642.11
LI
CH-VD
CH-VD
Art. 56 LOI sur les impôts directs cantonaux (LI) - Titres, droits, créances [ 1, 3, 12, 41 ]
Partie II, Titre III
Art. 56 LI · Titres, droits, créances [ 1, 3, 12, 41 ]
1. …
1bis. La valeur vénale des titres qui ne sont pas cotés et des titres qui ne sont pas régulièrement cotés en bourse ou hors bourse fait l'objet d'une estimation ; le Conseil d'Etat arrête les dispositions d'application.
2. Les créances douteuses et les droits litigieux sont estimés en tenant compte de la probabilité de leur recouvrement.
3. Les parts de placements collectifs qui possèdent des immeubles en propriété directe sont imposables pour la différence entre la valeur de l'ensemble des actifs du placement et celle de ses immeubles en propriété directe.
Décisions judiciaires appliquant cette disposition (12)
FI.2019.0048 · vd (art. 56 let. g LIFD)
Foundation Tax Exemption for Public Utility After Transferring Commercial Operations to Subsidiary
This provision is cited in the dispositive (Order II) as the basis for granting the tax exemption.
FI.2014.0040 · vd (art. 56 let. c LIFD)
Foundation v. Tax Authority (Property Tax Exemption for Church-Affiliated Foundation)
The foundation was granted the exemption by being assimilated to parishes under this provision, which justifies admitting the appeal.
FI.2012.0008 · vd (art. 56 al. 1 let. g LIFD)
Jazz Festival Tax Exemption Denial Upheld Due to Commercial Activities
This provision defines the criteria for tax exemption for legal entities pursuing public utility purposes, which forms the basis for rejecting the appeal against tax exemption denial.
FI.2011.0028 · vd (Art. 56 al. 1 let. g LIFD)
University Tuition Funding Negates Tax Exemption Status
The court confirmed the decision rejecting the tax exemption claim based on this provision for federal direct tax.
FI.2009.0087 · vd (Art. 56 al. 1 let. g LIFD)
Waldorf School Tax Exemption Revocation Appeal
Cited in the reasoning as the basis for federal direct tax exemption but was not explicitly cited in the final orders (Orders I-V).
FI.2004.0139 · vd (art. 56 lit g LIFD)
Tax Exemption Denial for Rental Properties Due to Tenant Occupancy Violations
Mentioned as the relevant provision for the test of 'pure public utility' exemption for federal direct tax, which the court ultimately found not met.
FI.2005.0221 · vd (art. 56 let. c LIFD)
Foundation Status and Tax Exemption for Parish-Affiliated Entity
The court deemed the factual outcome of exemption under this provision (for federal tax) equivalent to that under art. 90 al. 1 let. d LI, aligning the reasoning for the cantonal tax.
FI.1996.0110 · vd (Art. 56 lit. g LIFD)
Foundation Tax Exemption Denial Upheld
This provision governs the exemption from federal direct tax based on public service or pure public utility purposes.
FI.2002.0025 · vd (art. 56 lit. g LIFD)
Mortgage Guarantee Cooperative Tax Exemption Refusal Appeal
This provision defines the criteria for tax exemption based on the pursuit of public service or pure public utility goals, which was the core subject of the appeal.
FI.1999.0075 · vd (art. 56 LIFD)
Cantonal Bank Tax Exemption Denial
The court rejected the appeal based on its findings regarding the applicability of Art. 56 letters b and g LIFD to the appellant.
FI.1995.0067 · vd (Art. 56 al. 1 LI)
Taxpayer Appeal of Reassessments for Undisclosed Rebates and Personal Vehicle Expenses
Mentioned in the reasoning section concerning how tax supplements were calculated for the company (though the specific calculation basis for the company was confirmed, the final orders only confirm the decision against the individuals).
FI.1991.0007 · vd (art. 56 LI)
Taxation Classification Based on Principal Activity During Tax Period
The court confirmed the tax assessment based on this article because the company was not qualified as a real estate company.