642.11
LI
CH-VD
CH-VD
Art. 59 LOI sur les impôts directs cantonaux (LI) - Taux d'imposition
Partie II, Titre III
Art. 59 LI · Taux d'imposition
1. L'impôt sur la fortune dû pour une année est déterminé par catégorie, sur les bases suivantes
- 0,24°/oo pour les premiers fr. 30'000
- 0,97°/oo pour la tranche de fortune comprise entre fr. 30'001 et fr. 80'000
- 1,69°/oo pour la tranche de fortune comprise entre fr. 80'001 et fr. 150'000
- 2,42°/oo pour la tranche de fortune comprise entre fr. 150'001 et fr. 300'000
- 3,15°/oo pour la tranche de fortune comprise entre fr. 300'001 et fr. 600'000
- 3,39°/oo pour le surplus.
2. Chaque contribuable bénéficie du taux d'imposition des catégories inférieures à celle dans laquelle il est rangé.
3. Pour le calcul de la fortune imposable, les fractions inférieures à 1'000 francs sont abandonnées.
Décisions judiciaires appliquant cette disposition (6)
FI.1995.0010 · vd (art. 59 bis LI)
Tax Assessment Prescription and Insurance Valuation Dispute
The maintenance of the tax status granted under this article for certain periods was confirmed in the decision for X.____ SA (Order I.b).
FI.1994.0059 · vd (Art. 59 ter LI)
Tax Reclassification of Hotel Operator as Real Estate Company
This article defines real estate companies, which was the core legal question determining the tax liability, and its application was upheld by rejecting the appeal.
FI.1994.0078 · vd (Art. 59 al. 1 LI)
Tax Authority Upward Adjustments Upheld: Disguised Profit Distribution vs. Management Fees
This article was cited in the reasoning to explain why C._______ SA was exempt from profit tax.
FI.1994.0056 · vd (Art. 59 ter LI)
Tax Regime Applicability and Asset Valuation in Real Estate Company Taxation
The core of the dispute regarding the taxable profit and capital relies on the provisions of this article.
FI.1994.0056 · vd (art. 59 ter LI)
Tax Regime Applicability and Asset Valuation in Real Estate Company Taxation
The appeal was partially admitted based on the interpretation and application of this article concerning the taxation of real estate companies.
FI.1991.0007 · vd (art. 59 ter LI)
Taxation Classification Based on Principal Activity During Tax Period
This article was cited by the appellant as the basis for claiming a lower tax rate, although the court ultimately rejected its application.