642.11
LI
CH-VD
CH-VD
Art. 57 LOI sur les impôts directs cantonaux (LI) - Assurances
Partie II, Titre III
Art. 57 LI · Assurances
1. Les assurances sur la vie (assurances de capitaux et assurances de rentes) sont imposées pour leur valeur de rachat, y compris les participations aux excédents définitivement acquises.
2. Les prétentions envers les institutions de prévoyance professionnelle et les autres formes de prévoyance individuelle liée, au sens de la loi fédérale sur la prévoyance professionnelle [H] , sont exonérées aussi longtemps qu'elles ne sont pas exigibles.
Décisions judiciaires appliquant cette disposition (6)
FI.2022.0050 · vd (Art. 57 LIFD)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited as the basis for taxing net profit under federal law.
FI.2022.0020 · vd (Art. 57 LIFD)
Tax Deduction Appeal Rejection for Lack of Commercial Justification Proof
Cited in the reasoning section concerning the object of taxation on net profit, which informs the main order.
FI.2020.0058 · vd (Art. 57 LIFD)
Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard
Cited in the reasoning section when analyzing the basis for taxation, but not explicitly in the dispositive.
FI.2018.0266 · vd (Art. 57 LIFD)
Construction Company Tax Reassessment Appeal: Unjustified Deductions and Offshore Transactions
The court confirmed the tax assessment based on the principles governing the object of profit tax.
FI.2017.0079 · vd (art. 57 LI)
Taxpayer Appeal on Annuity Classification and Wealth Tax Assessment
This provision governs the taxation of life insurance on fortune, and its application was confirmed for the unamended tax periods (2006-2011) within the context of the decision.
FI.2008.0143 · vd (Art. 57-58 LIFD)
Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)
Cited in the reasoning (point 3a) regarding profit estimation, but not cited in the dispositive orders (I-VI).