700.11
LATC
CH-VD
CH-VD
Art. 66 LOI sur l'aménagement du territoire et les constructions (LATC) - Principes de calcul
Titre VII, Chapitre I
Art. 66 LATC · Principes de calcul
1. Peuvent être déduits du montant de la plus-value
a. les frais d'étude au sens de l'article 35 ;
b. les frais d'équipements techniques et de fouilles archéologiques ;
c. les frais découlant d'un syndicat d'améliorations foncières ;
d. la taxe d'équipement communautaire ;
e. le montant utilisé dans un délai de cinq ans pour l'acquisition et la construction d'un bâtiment agricole de remplacement, destiné à être exploité à titre personnel, lorsque la plus-value résulte du classement du bien-fonds en zone à bâtir ou en zone spéciale.
2. Si la plus-value est inférieure à CHF 20'000.-, la taxe de plus-value n'est pas prélevée.
Décisions judiciaires appliquant cette disposition (16)
AC.2022.0112 · vd (art. 66 LATC)
Petitioners v. Tax Authority: Property Gains Tax Reassessment Following Zoning Change
Cited within the final orders (point E, a and b) as the basis for calculating the tax amount based on the exempt amount.
AC.2021.0111 · vd (art. 66 LATC)
Taxation of Property Gains Based on Net Effect Across Adjacent Parcels
Cited as the provision governing permissible deductions, relevant to the second contentious issue addressed before the referral in order II.
AC.2017.0314 · vd (Art. 66 al. 1 LATC)
Challenge to Neighborhood Development Plan Approval Upheld
The court dismissed the argument that the zoning plan improperly deviated from the general land use plan, finding it respected the communal development objectives and building zone extension principles cited here.
AC.2016.0126 · vd (art. 66 al. 1 LATC)
Hotel Owner v. Municipal Development Plan Approval
Cited in the reasoning (point 5.a) as the provision allowing a neighborhood plan to deviate from general zoning rules while respecting planning objectives, which supports the court's decision to reject the appeal based on the harmony achieved by the PQ.
AC.2016.0232 · vd (Art. 66 LATC)
Property Owners v. Municipality Regarding Neighborhood Plan Refusal Based on Lack of Substantial Circumstance Change
The court cited this provision in relation to the material conditions (conformity with planning objectives) that must be met for the municipality to act upon the request, as linked to the obligation under Art. 67 al. 2 LATC.
AC.2012.0201 · vd (Art. 66 al. 1 LATC)
Property Owner Appeals Construction Permit Approval Due to Inadequate Documentation
Cited to explain the principle that a partial development plan (PPA) overrides contradictory general development plan rules, supporting the conclusion that Art. 10 RPE is inapplicable.
AC.2011.0285 · vd (Art. 66 al. 1er LATC)
Neighbors v. Municipality Regarding Medical-Social Establishment Permit
Although mentioned in the reasoning regarding neighborhood plans, this provision was not explicitly cited in the final orders (I-V).
FO.2010.0033 · vd (Art. 66 LATC)
Appeal Regarding Sale Authorization of Rural Property to Non-Farmer Company
Cited in the reasoning as the relevant article concerning the price aspect of transactions, linked to the analysis of the inflated price.
AC.2009.0249 · vd (Art. 66 LATC)
Property Owners v. Municipality Regarding Neighborhood Plan for Secondary Residence Restrictions
The court assessed whether the planned neighborhood plan respected communal planning objectives, finding the requested scope (a limited neighborhood plan) was not the adequate instrument to achieve the stated objective.
AC.2010.0115 · vd (Art. 66 LATC)
Property Owners v. Municipality Regarding Neighborhood Plan Initiation
Cited in the final orders indirectly as a substantive condition for the request that was found to be fulfilled, leading to the admission of the appeals.
AC.2008.0138 · vd (Art. 66 LATC)
Property Owners v. Neighborhood Development Plan Approval
The court examined the extent to which the regulations of a zoning plan can deviate from those of the general zoning plan.
AC.2007.0041 · vd (Art. 66 LATC)
Administrative Court Upholds Building Permit Despite Rejected Green Space Plan
Cited in section 2.b and 2.c as the legal basis regarding the conditions under which a neighborhood plan can deviate from existing zoning plans.
AC.2006.0116 · vd (Art. 66 LATC)
Appeal Regarding Housing Complex Parking Capacity and Demolition Approval
Cited in the reasoning (1.a) to establish that the neighborhood plan can derogate from the cantonal land use plan.
AC.2005.0175 · vd (art. 66 LATC)
Property Owners v. Municipality Regarding Noise Sensitivity and Building Rights Calculation
Used to evaluate whether the plan's deviations from the RPGA were permissible under the law governing partial zoning plans.
AC.2000.0160 · vd (Art. 66 LATC)
Zoning Plan Overruling Development Goals Struck Down
Cited in the reasoning to establish that the neighborhood plan violated communal planning objectives, which is the main ground for annulling the decision.