642.11
LI
CH-VD
CH-VD
Art. 69 LOI sur les impôts directs cantonaux (LI) - Aliénation partielle
Partie II, Titre V
Art. 69 LI · Aliénation partielle
1. Lorsque le transfert porte sur une parcelle d'immeuble, il est tenu compte équitablement de toutes les circonstances pour établir le gain imposable, notamment de l'importance, de la nature et de la situation de la parcelle par rapport à l'ensemble de l'immeuble.
2. En cas de report partiel d'imposition, le gain imposable est déterminé en fonction de l'importance de la part donnant lieu à imposition par rapport à la valeur globale de l'immeuble.
Décisions judiciaires appliquant cette disposition (5)
FI.1994.0132 · vd (art. 69, al. 1, LI)
Taxation Dispute Over Classification of Income Activity Change
This provision on the general rule of two-year taxation was cited in the reasoning of the initial administrative decision (which the Tribunal maintained) to contrast with the interim taxation rule.
FI.1997.0037 · vd (art. 69 LI)
Taxpayers v. Tax Authorities on Intermediate Taxation Calculation Basis and Pension Deductions
Cited in the reasoning as the general rule for calculating taxable income (cantonal law).
FI.1997.0041 · vd (art. 69 et 71 LI)
Taxpayer Notification Timeline and Intermediate Taxation Costs
Cited in the reasoning (Considerant 3.a) to explain the principle of 'praenumerando' taxation, underpinning the structure of the taxation under review.
FI.1997.0116 · vd (art. 69 al. 2 LI)
Real Estate Gain Tax Limitation Period Dispute
Cited in the reasoning that leads to the admission of the appeal based on prescription, although not the final ground for annulment, it defines the type of taxable event at issue.
FI.1997.0120 · vd (art. 69 al. 2 LI)
Taxpayers v. Cantonal Tax Administration (Property Gains Prescription)
Cited in the final reasoning concluding that the right to tax was time-barred based on the law text.