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935.31 LADB CH-VD

Art. 53e LOI sur les auberges et les débits de boissons (LADB) - Taxe d'exploitation [ 1, 2 ]

Titre X, Chapitre II
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Art. 53e LADB · Taxe d'exploitation [ 1, 2 ]

1. Le département prélève une taxe d'exploitation auprès des magasins au bénéfice d'une licence de débit de boissons alcooliques à l'emporter.

2. Cette taxe est fixée à 2% au maximum du chiffre d'affaires moyen, net de TVA, réalisé sur les boissons alcooliques au cours des deux années précédentes.

3. La taxe est perçue annuellement et ne peut être inférieure à CHF 200.- par an.

4. Le Conseil d'Etat fixe, par voie réglementaire, le calcul et les modalités de perception de la taxe.

← Art. 53d LADB sur les auberges et les débits de boissons (LADB) - But [ 2 ] Art. 53f LADB →

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Décisions judiciaires appliquant cette disposition (9)

FI.2007.0128 · vd (Art. 53e LADB)
Cantonal Operating Tax on Take-Away Alcohol Sales Upheld Against Equal Treatment Challenge
This article defines the operating tax basis (0.8% of average turnover on alcoholic beverages) that the court implicitly confirms by rejecting the appeal against the taxation decision.
FI.2007.0129 · vd (Art. 53e LADB)
Tax on Off-Premise Alcohol Sales Upheld Against Equality Challenge
This article establishing the operating tax on take-away alcoholic beverage sales is cited as the formal legal basis for the tax in question.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the liable persons (holders of simple authorizations for off-licence alcoholic beverages sales) are precisely defined by law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the principle of the special tax is set out in this formal law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the special tax is applicable because it is defined in this law.
FI.2007.0131 · vd (Art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax principle, the liable persons, and the tax rate are precisely defined by law.
FI.2007.0131 · vd (Art. 53e al. 2 LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax rate (0.8% of average turnover) is precisely defined by law.
FI.2007.0131 · vd (Art. 53e al. 3 LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
Cited in the reasoning to confirm that the tax is levied annually and has a minimum amount defined by law.
FI.2007.0131 · vd (art. 53e LADB)
Taxpayer Challenge to Retail Alcoholic Beverage Turnover Tax Constitutionality
The court upheld the decision based on the existence and calculation of the operating tax stipulated in this article.