823.11 LRCEP

CH-VD

Art. 2 LOI sur la constitution de réserves de crise par l'économie privée (LRCEP)

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Art. 2 LRCEP

1. La ristourne est égale à la différence entre le montant des impôts cantonaux et communaux, basés sur le produit du travail ou sur le bénéfice net et calculés d'une part avant déduction de la réserve de crise et, d'autre part, après la déduction du montant versé à la réserve de crise au cours de l'année de l'exercice servant de base au calcul de l'impôt.

2. Les bases de calcul et le montant de la ristourne sont communiqués aux entreprises intéressées.

3. Les autorités ainsi que la procédure de taxation et de recours sont celles prévues par la législation cantonale en matière d'impôts.

← Art. 1 LRCEP sur la constitution de réserves de crise par l'économie privée (LRCEP) Art. 3 LRCEP →

Décisions judiciaires appliquant cette disposition (32)

A3 24 22 · vs (art. 2 al. 1 LC)

Appeal Against Joint Fine for Illegal Dumping

Cited in the reasoning section (Considérant 1) regarding the nature of the decision under appeal.

GE.2019.0171 · vd (Art. 2 de la loi vaudoise du 28 février 1956 sur les communes (LC; BLV 175.11))

Employee Appeal Against Formal Warning for Professional Misconduct

Cited to establish the competence of communal authorities in organizing their administration.

PE.2017.0485 · vd (art. 2 et 3 LSE)

Employment Service Refusal of Private Placement Authorization Upheld Due to Unqualified Responsible Person

The appeal was rejected because the appellant manifestly did not meet the conditions set out in these articles (due to the resignation of the responsible person).

GE.2016.0202 · vd (Art. 2 al. 2 let. c et d LC)

Mannequin on Public Land Dispute

Cited in the reasoning to list the municipality's tasks, including the administration of public property and ensuring public order/tranquility.

A1 15 146 · vs (art. 2 al. 2 LC)

Administrative Appeal Against Construction Permit Due to Municipal Co-Ownership and Aesthetic Violation

The appeal was allowed based on the well-founded argument concerning the violation of competence rules regarding municipal decision-making (the municipality being a party to the project).

B-6993/2013 (Art. 2 al. 3 LSE)

Employment Agency Permit Revoked Over Manager's Record

This provision, concerning authorization for cross-border placement, was cited in the context of the respective jurisdictions of the cantonal and federal authorities.

GE.2014.0094 · vd (art. 2 de la loi du 28 février 1956 sur les communes (LC; RSV 175.11))

Employee Appeal Regarding Work Certificate After Confirmed Dismissal

Cited in the reasoning concerning municipal powers, not used in the operative part.

HC.2013.851 · vd (art. 2 al. 2 let. d LC)

Municipality Liability for Stored Property Destruction with Contributory Fault Reduction

Cited as the legal basis for the municipality's obligation to take charge of furniture following a forced eviction.

GE.2012.0210 · vd (Art. 2 al. 2 let. c de la loi du 28 février 1956 sur les communes (LC; RSV 175.11))

Discotheque Operating Hours Restriction Upheld Over Economic Freedom Claim

This article on municipal powers regarding public order was cited in the reasoning but not in the dispositive orders.

GE.2012.0034 · vd (art. 2 al. 1 de la loi du 26 février 1956 sur les communes (LC; RSV 175.11))

Appeal of Denial of Naturalization Based on Insufficient Integration

Cited in section 1.b to establish the communal attribution regarding the granting of citizenship, providing context for the decision.

GE.2012.0034 · vd (art. 2 al. 2 let. g LC)

Appeal of Denial of Naturalization Based on Insufficient Integration

Cited in section 1.b to specify that granting citizenship is a communal attribution falling under communal autonomy, providing context for the decision.

GE.2010.0096 · vd (art. 2 de la loi vaudoise du 28 février 1956 sur les communes (LC))

Employee Dismissal Upheld Despite Mobbing Allegations

This article defining the organization of communal administration was cited in the background reasoning.

A1 11 148 · vs (Art. 2 al. 1 LC)

Apartment Construction Permits Overturned Due to Procedural Errors and Regulatory Violations

Cited to support the principle that specialized cantonal bodies are not authorized to issue building permits or modulate their conditions.

30.2009.221 · ti (art. 2 cpv. 1 LC)

Unauthorized Placement Activities Fine Upheld

This provision defines the requirement for obtaining an authorization to carry out placement activities, which formed the basis for the conviction.

B-2048/2008 (art. 2 al. 3 LSE)

Revocation of Federal Foreign Placement Permit Upheld Due to Lawful Revocation of Cantonal Permit

This article establishes that placement services involving foreigners require a federal authorization from SECO in addition to a cantonal authorization, forming the basis for the interconnectedness of the two authorizations.