648.11
LMSD
CH-VD
CH-VD
Art. 64 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Remise [ 20 ]
Titre IV, Chapitre VI
Art. 64 LMSD · Remise [ 20 ]
1. L'Administration cantonale des impôts peut accorder une remise totale ou partielle du droit de mutation, de l'impôt sur les successions et sur les donations et de l'intérêt de retard dus, lorsque la perception intégrale de ces contributions aurait, en raison de circonstances exceptionnelles, des conséquences trop rigoureuses.
Décisions judiciaires appliquant cette disposition (5)
FI.2014.0050 · vd (Art. 64 LMSD)
Tax Assessment and Fine Appeal on Unfiled Inheritance Tax Returns
Mentioned as the correct procedure for requesting a tax reduction, which was the underlying theme of the appellant's challenge against the assessed amount.
FI.2014.0044 · vd (Art. 64 LMSD)
Taxpayer's Appeal of Refusal to Remit Property Transfer Tax Denied Due to Insufficient Financial Hardship
This article provides the legal basis for the tax authority's power to grant a total or partial remission of the property transfer tax based on exceptional circumstances.
FI.2008.0018 · vd (art. 64 LMSD)
Property Transfer Tax Assessment from 1996 Merger Upheld
Cited in the background reasoning when discussing potential relief, but not explicitly in the final dispositive orders (I-IV).
FI.1994.0115 · vd (art. 64 LMSD)
Heirs' Challenge to Property Transfer Tax Valuation Upheld
Mentioned as the provision governing the allowance for reduction of the tax in view of the appellants' difficulties, which is relevant for the cost decision.
FI.1991.0048 · vd (art. 64 LMSD)
Taxpayers v. Administrative Tribunal (Property Transfer Tax Valuation)
Mentioned as the legal basis for a possible future application for remission of the transfer tax due to severe hardship.