648.11
LMSD
CH-VD
CH-VD
Art. 23 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Immeubles [ 1, 12 ]
Titre III
Art. 23 LMSD · Immeubles [ 1, 12 ]
1. Les immeubles sont comptés pour 80 % du montant de leur estimation fiscale.
2. L'autorité fiscale peut demander la révision de cette estimation ; dans cette éventualité, c'est le 80% du montant de la nouvelle estimation qui est déterminant pour le calcul de l'impôt.
3. Les parties disposent du même droit jusqu'à l'entrée en force de la taxation.
Décisions judiciaires appliquant cette disposition (11)
FI.2005.0189 · vd (Art. 23 al. 1 LMSD)
Gift Tax and Transfer Duty on Mixed Donation Involving Annuity and Mortgage Assumption
Cited in the reasoning (section 4b) regarding the 80% rule for counting immovable property for tax purposes.
FI.2006.0002 · vd (Art. 23 al. 1 LMSD)
Taxpayer Appeal Regarding Imputed Rental Value and Property Valuation for 2003 Tax Period
Mentioned in the reasoning when calculating the inheritance tax base.
FI.1997.0143 · vd (art. 23 LMSD)
Tax Liability on Transfer of Inherited Shares to Surviving Spouse
This provision concerning the valuation method for transfer duties was cited to justify rejecting the subsidiary conclusion on valuation for real estate gains tax.
FI.1996.0029 · vd (art. 23 LMSD)
Tax Assessment Appeal Regarding Property Donation Offset by Debt Extinction
This provision governs the basis for calculating the donation tax, which is relevant to the instructions given for the new decision upon remission.
EF.1993.0027 · vd (art. 23 LMSD)
Property Owner Appeals Increased Tax Assessment on Donated Property
Cited in the reasoning regarding the basis for the ordinary revision requested by the tax authority following the donation, justifying the initial review process.
EF.1994.0090 · vd (Art. 23 LMSD)
Heirs v. Tax Commission (Fiscal Valuation of Rural Property)
Provision governing the request for a tax reassessment which initiated the administrative process.
FI.1995.0037 · vd (Art. 23 al. 2 LMSD)
Donation Tax Valuation Dispute and Procedural Notification Failure
Cited in the reasoning concerning the rule for calculating the tax based on 80% of the new assessment when a revision is timely requested.
FI.1993.0067 · vd (art. 23 al. 2 LMSD)
Taxpayer v. Gift Tax Assessment Reassessment Deadline
The court admitted the appeal because the request for tax reassessment was filed outside the sixty-day period stipulated by this article.
EF.1992.0020 · vd (Art. 23 al. 2 LMSD)
Estate Appeal on Property Fiscal Valuation
Although cited in the reasoning as the basis for the revision, it is not explicitly cited in the dispositive orders (I, II, III), which deal with the admission of the appeal, the reformed decision, and costs.
FI.1990.0026 · vd (art. 23 LMSD)
Taxpayers v. Tax Administration: Mixed Donation Classification of Real Estate Transfer with Debt Assumption
Applied to determine the basis for calculating the tax on the donated portion of the real estate.
FI.1990.0024 · vd (art. 23 LMSD)
Taxation of Mixed Donation in Land Transfer and Construction Reimbursement
Cited in the reasoning (Point 2.b) to determine the taxable basis for the donation part of the transfer, which is upheld in the final orders.