Art. 58 LOI sur les impôts directs cantonaux (LI) - Fortune non imposable

FI.2023.0013 · vd (art. 58 al. 1 LIFD)

Taxpayers v. Tax Authority: Home Office Deduction Dispute

Referred to by Art. 18 al. 3 LIFD regarding the content of the taxable net profit.

FI.2022.0050 · vd (Art. 58 al. 1 LIFD)

Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution

Cited to define what constitutes taxable net profit, specifically including appropriations not covered by commercial expenses.

FI.2022.0020 · vd (Art. 58 al. 1 LIFD)

Tax Deduction Appeal Rejection for Lack of Commercial Justification Proof

Cited in the reasoning section regarding the composition of taxable net profit, which informs the main order.

FI.2020.0058 · vd (Art. 58 al. 1 let. a 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.2020.0058 · vd (Art. 58 al. 1 let. b 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.2020.0058 · vd (Art. 58 al. 1 let. c 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.2019.0183 · vd (Art. 58 al. 1 let. b LIFD)

Taxpayer Appeal Regarding Disallowed Vehicle Expenses Based on Schematic Ratio Method

Basis for confirming the principle of readjustment of vehicle expenses that are not justified by commercial use for the tax period 2006.

HC.2020.238 · vd (Art. 58 let. b 5e tiret LIFD)

Dispute Over Energy Invoice Rebate Restitution and Contractual Damages

Cited in the reasoning section (6.6.4) regarding taxable net profit including advantages provided to third parties not justified by commercial practice.

FI.2018.0266 · vd (Art. 58 al. 1 LIFD)

Construction Company Tax Reassessment Appeal: Unjustified Deductions and Offshore Transactions

The court confirmed the tax assessment based on the rules for determining net taxable profit, particularly regarding disguised profit distributions or benefits not justified by commercial usage.

FI.2018.0074 · vd (Art. 58 al. 1 let. b LIFD)

Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld

Cited in the reasoning section (Considerant 6.a) regarding the disallowance of private use of company vehicles, which supported the confirmation of the tax reassessment.

FI.2016.0102 · vd (Art. 58 LIFD)

Taxpayer v. Tax Authority: Litigation Provision Deductions and Tax Assessment Recalculation

Cited in the reasoning regarding the determination of net taxable income, relevant to the partial admission for period 2012.

FI.2011.0032 · vd (art. 58 al. 1 let. a LIFD)

Taxpayer v. Tax Authority: Deductibility of Provision for Affiliated Company Receivable

Cited as part of the legal basis regarding the components of taxable net profit.

FI.2011.0032 · vd (art. 58 al. 1 let. b 2ème tiret LIFD)

Taxpayer v. Tax Authority: Deductibility of Provision for Affiliated Company Receivable

Cited to establish that provisions not justified by commercial use are among the deductions that must be added back.

FI.2011.0032 · vd (art. 58 al. 1 let. b LIFD)

Taxpayer v. Tax Authority: Deductibility of Provision for Affiliated Company Receivable

Cited as part of the legal basis regarding deductions not serving to cover commercial overheads.

FI.2010.0034 · vd (art. 58 al. 1 let. c LIFD)

LLC Tax Assessment Appeal on Real Estate Sale Profits

Cited as the legal basis for reincorporating amounts not recorded in the accounts into the taxable profit.