642.11
LI
CH-VD
CH-VD
Art. 66 LOI sur les impôts directs cantonaux (LI) - Base de calcul, principe [ 1 ]
Partie II, Titre V
Art. 66 LI · Base de calcul, principe [ 1 ]
1. Le gain imposable est constitué par la différence entre le produit de l'aliénation et le prix d'acquisition augmenté des impenses.
2. L'article 68 est réservé.
3. Le gain immobilier, imposable en vertu de l'article 61, alinéa 1, lettre c, est déterminé selon les règles applicables aux biens faisant partie de la fortune commerciale.
Décisions judiciaires appliquant cette disposition (12)
FI.2019.0161 · vd (Art. 66 LI)
Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation
Cited in the reasoning (Considerant 5.b) as the main provision defining the taxable gain, which the court found incorrectly applied by the tax authority in its calculation.
FI.2019.0161 · vd (Art. 66 al. 3 LI)
Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation
Cited in the appellant's reasoning for concluding that the calculation basis should follow the declaration, although the court determined this article was not applicable due to the rejection of the tax deferral (Considerant 5.b).
FI.2019.0162 · vd (art. 66 LI)
Foundation Real Estate Gains Tax Deferral and Valuation Dispute
This provision was cited to explain the general definition of the taxable gain, whose calculation formed the basis for the partial annulment and referral.
FI.2019.0162 · vd (art. 66 al. 3 LI)
Foundation Real Estate Gains Tax Deferral and Valuation Dispute
This provision was cited to explain the specific rules for calculating the taxable gain applicable to the exempted taxpayer, which supported the conclusion that general deferral rules did not apply.
FI.2019.0163 · vd (Art. 66 al. 1 LI)
Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division
Defines taxable gain as the difference between alienation proceeds and acquisition cost plus expenses.
FI.2019.0163 · vd (Art. 66 al. 3 LI)
Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division
Applied to determine that the real estate gain for an exempt taxpayer is determined according to the rules applicable to commercial assets.
FI.2019.0163 · vd (Art. 66 al. 3 LI)
Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division
Reinforced the principle that for exempt taxpayers, the gain is determined according to rules for commercial assets.
FI.2013.0041 · vd (art. 66 al. 2 LI)
Taxpayers' Direct Appeal Barred by Failure to Exhaust Administrative Remedies
The court declared the appeal inadmissible because the mandatory preliminary step of appeal (réclamation) was not exhausted, which is the general principle stated in this article.
FI.2011.0068 · vd (art. 66 al. 1 LI)
Tax Assessment of Capital Gains on Share Sale Involving Debt Assumption
This article defines the basis for calculating taxable real estate gains (sale price minus acquisition cost plus investments), which was central to reforming the tax assessment in order II.
FI.2007.0095 · vd (art. 66 al. 1 LI)
Taxpayer Wins Adjustment for Boat Concession in Real Estate Gains Calculation
Cited as the general rule defining the taxable real estate gain as the difference between the alienation proceeds and the acquisition cost plus improvements.
FI.2004.0031 · vd (art. 66 LI)
Pension Fund Real Estate Gain Calculation Dispute
This article's provision regarding the determination of the taxable gain for entities exempt from income/profit tax by using accounting values was applied by substitution of reasoning.
FI.2004.0021 · vd (art. 66 al. 3 LI)
Pension Fund Real Estate Gain and Acquisition Cost Determination
Used implicitly to determine the acquisition cost based on book value for the pension fund.