642.11
LI
CH-VD
CH-VD
Art. 71 LOI sur les impôts directs cantonaux (LI) - Produit de l'aliénation
Partie II, Titre V
Art. 71 LI · Produit de l'aliénation
1. Le produit de l'aliénation est le montant total des prestations pécuniaires ou appréciables en argent que l'acquéreur verse ou s'engage à verser à l'aliénateur ou à des tiers au profit de ce dernier.
2. Sont ajoutés au produit de l'aliénation les prestations obtenues par l'aliénateur pour la constitution ou l'abandon de servitudes ou pour des restrictions de droit public à la propriété foncière, lorsque les indemnités obtenues n'ont pas été imposées selon l'article 64, alinéa 2, lettre e.
3. Dans le cas de l'article 64, alinéa 2, lettre a, la valeur déterminante correspond à celle à laquelle l'immeuble est apporté.
Décisions judiciaires appliquant cette disposition (16)
FI.2011.0068 · vd (art. 71 al. 1 LI)
Tax Assessment of Capital Gains on Share Sale Involving Debt Assumption
Cited in the reasoning section to define the alienation proceeds, supporting the calculation confirmed in order II.
FI.1994.0132 · vd (art. 71, al. 3, LI)
Taxation Dispute Over Classification of Income Activity Change
This provision was cited in the reasoning of the initial administrative decision (which the Tribunal maintained) as the rule for basing the interim taxation on acquired income.
FI.1997.0037 · vd (art. 71 al. 1 LI)
Taxpayers v. Tax Authorities on Intermediate Taxation Calculation Basis and Pension Deductions
Cited in the reasoning regarding the determination of the average annual income (cantonal law).
FI.1997.0037 · vd (art. 71 al. 3 LI)
Taxpayers v. Tax Authorities on Intermediate Taxation Calculation Basis and Pension Deductions
Cited in the reasoning concerning the calculation of income when the situation changes (intermediate taxation, cantonal law).
FI.1997.0037 · vd (art. 71 al. 3 LI)
Taxpayers v. Tax Authorities on Intermediate Taxation Calculation Basis and Pension Deductions
Cited in the reasoning to determine the basis for intermediate taxation concerning cantonal/communal tax.
FI.2000.0089 · vd (art. 71 al. 1 LI)
Taxability of Relocation Allowance and Calculation of Taxable Income
Cited in the reasoning regarding the basis for calculating the average income for the taxation period, which relates to the partial admission of the appeal concerning the inclusion of the indemnification.
FI.2000.0089 · vd (art. 71 al. 3 LI)
Taxability of Relocation Allowance and Calculation of Taxable Income
Cited to explain the principle of immediate taxation applicable when conditions of tax liability are met during the taxation period, a context relevant to the main issue of income inclusion.
FI.2000.0065 · vd (art. 71 al. 3 LI)
Taxpayers v. Tax Authority: Interim Taxation and Vehicle Expense Offset
Cited in the reasoning concerning the calculation period for taxation following an intermediate taxation/start of tax liability.
FI.2000.0065 · vd (art. 71 al. 4 LI)
Taxpayers v. Tax Authority: Interim Taxation and Vehicle Expense Offset
Cited in the reasoning regarding the distinction between two periods after an intermediate taxation/start of tax liability.
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.1997.0041 · vd (art. 71 al. 3 LI)
Taxpayer Notification Timeline and Intermediate Taxation Costs
Cited in the reasoning (Considerants 3.b and 4.b) regarding the determination of income and fortune for intermediate taxation based on the situation immediately following the death.
FI.1997.0158 · vd (art. 71 al. 3 LI)
Tax Reassessment and Fines Following Corporate Conversion and Undeclared Shareholder Benefits
Used in the reasoning to determine the basis for calculating intermediate taxation following a change in professional status for cantonal/communal tax.
FI.1991.0036 · vd (art. 71 al. 3 LI)
Tax Assessment and Fiscal Domicile Dispute (1985-1988)
Cited in connection with the prohibition of considering the gain from the SI G.______ SA case for the 1985-1986 tax period due to the start of A.'s tax liability in Switzerland.
FI.1992.0139 · vd (art. 71 al. 3 LI)
Taxpayer v. Tax Authority: Interim Taxation Procedure Dispute
The court confirmed the calculation of the taxable income based on realized revenues after the start of the new tax liability, converted proportionally into an annual income.
FI.1990.0004 · vd (art. 71 al. 1 LI)
Taxpayer Appeal of Denial of Intermediate Tax Assessment Based on Cessation of Alimony Payments
Cited in the considerations to describe the general rule for calculating tax based on the preceding two years.