648.11
LMSD
CH-VD
CH-VD
Art. 50 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Réclamation [ 2, 5, 18 ]
Titre IV, Chapitre IV
Art. 50 LMSD · Réclamation [ 2, 5, 18 ]
1. Le contribuable peut former une réclamation contre la décision de l'autorité de taxation.
2. …
3. Les dispositions de la loi sur les impôts directs cantonaux relatives à la procédure de réclamation s'appliquent par analogie (art. 185 à 188 LI [D] ). Pour le surplus, la loi sur la procédure administrative [P] est applicable.
Décisions judiciaires appliquant cette disposition (10)
FI.2008.0103 · vd (Art. 50 al. 2 LMSD)
Intra-Spousal Property Transfer Tax Reassessment Appeal
The court admitted the appeal concerning the timeliness of the objection because the previous decision had not been properly notified according to this article.
FI.2006.0012 · vd (art. 50 al. 3 LMSD)
Taxpayer Appeal Regarding Inclusion of Capitalized Superficies Royalties in Property Transfer Tax Base
Cited in the preliminary considerations, as it mandates the application of the LI's reclamation procedure provisions.
FI.1994.0076 · vd (Art. 50, al. 3 LMSD)
Private School Tax Exemption Appeal: Jurisdictional Flaws and Failure to Meet Public Utility Standard
Cited in the reasoning section regarding the historical basis that could have suggested the Commission's competence for inheritance tax claims.
FI.1999.0076 · vd (Art. 50 ss LMSD)
Tax Authority Appeal on Jurisdiction for Deceased's Tax Inventory
Cited as the articles governing claims and appeals against inheritance tax assessments.
FI.1995.0083 · vd (art. 50 LMSD)
Administrators' Appeal of Refused Withholding Tax Reimbursement Due to Time-Barred Claim
Cited in the reasoning regarding the capacity to bring an action, although the final decision focused on the LIA deadlines.
FI.1995.0037 · vd (Art. 50 al. 2 LMSD)
Donation Tax Valuation Dispute and Procedural Notification Failure
Cited in the reasoning regarding the deadline for filing a reclamation against the taxation decisions, which relates to the admissibility of the claim.
FI.1992.0105 · vd (art. 50 al. 3 LMSD)
Tax Exemption Denial for Housing Corporation Lacking Pure Public Utility Status
Cited in connection with the rule applicable regarding the law in force at the time the administrative decision was made (Art. 103 al. 1 in fine LI being applicable by reference).
FI.1993.0023 · vd (Art. 50 et ss LMSD)
Bankrupt Seller's Appeal of Solidary Property Transfer Tax Liability Following Sale Cancellation
The case is remanded to the tax authority to follow the claim procedure provided for in these articles.
FI.1993.0023 · vd (Art. 50 ss LMSD)
Bankrupt Seller's Appeal of Solidary Property Transfer Tax Liability Following Sale Cancellation
The file is returned to the Cantonal Tax Administration so that it may follow the claim procedure provided for in these articles.
FI.1993.0066 · vd (art. 50 et ss LMSD)
Seller's Appeal Regarding Joint and Several Property Transfer Tax Liability and Preliminary Reclamation Requirement
The file is sent back to the tax administration to follow the complaint procedure provided for in these articles.