700.11
LATC
CH-VD
Art. 64 LOI sur l'aménagement du territoire et les constructions (LATC) - Principe
Titre VII, Chapitre I
Art. 64 LATC · Principe
1. Les avantages majeurs résultant des mesures d'aménagement du territoire font l'objet d'une compensation sous la forme de perception d'une taxe sur la plus-value.
2. Est considéré comme avantage majeur constituant une plus-value l'augmentation sensible de valeur d'un bien-fonds qui résulte
a. du classement de celui-ci en zone à bâtir ou en zone spéciale ;
b. du changement d'affectation de la zone ou de la modification des autres prescriptions de zone engendrant une augmentation des possibilités de bâtir à l'intérieur de la zone à bâtir.
3. Le classement temporaire d'un bien-fonds en zone à bâtir, en vue par exemple de l'exploitation d'une gravière ou d'une carrière, est exempté de la taxe.
Décisions judiciaires appliquant cette disposition (25)
AC.2024.0236 · vd (art. 64 ss LATC)
Property Owner v. Tax Authority: Capital Gains Tax on Land Value Enhancement
The decision was annulled and referred back for reassessment regarding the supplementary tax on value increase based on these articles.
AC.2021.0111 · vd (art. 64 LATC)
Taxation of Property Gains Based on Net Effect Across Adjacent Parcels
Cited extensively as the basis for the tax on added value, the subject matter of the dispute, which led to the annulment and referral in order II.
AC.2015.0218 · vd (art. 64 al. 1 LATC)
Residents' Challenge to Neighborhood Development Plan Approval Rejected
The court reviewed the appellant's argument regarding the lack of detailed planning conditions against this provision, which mandates detailed planning, zoning, and construction conditions in a development plan.
AC.2015.0312 · vd (Art. 64 LATC)
Municipality Building Permit Confirmation on Hall Transformation
Cited in the reasoning to explain the purpose of partial development plans, which the court deemed unnecessary in this case.
AC.2014.0238 · vd (art. 64 LATC)
Industrial Property Inclusion in Remote Water Protection Zone Overturned Due to Low Pollution Risk
Cited in relation to the public inquiry procedure for protection zone plans, which is relevant background information.
AC.2013.0157 · vd (Art. 64 LATC)
Neighbors v. Municipality Regarding Building Permit, Parking, and Rent Control
Cited in relation to the obligation to consider the needs of handicapped or elderly persons during construction or transformation.
AC.2012.0345 · vd (art. 64 ss LATC)
Municipal Permit Annulled for Underground Garage Boundary Violation
Cited in reference to the procedure for adopting partial development plans, which is related to the scope of Art. 63 RPE.
AC.2012.0340 · vd (Art. 64 et suivants de la LATC)
Property Owners v. Municipality Regarding Residential Building Permit
Cited in the reasoning section as provisions the Municipality may use for exceptional measures regarding aesthetic integration.
AC.2010.0338 · vd (art. 64 et suivants de la LATC)
Property Owner v. Municipality (Building Permit Refusal Over Aesthetics)
Cited in the reasoning within Article 32 RCATC, which the court considered in its legal analysis of the municipal decision.
AC.2009.0249 · vd (Art. 64 LATC)
Property Owners v. Municipality Regarding Neighborhood Plan for Secondary Residence Restrictions
Cited as part of the general regulatory framework governing neighborhood plans.
AC.2006.0213 · vd (Art. 64 LATC)
Association and Co-owners v. Municipality (Building Permits and Zoning)
Although cited in the reasoning (section 4), this article concerning protection of trees was used to evaluate the municipal discretion regarding the authorized tree removals.
AC.2006.0202 · vd (art. 64 à 72 LATC)
Property Owners v. Municipality (Neighborhood Plan Validity)
Cited in the reasoning (Point 2.b and 4.bb) as the basis for establishing a standard neighborhood plan.
AC.2006.0232 · vd (Art. 64 et seq. LATC)
Developers and Neighbors v. Municipality Regarding Building Permit Conditions
These articles were cited in the reasoning as provisions the Municipality can use when taking exceptional measures under Art. 32 RCATC.
AC.2005.0233 · vd (Art. 64 LATC)
Neighbors v. Municipality Regarding Veranda Conversion
This article is the basis for awarding costs (dépens) to the winning parties (the appellants).
AC.2002.0095 · vd (Art. 64 LATC)
Residents v. Municipal Approval of En Balessert Land-Use Plan
Cited in the reasoning (considered 2.2) regarding the definition of a neighbourhood development plan, but NOT explicitly cited in the dispositive orders (I-IV).