700.11 LATC

CH-VD

Art. 69 LOI sur l'aménagement du territoire et les constructions (LATC) - Exigibilité de la taxe sur la plus-value

Titre VII, Chapitre I

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Art. 69 LATC · Exigibilité de la taxe sur la plus-value

1. La taxe sur la plus-value est exigible

a. 90 jours après l'entrée en force du permis de construire ;

b. en cas d'aliénation du bien-fonds, ou lors de la conclusion de tout acte juridique pouvant donner lieu à la perception d'un impôt sur les gains immobiliers.

2. La perception de la taxe sur la plus-value est différée en cas de transfert de propriété par succession, d'avancement d'hoirie ou de donation.

3. La perception de la taxe sur la plus-value est différée en cas de fouilles archéologiques d'une durée supérieure à 90 jours.

4. Le département rend une décision relative à la perception de la taxe lorsque les conditions prévues à l'alinéa 1 sont remplies. Cette décision peut faire l'objet d'un recours auprès du Tribunal cantonal.

← Art. 68 LATC sur l'aménagement du territoire et les constructions (LATC) - Buts Art. 70 LATC →

Décisions judiciaires appliquant cette disposition (24)

AC.2021.0159 · vd (Art. 69 al. 1 ch. 1 let. g du règlement du 19 septembre 1986 d'application de la LATC (RLATC))

Property Owner v. Municipality over Hotel Demolition Permit Lacking Required Environmental Assessments

Cited implicitly as part of the set of rules whose violation justified the annulment due to an incomplete survey dossier concerning trees.

AC.2020.0320 · vd (art. 69 du règlement du 19 septembre 1986 d'application de la LATC (RLATC; BLV 700.11.1))

Landowners v. Municipality Regarding Building Permit for Chalet in Protected Site

Cited in the reasoning establishing that the permit request was incomplete due to the lack of required documents regarding the lot subdivision.

AC.2022.0100 · vd (Art. 69 al. 1 let. a LATC)

Landowner LVAT Liability Upon Issuance of Building Permit to Superficies Holder

This provision was cited as the rule determining the moment when the land value increment tax becomes due based on the entry into force of a building permit.

AC.2016.0316 · vd (art. 69 al. 3 LATC)

Neighbors' Appeal of Building Permit Issuance Upheld

Cited in relation to the request for placing templates (gabarits), noting the municipality's discretionary power.

AC.2015.0218 · vd (art. 69 LATC)

Residents' Challenge to Neighborhood Development Plan Approval Rejected

The court cited this provision to explain the potentially detailed content of a development plan, although ultimately finding the plan compliant based on other articles.

AC.2013.0438 · vd (Art. 69 du règlement d'application du 19 septembre 1986 de la LATC (RLATC; RSV 700.11.1))

Heirs v. Municipality Regarding Waste Compactor Installation Authorization

Cited within the reasoning concerning the public inquiry procedure, but not explicitly used in the final orders.

AC.2013.0178 · vd (art. 69 du règlement d'application du 19 septembre 1986 de la LATC (RLATC; RSV 700.11.1))

Property Owner Appeal of Building Permit Approval Based on Insufficient Access Road Width

Cited in the reasoning section concerning procedural requirements for works on communal land that were apparently missing from the permit application.

AC.2012.0345 · vd (art. 69 al. 3 LATC)

Municipal Permit Annulled for Underground Garage Boundary Violation

Cited concerning the municipality's right to demand gabarits for the public inquiry.

AC.2012.0345 · vd (art. 69 al. 3 LATC)

Municipal Permit Annulled for Underground Garage Boundary Violation

Cited regarding the municipality's power to require mock-ups or stakes (gabarits) for the public inquiry.

AC.2010.0315 · vd (Art. 69 al. 1 lit. e LATC)

Property Owner Appeal Regarding Building Permit Access Route Upheld

Cited to explain that neighborhood plans are the proper mechanism for imposing access locations, implying the municipality was not obligated to change the access for the permit.

AC.2008.0322 · vd (Art. 69 LATC)

Neighbors v. Municipality and Foundation Re: Lakeside Zoning Amendments

Cited in the reasoning regarding the content of a neighborhood plan, but not explicitly in the operative orders concerning the outcome.

AC.2007.0049 · vd (art. 69 al. 1 lit. e LATC)

Neighboring Owners v. Municipality (Building Permit Access Road Sufficiency)

Cited in relation to the municipality's power to impose specific circulation and parking arrangements via a neighborhood plan, which justifies the court's non-intervention on these specific planning choices.

AC.2006.0195 · vd (art. 69 al. 1 lit. e LATC)

Neighbors' Appeal Against Building Permit Denied Due to Insufficient Legal Basis

Cited in the reasoning (section 2b) to explain the commune's competence regarding traffic facilities via a zoning plan, which explains why the applicants' demands could not be granted via the building permit.

AF.2003.0004 · vd (Art. 69 LATC)

Property Owners v. Canton on Oche des Arts Development Plan and Infrastructure Financing

Cited in the reasoning (point 10 and 16.c) regarding the required content of the PPA plan, but not explicitly cited in the final orders.

AF.2003.0004 · vd (art. 69 al. 2 LATC)

Property Owners v. Canton on Oche des Arts Development Plan and Infrastructure Financing

Cited in the reasoning section (point 16.c) to justify modifying the PPA regulation regarding the setting of equipment stages, but not explicitly cited in the final orders.