Art. 45 LOI sur les impôts directs cantonaux (LI) - Dispositions d'application

FI.2007.0152 · vd (Art. 45 LIFD)

Taxpayers v. Tax Administration: Interim Taxation Refusal After Partial Employment Cessation

The court's decision to reject the appeal is based on the finding that the conditions for an interim assessment under this article were not met.

FI.2008.0079 · vd (art. 45 LIFD)

Intermediary Tax Assessment Following Transition from Self-Employment to Salaried Employment

Cited to explain the conditions for intermediate taxation regarding direct federal tax.

FI.2007.0077 · vd (art. 45 let. b LIFD)

Taxpayer Appeal for Mid-Term Assessment Due to Income Reduction During Tax Transition Period

Cited in the reasoning to establish the legal basis for the federally applicable interim taxation.

FI.2006.0110 · vd (Art. 45 LIFD)

Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions

Cited in the reasoning regarding the basis for interim taxation concerning the shift from accessory to principal income.

FI.2008.0023 · vd (Art. 45 LIFD)

Taxpayer Appeal for Intermediate Taxation Adjustment Based on Salary Reduction Denied

Although the substantive rule for taxation intermédiaire was discussed, the court did not use this article in its final orders to reject the appeal; instead, the rejection (I.a and II.a) rests on the general conclusion that the appeal was ill-founded based on the facts examined under this law, but the article itself is not cited in the operative part.

FI.2007.0063 · vd (art. 45 let. b LIFD)

Tax Reassessment of Legal Fees and Interim Assessment Denial for Director/Shareholder

Cited in the reasoning (point 3a) as the federal law basis for considering the conditions for an intermediate tax assessment, which was the subject of the rejected appeal FI.2007.0064.

FI.2007.0087 · vd (Art. 45 let. b LIFD)

Independent Contractor Tax Assessment Appeal for Interim Taxation Denial

Cited in the reasoning concerning the legal basis for an intermediate taxation upon a durable and essential modification of the bases of activity, although the actual relief was denied.

FI.2005.0183 · vd (art. 45 lettre b LIFD)

Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop

Although the request for an intermediate taxation based on the Directive was rejected, the court confirmed the refusal based on the general statutory provisions allowing intermediate taxation for independent workers in section 5b, which cites this article.

FI.2005.0207 · vd (art. 45 LIFD)

Tax Reassessment Based on Resumption of Part-Time Employment

This provision, along with Art. 70 aLI, establishes the grounds for an interim tax assessment, which was the core subject of the dispute confirmed by the rejection of the appeal.

FI.2005.0001 · vd (article 45 LI)

Real Estate Capital Gain Taxation and Reliance on Tax Assurances

Cited in the reasoning in relation to tax deferral rules for exchanges and later referenced in the operative part concerning the portion acquired through succession (though not explicitly in the final orders).

FI.2000.0073 · vd (art. 45 LI)

Heirs' Appeal on Reduced Real Estate Gain Tax Rate for Inherited Family Home

Cited in the reasoning as the rule governing the heir's succession to the situation of the deceased regarding real estate gain tax, but not used in the final orders.

FI.1999.0035 · vd (Art. 45 lit. b LIFD)

Taxpayer Appeal Regarding Intermediate Taxation Following Share Transfer and Commission Income

Cited in relation to the conditions for intermediate taxation due to changes in the basis of taxation.

FI.1998.0082 · vd (art. 45 LI)

Taxpayer Appeal on Reduced Real Estate Gain Rate for Principal Dwelling

This provision was cited in the reasoning to determine the applicable duration of ownership for the reduced rate when the property was acquired by succession or donation.

FI.1994.0041 · vd (art. 45 LI)

Co-Owner Tax Assessment Appeal on Inherited Property Partition

This provision concerning the determination of the possession period was applied to justify rejecting the appeal on the substantive issue.