642.11
LI
CH-VD
CH-VD
Art. 55 LOI sur les impôts directs cantonaux (LI) - Fortune commerciale [ 15, 38 ]
Partie II, Titre III
Art. 55 LI · Fortune commerciale [ 15, 38 ]
1. Les biens immatériels et la fortune mobilière qui font partie de la fortune commerciale du contribuable sont estimés à la valeur déterminante pour l'impôt sur le revenu.
2. N'est imposable que le 50% du patrimoine afférent aux droits visés à l'article 21c.
Décisions judiciaires appliquant cette disposition (9)
FI.2022.0106 · vd (art. 55, applicable par renvoi de l'art. 144 al. 4 LIFD)
Tax Evasion Liability for Undeclared Marital Assets
Cited as the basis for awarding reduced costs (dépens) to the appellant.
FI.2006.0009 · vd (art. 55 b LI)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding cantonal law on provisions, but not explicitly cited in the final orders (I-IV).
FI.2002.0081 · vd (art. 55 c LI)
Capital Gains Tax Deferral on Business Sale Reinvestment Denied
This article concerns the deferral of latent reserves through reinvestment, which was the main contention raised by the appellant regarding the tax assessment.
FI.1999.0016 · vd (Art. 55 lettre d LI)
Tax Reassessment and Penalties for Hidden Distributions and Improper Expenses
Cited in reasoning regarding deductible general expenses, specifically charitable donations, under cantonal law.
FI.2000.0013 · vd (art. 55 let. b LI)
Tax Assessment Appeals Regarding Director Pension Contributions
This article was implicitly used as the basis for rejecting the appeal regarding the 430'000 fr. transfer, as the court found the payment did not qualify as a deductible business expense under this provision when characterized as a shareholder benefit.
FI.1995.0040 · vd (art. 55 b LI)
Tax Reassessment Appeal Regarding Loan Treatment and Business Expenses
Cited in the reasoning section as a relevant article concerning the deduction for bad debt, central to the main issue resolved in the tax reassessment orders (II, III, IV).
FI.1993.0121 · vd (art. 55 litt. a LI)
Tax Evasion Reassessment Involving Undeclared Rebates and Minor Private Expenses
Cited in the reasoning of the final orders (Order VII) regarding arguments on tax correction, which influenced the final decision, although not explicitly cited in the operative part as a ground for the final ruling itself (Orders I-V).
FI.1993.0121 · vd (art. 55 litt. a LI)
Tax Evasion Reassessment Involving Undeclared Rebates and Minor Private Expenses
Mentioned in the reasoning (Considerant 7) regarding arguments on tax correction.
FI.1993.0121 · vd (art. 55 litt. a LI)
Tax Evasion Reassessment Involving Undeclared Rebates and Minor Private Expenses
Mentioned in the reasoning of the final orders (Order VII) regarding arguments on tax correction, which influenced the final decision, although not explicitly cited in the operative part as a ground for the final ruling itself (Orders I-V).