642.11
LI
CH-VD
CH-VD
Art. 63 LOI sur les impôts directs cantonaux (LI) - Contribuable
Partie II, Titre V
Art. 63 LI · Contribuable
1. L'impôt est dû par l'aliénateur.
2. Les époux sont considérés comme contribuables distincts. Toutefois, lorsqu'ils vivent en ménage commun (art. 9), chacun est solidairement responsable du paiement de l'impôt dû par l'autre.
3. Lorsque le gain immobilier est réalisé par un groupement de personnes ou par une communauté sans personnalité juridique, l'impôt est dû par la personne qui a agi pour le compte du groupement ou de la communauté. Les bénéficiaires de l'opération sont solidairement responsables du paiement de cet impôt.
Décisions judiciaires appliquant cette disposition (12)
FI.2019.0161 · vd (Art. 63 LI)
Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation
Cited in the final reasoning (Considerant 4.f) to confirm that the appellant is the transferor and thus liable for the tax.
FI.2019.0162 · vd (art. 63 LI)
Foundation Real Estate Gains Tax Deferral and Valuation Dispute
This provision was cited to confirm that the foundation was the debtor of the tax claim.
FI.2019.0163 · vd (Art. 63 LI)
Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division
States that the alienator is the debtor of the tax.
FI.2018.0074 · vd (Art. 63 al. 1 LIFD)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 6.d) to analyze the conditions for the deductibility of provisions, which supported the confirmation of the tax reassessment.
FI.2015.0142 · vd (Art. 63 al. 2 LIFD)
Taxpayer Appeal Regarding Disallowed Provision for Commercial Risks
Cited as the legal basis for the tax authority's right to add back provisions that are no longer justified to the taxable profit.
FI.2011.0032 · vd (art. 63 al. 1 LIFD)
Taxpayer v. Tax Authority: Deductibility of Provision for Affiliated Company Receivable
Cited to list the types of provisions that can be established against the income statement.
FI.2011.0032 · vd (art. 63 al. 2 LIFD)
Taxpayer v. Tax Authority: Deductibility of Provision for Affiliated Company Receivable
Cited regarding the addition back to taxable profit of provisions that are no longer justified.
FI.2005.0132 · vd (art. 63 al. 2 LI)
Spousal Joint and Several Liability for Capital Gains Tax
This article establishes the principle of joint and several liability for spouses, which underpins the maintenance of the contested decision.
FI.1998.0122 · vd (art. 63 al. 2 de la loi fédérale sur l'impôt fédéral direct du 14 décembre 1990 LIFD)
Tax Assessment Appeal on Dissolution of Provision Related to Foreign Property Sale
The reasoning mentions this article as setting out that the dissolution of a provision should be entered as income in the profit and loss account, forming the basis for the court's analysis.
FI.2001.0084 · vd (art. 63 al. 2 LI)
Taxpayer Not Jointly Liable for Ex-Husband's Capital Gains Tax Due to Factual Separation
The court admitted the appeal because the condition for joint and several liability (living in the same household) was not met, based on this provision (which mirrors the older law).
FI.1995.0126 · vd (art. 63 al. 1 lit. a à d LIFD)
Construction Company Tax Reassessment Appeal: Warranty Provision Upheld, Sales Undervaluation and Shareholder Wealth Upheld
Cited in the reasoning section regarding deductible provisions, but not in the dispositive orders.
FI.1995.0040 · vd (art. 63 al. 1 lit. a et c LIFD)
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).