642.11
LI
CH-VD
CH-VD
Art. 54 LOI sur les impôts directs cantonaux (LI) - Objets mobiliers [ 42 ]
Partie II, Titre III
Art. 54 LI · Objets mobiliers [ 42 ]
1. Les objets mobiliers imposables sont estimés, en règle générale, au 30 % de la valeur totale de l'assurance-incendie.
2. De ce montant réduit, une déduction de 50'000 francs est accordée pour les contribuables imposés séparément, au titre de valeur de mobilier de ménage et des objets personnels d'usage courant; cette déduction est doublée pour les époux vivant en ménage commun.
Décisions judiciaires appliquant cette disposition (22)
FI.1997.0159 · vd (Art. 54 al. 1 LI)
Tax Reassessment and Evasion Involving Corporate Rebates and Shareholder Expenses
Cited in the context of determining taxable profit and what constitutes a benefit to a shareholder, underpinning the decision on the merits for the company's appeal (item II.3.a).
FI.1999.0016 · vd (Art. 54 al. 1 LI)
Tax Reassessment and Penalties for Hidden Distributions and Improper Expenses
Cited in reasoning regarding the calculation of net profit for cantonal/communal tax purposes.
FI.1999.0016 · vd (Art. 54 al. 1 lettre b LI)
Tax Reassessment and Penalties for Hidden Distributions and Improper Expenses
Cited in reasoning regarding pre-balance sheet withdrawals that must be included in net taxable income for cantonal/communal tax.
FI.1999.0016 · vd (Art. 54 al. 1 litt. c LI)
Tax Reassessment and Penalties for Hidden Distributions and Improper Expenses
Cited in reasoning regarding amortization, provisions, and commercial advantages not justified by commercial use for cantonal/communal tax.
FI.1996.0090 · vd (Art. 54 al. 1 LI)
Taxpayers v. Tax Administration Reassessment Appeal
This article defines taxable profit for legal entities under cantonal law and was used to determine the basis for tax reassessments.
FI.1999.0063 · vd (art. 54 al. 2 lit. a LI)
Tax Reassessment and Penalty Appeal Regarding Concealed Income and Subsidiary Contributions
Cited in the reasoning regarding the non-taxability of the capital of the 25th anniversary fund, which leads to the annulment of related tax recalls in the dispositive.
FI.1999.0063 · vd (articles 54 al. 2 lit. a LI et 60 lit. a LIFD)
Tax Reassessment and Penalty Appeal Regarding Concealed Income and Subsidiary Contributions
Cited in the reasoning regarding the non-taxability of disguised capital contributions/loan interest on inter-company transactions, which leads to the annulment of related tax recalls in the dispositive for cantonal tax.
FI.1994.0152 · vd (art. 54 al. 1 LI)
Tax Evasion and Fiduciary Responsibility in Reassessment Appeal
Cited in the reasoning section to define the net taxable profit of a corporation.
FI.1994.0152 · vd (art. 54 al. 1 litt. b LI)
Tax Evasion and Fiduciary Responsibility in Reassessment Appeal
Cited in the reasoning section regarding elements included in the net taxable profit (drawings not covering authorized general expenses).
FI.1994.0152 · vd (art. 54 al. 1 litt. c LI)
Tax Evasion and Fiduciary Responsibility in Reassessment Appeal
Cited in the reasoning section regarding elements included in the net taxable profit (amortization, provisions, and advantages not justified by commercial use).
FI.1992.0153 · vd (Art. 54 let. b LI)
Company v. Tax Authority Regarding Tax Evasion and Reassessments (1987-1992)
Determines which expenses are deductible for tax purposes, specifically concerning excessive salaries.
FI.1988.0036 · vd (art. 54 lit. b LI)
Tax Assessment Appeal Regarding Deemed Commission on Off-Balance-Sheet Guarantees
Cited in the reasoning to establish the legal basis for the taxable benefit, but this provision is not explicitly cited in the dispositive orders (I, II, III).
FI.1996.0022 · vd (art. 54 al. 1 LI)
Corporate Taxpayer and Shareholders v. Tax Authority - Reassessment of Undisclosed Rebates and Shareholder Expenses
Cited to define net profit for corporate tax purposes, forming the basis for the tax assessment on the company.
FI.1996.0022 · vd (art. 54 al. 1 lit. b LI)
Corporate Taxpayer and Shareholders v. Tax Authority - Reassessment of Undisclosed Rebates and Shareholder Expenses
Cited regarding deductible expenses related to shareholder benefits, relevant to assessing hidden profit distributions.
FI.1995.0126 · vd (art. 54 al. 1 LI)
Construction Company Tax Reassessment Appeal: Warranty Provision Upheld, Sales Undervaluation and Shareholder Wealth Upheld
Cited in the reasoning section regarding the definition of net profit, but not in the dispositive orders.