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648.11 LMSD CH-VD

Art. 78 LOI concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD) - Prescription [ 8 ]

Titre IV, Chapitre VIII
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Art. 78 LMSD · Prescription [ 8 ]

1. Les créances découlant de la présente loi se prescrivent par cinq ans dès leur exigibilité.

2. L'article 170, alinéas 2 et 3 LI [D] est applicable.

← Art. 77 LMSD concernant le droit de mutation sur les transferts immobiliers et l'impôt sur les successions et donations (LMSD), Annexe 1: Barèmes de l'impôt sur les successions et donations - BAREME SPECIAL DE L’IMPOT SUR LES SUCCESSIONS (art. 31, al. 1 à 3) Art. 79 LMSD →

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Décisions judiciaires appliquant cette disposition (8)

FI.2016.0074 · vd (Art. 78 al. 2 LMSD)
Gift Tax Assessment Limitation Period
The court confirmed the decision based on the analysis of prescription rules, specifically citing Art. 78 al. 2 LMSD in the reasoning section which ultimately supports the rejection of the appeal (Order I).
FI.2008.0018 · vd (art. 78 al. 1 LMSD)
Property Transfer Tax Assessment from 1996 Merger Upheld
Cited to confirm the claim for tax was not time-barred as the final assessment notice had not yet triggered the 5-year prescription period from its due date.
FI.1994.0076 · vd (Art. 78 LMSD)
Private School Tax Exemption Appeal: Jurisdictional Flaws and Failure to Meet Public Utility Standard
Cited regarding the 5-year limitation period for claims arising from the inheritance tax law.
FI.2003.0088 · vd (Art. 78 LMSD)
Taxpayer Appeal of Gift Tax Assessment on Business Transfer with Annuity Obligation
This article concerning the prescription of claims was extensively discussed as the basis for the court's initial finding that the tax claim was prescribed, although this finding was ultimately set aside by majority vote.
FI.1998.0098 · vd (Art. 78 LMSD)
Gift Tax Valuation and Prescription Interruption in Share Transfer Dispute
This provision concerning the prescription of tax claims was implicitly used in the discussion regarding whether the claim was time-barred, even though the final order only resulted in the rejection of the appeal.
FI.1997.0064 · vd (Art. 78 al. 1 LMSD)
Seller's Liability for Transfer Tax Despite Prescription Claim
Cited in the reasoning to establish the five-year prescription period for the tax claim, the calculation of which was the main subject of the appeal.
FI.1997.0064 · vd (Art. 78 al. 2 LMSD)
Seller's Liability for Transfer Tax Despite Prescription Claim
Cited in the reasoning as the source for applying the CO provisions regarding interruption of prescription against all co-debtors.
FI.1989.0054 · vd (art. 78 al. 1 LMSD)
Seller Liability for Unpaid Transfer Tax Despite Contractual Buyer Obligation
Cited in the discussion regarding the condition for the prescription of the tax debt (i.e., the debt being due).