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642.11 LI CH-VD

Art. 98a LOI sur les impôts directs cantonaux (LI) - Déclaration de réserves latentes au début de l'assujettissement [ 38 ]

Partie III, Titre II, Chapitre I, Section II
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Art. 98a LI · Déclaration de réserves latentes au début de l'assujettissement [ 38 ]

1. Si le contribuable déclare des réserves latentes au début de l'assujettissement, y compris la plus-value qu'il a créée lui-même, ces réserves ne sont pas soumises à l'impôt sur le bénéfice. Ne peuvent pas être déclarées les réserves latentes d'une société de capitaux ou d'une société coopérative provenant de la possession de 10% au moins du capital-actions ou du capital social d'une autre société, ou d'une participation de 10% au moins au bénéfice et aux réserves d'une autre société.

2. Sont considérés comme début de l'assujettissement le transfert de valeurs patrimoniales, d'exploitations, de parties distinctes d'exploitation ou de fonctions de l'étranger à une entreprise ou un établissement stable situé en Suisse, la fin d'une exonération visée à l'article 90, ainsi que le transfert en Suisse du siège ou du lieu de l'administration effective.

3. Les réserves latentes déclarées doivent être amorties annuellement au taux appliqué sur le plan fiscal à l'amortissement des valeurs patrimoniales concernées.

4. La plus-value créée par le contribuable lui-même qui est déclarée doit être amortie dans un délai de dix ans.

← Art. 97 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 98b LI →

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Décisions judiciaires appliquant cette disposition (18)

FI.2004.0142 · vd (Art. 98a LI)
Tax Rate Denial for Real Estate Company Share Sale
Cited in the previous decision, this article governs the limitation period for the right to tax, which the court upheld as not having expired.
FI.1992.0106 · vd (Art. 98a LI)
Taxpayer Appeal on Principal Residence Gain Reduction for Separated Owner Residing Abroad
Governs the prescription of the right to tax, including its duration and conditions for suspension or interruption.
FI.2001.0008 · vd (Art. 98a LI)
Taxpayer Appeal on Tax Reassessments and Fines Involving Prescription Periods
The annulment of tax assessments and fines for the 1987-1988 period in orders II, III, and IV is based on the application of the absolute time limit for the right to tax established in this article (specifically the 12-year limit mentioned in Art. 98a al. 4 LI in the reasoning).
FI.2001.0008 · vd (Art. 98a al. 2 lit. a LI)
Taxpayer Appeal on Tax Reassessments and Fines Involving Prescription Periods
This provision establishing the suspension of prescription during appeal procedures was cited in the reasoning to confirm that the 4-year prescription for fines (Art. 133 LI) was suspended, supporting the decision to maintain fines for the later periods (which were not annulled).
FI.1996.0090 · vd (Art. 98a LI)
Taxpayers v. Tax Administration Reassessment Appeal
This article on the prescription period for final tax assessments was used to determine the legality of the tax authorities' actions over time.
FI.1988.0012 · vd (art. 98a LI)
Taxpayer Residency Date and Capital Gains Taxation Dispute
Discussed in detail regarding the running and suspension of the limitation period for the cantonal tax assessment.
FI.1996.0080 · vd (Art. 98a al. 2 LI)
Taxpayer Appeal Regarding Lump-Sum Pension Payout and Tax Liability
Cited in the reasoning section as a potential analogy for suspending the four-year revision deadline during appeal procedures.
FI.1999.0083 · vd (art. 98a al. 4 LI)
Tax Reassessment Interruption of Prescription against Company and Shareholders
Mentioned in the reasoning section concerning the absolute prescription deadline, which justified rejecting the appeal regarding subsequent tax periods.
FI.1998.0007 · vd (Art. 98a LI)
Tax Reassessment and Penalties Appeal Involving Prescription and Unexplained Wealth
The representative invoked Art. 98a LI concerning the prescription of the right to assess for the 1991-1992 period, which the court noted but found not applicable for finding prescription lapse.
FI.1995.0035 · vd (Art. 98a LI)
Taxpayer Appeal on Income Deductions and Expense Claims (1989-1992)
Cited to analyze and reject the plea of prescription for the right to tax.
FI.1996.0070 · vd (Art. 98a al. 4 LI)
Cantonal Tax Administration v. Company: Tax Evasion Reassessment Challenge
Cited in the reasoning to define the absolute limitation period for tax assessment in case of fraud, which is referenced in the procedural context (Consideration 2c).
FI.1993.0020 · vd (art. 98a LI)
Tax Reassessment and Evasion Liability Involving Corporation, Heirs, and Son for Undisclosed Rebates
Cited in the reasoning regarding the prescription of the right to tax under Cantonal Law in point 3(a).
FI.1990.0041 · vd (art. 98a LI)
Tax Assessment Dispute Over Commercial Property Cessation Date
Cited in the reasoning to establish the prescription date for cantonal and communal tax matters, which supports the decision to rule on the merits.
FI.1997.0116 · vd (art. 98a al. 1 LI)
Real Estate Gain Tax Limitation Period Dispute
The main ground for admitting the appeal is that the tax assessment right was time-barred according to this provision.
FI.1997.0120 · vd (art. 98a al. 1 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.