse
These articles govern the calculation basis for real estate gains tax, referenced in order I as the correct basis for calculation, rejecting the subsidiary conclusion.
FI.1994.0073 · vd (art. 44 LI)
Taxpayer Challenge to Property Sale Assessment Based on 1971 Valuation and Deductible Expenses
Cited in the reasoning regarding the calculation of the acquisition cost used in the final order's determination of the taxable gain.
FI.1993.0019 · vd (art. 44 al. 2 LI)
Appeal Regarding Reduced Real Estate Gains Tax on Forest Land Sale
Cited in conjunction with Art. 51 al. 3 LI to define the conditions for the reduced tax rate, specifically regarding the determination of the acquisition cost.
FI.1990.0030 · vd (art. 44 a. 2 LI)
Tax Authority Refusal to Deduct Oil Tank Compliance Costs Upheld
Mentioned in the reasoning concerning the link between tax assessment and real estate capital gains, though not directly used in the final order of rejection.