648.11
LMSD
CH-VD
CH-VD
Art. 54 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Révision à la demande du contribuable
Titre IV, Chapitre V
Art. 54 LMSD · Révision à la demande du contribuable
1. La taxation définitive peut être révisée sur demande du contribuable
a. lorsque l'autorité de taxation ou de recours n'a pas tenu compte de faits importants qui ressortent du dossier;
b. lorsque la décision a été prise en violation des règles essentielles de la procédure;
c. lorsque le requérant découvre des faits nouveaux importants ou des preuves qu'il n'avait pu invoquer dans la procédure de taxation ou de recours.
2. Cette révision peut intervenir dans les trois mois dès la découverte du motif de révision, mais au plus tard, pour les cas visés sous lettres a et b, dans les quatre ans dès la communication de la décision attaquée et, pour le cas prévu sous lettre c, dans les dix ans dès ladite communication.
Décisions judiciaires appliquant cette disposition (8)
FI.2019.0149 · vd (art. 54 LMSD)
Tax Assessment Revision Barred by Statute of Limitations Despite Late Discovery of Insolvency Evidence
This article establishes the conditions for revising a final tax assessment, which was the central legal issue debated regarding the timeliness of the revision request.
FI.2009.0124 · vd (Art. 54 LMSD)
Taxpayers' Appeal Regarding Property Transfer Tax Assessment Correction Refused
This article, concerning the revision of final taxation decisions, was the main ground analyzed regarding the appellant's request, and the court found its conditions unmet.
FI.2004.0027 · vd (art. 54 al. 1 lit. a LMSD)
Taxpayer v. Tax Authority: Inheritance Tax Assessment Refusal Reversal Due to Post-Will Renunciation
This provision was cited as the ground for rejecting the appeal concerning the March 4, 2004 decision because the appeal was deemed inadmissible due to lack of diligence in the prior proceedings (failure to pay the required advance).
FI.2004.0027 · vd (art. 54 al. 1 lit. c LMSD)
Taxpayer v. Tax Authority: Inheritance Tax Assessment Refusal Reversal Due to Post-Will Renunciation
This provision was cited in relation to the rejection of the appeal against the March 4, 2004 decision, determining that the waiver document did not constitute a new relevant fact that could not have been invoked earlier without fault.
FI.1999.0079 · vd (Art. 54 al. 1 LMSD)
Taxpayer's Failure to Timely Appeal Transfer Tax Assessment Bars Extraordinary Revision
This provision, outlining the grounds for revision of a final tax assessment, was cited in the reasoning but not explicitly applied in the final orders (orders I, II, III, V). The decision states that none of the conditions under Art. 65 al. 1 LMSD (which covers repayment based on successful revision) were met.
FI.1994.0065 · vd (Art. 54 LMSD)
Heirs' Appeal Against Gift Tax Assessment After Unforeseen US Estate Tax Implications and Contractual Nullification
Cited as the legal basis for revising a tax assessment when new facts or evidence emerge.
FI.1992.0072 · vd (art. 54 LMSD)
Taxpayer v. Cantonal Tax Administration: Prior Gift Inclusion in Inheritance Tax Base
Mentioned in the reasoning regarding the lack of grounds for revision, although not the primary basis for the final order, it is cited in the context of the legal analysis leading to the outcome.
FI.1992.0072 · vd (art. 54 ss LMSD)
Taxpayer v. Cantonal Tax Administration: Prior Gift Inclusion in Inheritance Tax Base
Cited in the context of legal certainty and the force of res judicata regarding the non-existence of revision grounds.