648.11
LMSD
CH-VD
CH-VD
Art. 53 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Recours [ 2, 5, 15, 18 ]
Titre IV, Chapitre IV
Art. 53 LMSD · Recours [ 2, 5, 15, 18 ]
1. Les dispositions de la loi sur les impôts directs cantonaux [D] relatives au droit de recours s'appliquent par analogie au recours contre les décisions sur réclamation. Pour le surplus, la loi sur la procédure administrative [P] est applicable.
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4. En cas de recours, l'impôt est dû sur les éléments admis par le contribuable.
Décisions judiciaires appliquant cette disposition (4)
FI.2008.0103 · vd (Art. 53 LMSD)
Intra-Spousal Property Transfer Tax Reassessment Appeal
Cited as the rule that refers to the LI for appeal procedures.
FI.2008.0104 · vd (Art. 53 LMSD)
Tax Gift Assessment Appeal Timeliness
Although the appeal was rejected as inadmissible, the lower court decision was confirmed, which was based on the non-fulfillment of the conditions under Art. 16 let. a LMSD (the substantive point underlying the original dispute).
FI.2007.0056 · vd (art. 53 LMSD)
Municipality v. Tax Authority: Determination of Decedent's Domicile
Cited to confirm that the appeal was filed within the thirty-day time limit for decisions on claims concerning succession tax.
FI.1990.0013 · vd (art. 53 al. 2 LMSD)
Real Estate Transfer Tax Base Calculation on Building Rights Constitution
Cited in the reasoning to confirm the admissibility of the appeal in form.