648.11
LMSD
CH-VD
CH-VD
Art. 77 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Extinction du droit d'introduire les procédures
Titre IV, Chapitre VIII
Art. 77 LMSD · Extinction du droit d'introduire les procédures
1. Les procédures de taxation, de rappel du droit de mutation ou de l'impôt sur les successions et sur les donations doivent être introduites dans les dix ans dès la fin de l'année au cours de laquelle a eu lieu le transfert immobilier ou l'acte qui lui est assimilé, l'ouverture de la succession ou l'exécution de la donation.
2. Pour les transferts d'immeubles résultant d'une succession ouverte hors du canton, le délai mentionné à l'alinéa précédent commence à courir du jour où l'autorité de taxation a eu connaissance du transfert.
3. L'action pénale se prescrit par dix ans dès le jour où la contravention a été commise.
Décisions judiciaires appliquant cette disposition (8)
FI.2016.0074 · vd (Art. 77 al. 1 LMSD)
Gift Tax Assessment Limitation Period
This article setting the ten-year deadline for initiating procedures was discussed to confirm that the procedure was initiated in time, thus supporting the rejection of the appeal (Order I).
FI.2012.0023 · vd (Art. 77 LMSD)
Inheritors v. Tax Authority: Gift Tax on Usufruct Renunciation
This article governed the prescription period for taxation procedures related to the donation, which the court found had not yet expired.
FI.2008.0018 · vd (art. 77 al. 1 LMSD)
Property Transfer Tax Assessment from 1996 Merger Upheld
Cited to confirm the tax authority acted within the ten-year deadline for initiating the taxation procedure.
FI.1994.0076 · vd (Art. 77 LMSD)
Private School Tax Exemption Appeal: Jurisdictional Flaws and Failure to Meet Public Utility Standard
Cited as governing the limitation period for introducing taxation procedures concerning inheritance tax.
FI.2003.0088 · vd (Art. 77 LMSD)
Taxpayer Appeal of Gift Tax Assessment on Business Transfer with Annuity Obligation
This article concerning the extinction of the right to introduce taxation procedures was discussed but ultimately deemed not to be in issue.
FI.1998.0087 · vd (Art. 77 al. 1 LMSD)
Tax Liability for Assignment of Real Estate Option Rights
This article defining the prescription period for the tax claim was cited in the reasoning (1.d.bb) when confirming that the claim was not time-barred, which is a procedural prerequisite for the final order.
FI.1997.0064 · vd (Art. 77 al. 1 LMSD)
Seller's Liability for Transfer Tax Despite Prescription Claim
Cited in the reasoning to establish the ten-year limit for the taxation procedure, which was confirmed to have been respected.
FI.1989.0054 · vd (art. 77 al. 1 LMSD)
Seller Liability for Unpaid Transfer Tax Despite Contractual Buyer Obligation
Cited in the discussion concerning the timeliness of initiating the taxation procedure.