642.11
LI
CH-VD
CH-VD
Art. 83 LOI sur les impôts directs cantonaux (LI) - Pour les revenus imposés séparément [ 3 ]
Partie II, Titre VI, Chapitre IV
Art. 83 LI · Pour les revenus imposés séparément [ 3 ]
1. Les impôts sur les prestations en capital provenant de la prévoyance et sur les autres sommes dont il est question à l'article 49 sont fixés pour l'année fiscale au cours de laquelle ces revenus ont été acquis.
2. Chaque revenu est toutefois imposé dès sa réalisation. Les revenus déjà imposés sont inclus pour calculer l'impôt, dont sont alors déduits les montants d'impôts notifiés antérieurement.
Décisions judiciaires appliquant cette disposition (16)
FI.2018.0049 · vd (art. 83 LIFD)
Taxpayer Wins Appeal Against Consolidated Taxation of Separate Pillar 3a Pension Benefits
This article is mentioned in the context of the tax rates applied to capital benefits, referenced within the discussion of Art. 38 LIFD.
FI.1990.0041 · vd (art. 83 LI)
Tax Assessment Dispute Over Commercial Property Cessation Date
Cited in relation to the previous procedural rule applicable to the rendering of the decision without costs.
FI.1989.0024 · vd (art. 83 LI)
Taxpayer v. Tax Authority: Dependent Status of Nephew for Tax Benefits
The court decided to keep the benefit of the cost-free procedure for the appellant based on the former Art. 83 LI.
FI.1989.0019 · vd (art. 83 LI)
Tax Assessment Dispute: Deductibility of Automobile Lease Payments vs. Loan Interest
Cited in the final orders to rule on the allocation of costs, granting the appellant the benefit of the former rule concerning the gratuitousness of the procedure for non-abusive appeals.
FI.1992.0002 · vd (Art. 83 LI)
Tax Authority Decision on Sale of Agricultural Property Upheld
Cited in conjunction with Art. 104 al. 2 LI regarding the impossibility of extending the legal deadline for filing the appeal.
FI.1992.0003 · vd (Art. 83 LI)
Taxpayer Appeal Inadmissible Due to Defective Filing; Gain Reclassified as Professional Income
Cited as the procedural rule governing the extension of deadlines, which the court applied to reject the request for an extension.
FI.1997.0007 · vd (art. 83 LI)
Tax Appeal Inadmissibility Due to Untimely Filing Proof
Cited regarding the non-extension of deadlines and the rule for timely submission for cantonal tax matters.
FI.1988.0014 · vd (art. 83 LI)
Tax Assessment Appeal Admissibility and Merits Ruling
Mentioned in the context of denying the appellant the benefit of free legal aid due to the abusive procedures of his representative.
FI.1994.0057 · vd (Art. 83 al. 1 LI)
Taxpayer Appeal Deadline Dispute and Remand for Substantive Review
Cited in the reasoning to establish that deadlines fixed by law, such as the claim deadline, are generally not extendable.
FI.1989.0050 · vd (Art. 83 LI)
Taxpayer Rental Value Appeal on Inherited Property
Although noted that this article (under the old version) governed court costs, the court applied the contemporary practice for the emolument established in the operative order.
FI.1989.0050 · vd (Art. 83 LI)
Taxpayer Rental Value Appeal on Inherited Property
The court referenced the former version of this article concerning when costs could be imposed, justifying the eventual imposition of the emolument in the operative order.
FI.1988.0006 · vd (ancien art. 83 LI)
Taxpayer Appeal Against Office Taxation Due to Unsubstantiated Records
The court imposed a fee on the appellant based on this provision due to the abusive nature of the proceedings.
FI.1987.0044 · vd (Art. 83 LI)
Taxpayer Appeal for Intermediate Assessment Based on Spousal Income Drop
Used to decide not to levy fees, as the appeal was not deemed abusive according to this former provision.
FI.1989.0006 · vd (ancien art. 83 LI)
Property Developers' Depreciation Claim Rejected in Tax Dispute
Cited as the relevant law applicable at the time the case was adjudicated, which excuses the levying of fees.
FI.1989.0055 · vd (art. 83 LI)
Taxpayers v. Tax Authority Regarding Real Estate Gains Tax Basis Calculation on Inherited Property
Cited in the disposition concerning the non-allocation of costs due to qualified silence.