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642.11 LI CH-VD

Art. 80 LOI sur les impôts directs cantonaux (LI) - Epoux [ 1 ]

Partie II, Titre VI, Chapitre II
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Art. 80 LI · Epoux [ 1 ]

1. Les époux sont imposés conjointement à partir de la période fiscale au cours de laquelle le mariage a lieu.

2. En cas de divorce ou de séparation durable (art. 10) les époux sont imposés séparément pour l'ensemble de la période fiscale.

3. Les époux sont imposés conjointement jusqu'au jour du décès de l'un d'entre eux. Le décès entraîne la fin de l'assujettissement des époux et le début de celui du conjoint survivant.

← Art. 79 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 81 LI →

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Décisions judiciaires appliquant cette disposition (9)

FI.2011.0053 · vd (art. 80 al. 2 LI)
Taxpayer v. Canton: Pro Rata Temporis Claim Rejected in Postnumerando Taxation System Following Divorce
Cited as the legal basis prescribing that spouses are taxed separately for the entire fiscal period in case of divorce.
FI.2007.0152 · vd (Art. 80 let. b LI)
Taxpayers v. Tax Administration: Interim Taxation Refusal After Partial Employment Cessation
The court's decision to reject the appeal is based on the finding that the conditions for an interim assessment under this article were not met.
FI.2007.0077 · vd (art. 80 let. b LI)
Taxpayer Appeal for Mid-Term Assessment Due to Income Reduction During Tax Transition Period
Cited in the reasoning to establish the legal basis for the cantonally applicable interim taxation.
FI.2006.0005 · vd (Art. 80 al. 1 let. c LI)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 3) defining the death of a person as a reason for intermediate taxation.
FI.2007.0063 · vd (art. 80 let. b LI)
Tax Reassessment of Legal Fees and Interim Assessment Denial for Director/Shareholder
Cited in the reasoning (point 3a) as the cantonal law basis applicable to the litigation concerning the intermediate tax assessment (FI.2007.0064).
FI.2007.0087 · vd (Art. 80 let. b LI)
Independent Contractor Tax Assessment Appeal for Interim Taxation Denial
Cited in the reasoning concerning the cantonal legal basis for an intermediate taxation upon a durable and essential modification of the bases of activity, although the actual relief was denied.
FI.2007.0018 · vd (art. 80 lettre b LI)
Independent Contractor's Claim for Intermediate Tax Assessment Based on Health-Related Income Decline Rejected
Cited as the cantonal law provision governing intermediary taxation in case of significant and lasting changes to the basis of lucrative activity, which the court implicitly confirmed the scope of by citing it.
FI.2005.0183 · vd (art. 80 lettre b LI)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Although the request for an intermediate taxation based on the Directive was rejected, the court confirmed the refusal based on the general statutory provisions allowing intermediate taxation for independent workers in section 5b, which cites this article.
FI.1997.0158 · vd (art. 80 LI)
Tax Reassessment and Fines Following Corporate Conversion and Undeclared Shareholder Benefits
Cited in the reasoning regarding the guarantee of cantonal tax secrecy.