Art. 46 LOI sur les impôts directs cantonaux (LI) - Arrondis

FI.2007.0152 · vd (Art. 46 al. 4 LIFD)

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

The court confirmed the tax authority's decision not to apply this article because the prerequisite for an interim assessment was not met.

FI.2005.0001 · vd (article 46 LI)

Real Estate Capital Gain Taxation and Reliance on Tax Assurances

Cited in the reasoning regarding blocked fiscal values for future sales, and later referenced in the operative part concerning the portion acquired through partition.

FI.1996.0017 · vd (art. 46 bis LI)

Tax Relief for Reinvestment in Company Property Denied

The court applied this article to deny the tax relief for reinvestment because the condition of acquiring an immovable property was not met.

FI.1996.0017 · vd (art. 46 bis al. 1 LI)

Tax Relief for Reinvestment in Company Property Denied

The court used this provision to confirm that the required condition of acquiring an equivalent immovable property was not fulfilled by the taxpayer's actions.

FI.2004.0059 · vd (art. 46 bis al. 5 LI)

Heir's Forced Sale and Reinvestment Exemption for Tax Purposes

The court admitted the appeal based on the condition of 'motifs impérieux' (compelling reasons) for the transfer of domicile, as stipulated in this article concerning reinvestment.

FI.1992.0144 · vd (art. 46 bis al. 1 LI)

Taxpayer Reinvestment Relief Denial for Leased Agricultural Parcels

This article's conditions regarding reinvestment for real estate gains in agriculture were central to the dispute, although ultimately the appeal regarding full reinvestment was rejected.

FI.1999.0076 · vd (Art. 46 al. 1 LIFD)

Tax Authority Appeal on Jurisdiction for Deceased's Tax Inventory

Referenced as the article granting the cantonal tax administration the standing to appeal taxation decisions before the cantonal commission of appeal.

FI.1993.0019 · vd (art. 46 bis LI)

Appeal Regarding Reduced Real Estate Gains Tax on Forest Land Sale

Mentioned when discussing the reinvestment conditions related to the reduced tax rate provisions.

FI.1993.0160 · vd (art. 46 bis al. 1 LI)

Tax Deferral for Real Estate Gains Based on Health-Related Relocation

This provision establishes the general condition for claiming reinvestment for property used for farming/the taxpayer's activity, which is contextual background for the application of al. 5.

FI.1993.0160 · vd (art. 46 bis al. 5 LI)

Tax Deferral for Real Estate Gains Based on Health-Related Relocation

This provision established the condition under which reinvestment is permitted due to health reasons, justifying the admission of the appeal.

FI.1992.0127 · vd (art. 46 bis al. 5 LI)

Taxpayer Denied Reinvestment Benefit for Capital Gains Absent Compelling Relocation Grounds

The court ruled that the appeal must be rejected because one of the conditions required by this article for granting reinvestment was not met.

FI.1993.0098 · vd (art. 46 bis al. 1 LI)

Tax Relief Denial for Non-Agricultural/Housing Reinvestment

The main ground for the verdict is that the appellant failed to meet the criteria for the reinvestment provision (Art. 46 bis al. 1 LI) for deferring real estate gains tax.

FI.1992.0076 · vd (art. 46 bis LI)

Taxpayer Reinvestment in Spouse's Property Denied

The court confirms that the provisions of this article do not allow for the reinvestment benefit under the specific circumstances presented.

FI.1991.0011 · vd (art. 46 LI)

Taxpayer v. Tax Commission: Property Gains Tax Basis on Exchanged Property

The court confirmed the tax authority's application of this article regarding tax deferral in case of an exchange, which supported maintaining the original taxation.

FI.1990.0033 · vd (art. 46 bis al. 5 LI)

Taxpayers Win Reinvestment Tax Relief on Principal Residence with Habitation Right and Rental Portion

The appeal was admitted to grant the appellants the benefit of the reinvestment provision regarding residential property gains.