642.11
LI
CH-VD
CH-VD
Art. 9 LOI sur les impôts directs cantonaux (LI) - Epoux; enfants sous autorité parentale
Partie II, Titre I, Chapitre III
Art. 9 LI · Epoux; enfants sous autorité parentale
1. Le revenu et la fortune des époux vivant en ménage commun s'additionnent, quel que soit le régime matrimonial.
2. L'article 63, alinéa 2 est réservé.
3. Le revenu et la fortune des enfants mineurs sous autorité parentale s'ajoutent à ceux du détenteur de cette autorité. Le produit de l'activité lucrative ainsi que les gains immobiliers des enfants mineurs sont imposés séparément; ils font l'objet d'une déclaration établie par le détenteur de l'autorité parentale ou par le tuteur.
4. Le Conseil d'Etat édicte les dispositions d'application réglant la répartition du revenu et de la fortune de l'enfant mineur entre ses père et mère imposés séparément et exerçant conjointement l'autorité parentale [A] .
Décisions judiciaires appliquant cette disposition (21)
FI.2022.0067 · vd (art. 9 LI)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the joint taxation of spouses.
FI.2022.0067 · vd (art. 9 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the joint taxation of spouses.
FI.2009.0006 · vd (art. 9 al. 1 LI)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding the joint assessment of income and fortune for married couples.
FI.2009.0006 · vd (art. 9 al. 1 LIFD)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding the joint assessment of income and fortune for married couples.
FI.2004.0088 · vd (art. 9 al. 1 LI)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning regarding the general principle of joint income for spouses living together.
FI.2004.0088 · vd (art. 9 al. 1 LIFD)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning regarding the general principle of joint income for spouses living together under federal law.
FI.2005.0183 · vd (art. 9 LI)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning when discussing the application of criteria for intermediate taxation to married couples (section 5c).
FI.2005.0183 · vd (art. 9 al. 1 LIFD)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning when discussing the application of criteria for intermediate taxation to married couples (section 5c).
FI.1998.0046 · vd (art. 9 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct, LIFD)
Taxpayer Cohabitation Family Quotient and Deduction Dispute
Cited in the reasoning (Considerant 3) regarding the principle of family unit taxation, relevant to the dispute maintained in order II.
FI.1998.0045 · vd (art. 9 al. 2 LI)
Tax Reassessment and Penalties for Undisclosed Consulting Income (1991-1996)
Cited in the reasoning regarding the joint and several liability for taxes due by the couple up to August 31, 1994.
FI.1996.0073 · vd (art. 9 al. 1 LIFD)
Tax Deduction for Discretionary Child Visitation Travel Expenses
Cited in the reasoning concerning the principle of single taxation of the family, although the final orders confirm the rejection of the appeal.
FI.1996.0100 · vd (art. 9 al. 2 LI)
Tax Reassessments and Fines Appeal (1987-1994)
Used implicitly in the reasoning section to explain why Mrs. A.___ is exonerated from the fine in federal tax matters, leading to the confirmation of fines under Cantonal Law for A.___ and the rejection of the appeal for Mrs. A. regarding Cantonal/Communal fines in points VI (which refers to the rejection of the appeal in point IV).
FI.1997.0061 · vd (art. 9 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
Cited to explain the general rule for how the income and assets of spouses living together are aggregated for tax purposes.
FI.1997.0061 · vd (art. 9 al. 2 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
This article established the main ground for rejecting the appeal, as it justifies the liability of spouses for the total tax debt during the period of cohabitation.
FI.1995.0024 · vd (art. 9 LI)
Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed
Cited in the reasoning section (Point 6) regarding the joint tax liability and fault for tax offenses between spouses, which informed the decision to annul fines against Mrs. X.