642.11
LI
CH-VD
CH-VD
Art. 51 LOI sur les impôts directs cantonaux (LI) - Dettes
Partie II, Titre III
Art. 51 LI · Dettes
1. Le contribuable qui paie l'impôt dans le canton sur l'ensemble de sa fortune peut en défalquer la totalité de ses dettes.
2. Sont considérées comme dettes celles dont le contribuable répond comme débiteur principal. S'il en répond avec d'autres personnes, il n'a le droit de défalquer que le montant qui peut lui être réclamé, dans la mesure où il est effectivement responsable.
Décisions judiciaires appliquant cette disposition (28)
FI.2009.0021 · vd (art. 51 LIFD)
Tax Assessment Appeal for Real Estate Transactions (1997-2002)
Cited to define economic attachment for federal direct tax for legal entities, confirming that the article is not applicable because the company is domiciled in Switzerland.
FI.2004.0115 · vd (art. 51 al. 1 LI)
Taxation of Transitional Pension Payment and Procedural Errors
Cited regarding the deduction of debts from taxable wealth, relevant to the rejected claim about the transitional pension debt.
FI.2004.0142 · vd (Art. 51 al. 3 LI)
Tax Rate Denial for Real Estate Company Share Sale
Cited in the previous decision, this article concerns the reduced tax rate (12%) for the alienation of the main residence, a point of contention previously settled by the court.
FI.1992.0106 · vd (Art. 51 al. 3 LI)
Taxpayer Appeal on Principal Residence Gain Reduction for Separated Owner Residing Abroad
Determines the conditions under which a reduced tax rate applies to gains from the sale of real estate, specifically concerning the 'family home'.
FI.2000.0073 · vd (art. 51 al. 3 LI)
Heirs' Appeal on Reduced Real Estate Gain Tax Rate for Inherited Family Home
This provision was applied to grant the reduced tax rate (12%) on the real estate gain because all its conditions were met.
FI.1992.0104 · vd (art. 51 al. 3 LI)
Taxpayer v. Tax Authority: Real Estate Gain Tax Rate Dispute
The appeal was granted, reforming the decision so that the tax on the real estate gain is due at the reduced rate of 12%, based on this provision.
FI.1992.0144 · vd (art. 51 al. 3 LI)
Taxpayer Reinvestment Relief Denial for Leased Agricultural Parcels
This article governed the reduced tax rate sought by the appellant, which was contested based on the land's utilization.
FI.1998.0008 · vd (art. 51 al. 3 LI)
Spousal Option Exercise and Real Estate Gains Tax Calculation on Property Transfer Post-Mortem
This provision dictates the tax rate to be applied to the determined taxable gain, as used in the final calculation order.
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.1998.0082 · vd (art. 51 al. 3 LI)
Taxpayer Appeal on Reduced Real Estate Gain Rate for Principal Dwelling
This provision establishes the conditions for applying the reduced tax rate (12%) to real estate gains, which was the subject of the appeal.
FI.1997.0024 · vd (Art. 51 LI)
Taxpayer Appeal of Final Assessment Based on Misclassification of Income
Although the taxpayer tried to invoke this article as a ground for revision, the court dismissed the appeal, confirming the previous decision.
FI.1997.0120 · vd (art. 51 al. 2 LI)
Taxpayers v. Cantonal Tax Administration (Property Gains Prescription)
Cited in the final reasoning concluding that the right to tax was time-barred based on the law text.
FI.1997.0013 · vd (art. 51 al. 2 LI)
Taxpayer Appeals Upheld Due to Expiration of Prescription and Limitation Periods on Capital Gains and Special Taxes
Cited as corresponding materially to the rule in art. 29 al. 2 LI regarding the date of realization of the gain in the context of real estate gains.
FI.1990.0017 · vd (art. 51 al. 3 LI)
Taxpayer v. Tax Authority: Property Gains Tax Primary Residence Exemption for Heirs
This article governs the reduced tax rate for real estate gains, which was the core subject of the appeal allowing the petitioner to benefit from the reduced rate based on new jurisprudence.
FI.1996.0038 · vd (art. 51 al. 3 LI)
Real Estate Gains Tax on Property Transfer in Matrimonial Liquidation Settlement
This article concerns the application of the reduced tax rate, which the court considered in relation to the alienation in this case.