642.1
STGLF
CH-VS
CH-VS
Art. 150 Loi fiscale (LF) - Par devant la Cour de droit fiscal du Tribunal cantonal: 1. Droit de recours
Impôts cantonaux - Procédure - Procédure de recours
Art. 150 LF · Par devant la Cour de droit fiscal du Tribunal cantonal: 1. Droit de recours
1. Le contribuable peut recourir auprès de la Cour de droit fiscal du Tribunal cantonal contre la décision sur réclamation de l'autorité de taxation, dans les 30 jours dès sa notification.
2. La Cour de droit fiscal du Tribunal cantonal statue comme autorité précédant le Tribunal fédéral.
3. Sauf disposition contraire de la présente loi, son organisation et son fonctionnement, ainsi que la procédure, les frais et dépens, sont régis par la loi sur la procédure et la juridiction administratives, la loi sur l'organisation de la Justice et la loi fixant le tarif des frais et dépens devant les autorités judiciaires ou administratives.
Décisions judiciaires appliquant cette disposition (107)
F1 24 124 · vs (art. 150 al. 3 LF)
Taxpayer Appeal Regarding 2018 Assessment: Undisclosed Distributions, Loan Disallowance, and Share Valuation
Cited in the dispositive concerning the partial admission and rejection of the appeal for cantonal/communal taxes and the ordering of costs/indemnities.
F1 24 123 · vs (art. 150 al. 1 LF)
Taxpayers Appeal Taxation of Lebanese Bank Assets Despite Economic Crisis
Cited as the basis for rejecting the appeal concerning cantonal and communal taxes.
F1 24 123 · vs (art. 150 al. 3 LF)
Taxpayers Appeal Taxation of Lebanese Bank Assets Despite Economic Crisis
Cited as a basis for ordering costs against the unsuccessful appellants in connection with the decision.
F1 24 59 · vs (art. 150 al. 3 LF)
Taxpayer Appeal Dismissed: Disallowance of Provision for Major Repairs and Intercompany Advisory Fees
Cited as the procedural basis for rejecting the appeal concerning interest claims.
F1 24 119 · vs (art. 150 al. 3 LF)
Tax Assessment of Early Lease Termination Indemnity
Cited as the legal basis for imposing court costs on the unsuccessful appellant (also cited in order 5).
F1 24 119 · vs (art. 150 al. 3 LF)
Tax Assessment of Early Lease Termination Indemnity
Cited as the procedural basis for rejecting the appeal regarding cantonal and communal taxes.
F1 24 119 · vs (art. 150 al. 3 LF)
Tax Assessment of Early Lease Termination Indemnity
Cited in order 5 as the procedural basis for rejecting the appeal.
F1 24 117 · vs (art. 150 al. 3 LF)
Taxpayer Deduction for Wealthy Adult Children
This procedural rule was cited as the basis for rejecting the appeal regarding cantonal and communal taxes.
F1 24 109 · vs (art. 150 al. 1 LF)
Company Appeal Regarding Disallowed Provision for Future Vehicle Repair Costs
Cited as the basis for rejecting the appeal concerning cantonal and communal taxes.
F1 24 109 · vs (art. 150 al. 3 LF)
Company Appeal Regarding Disallowed Provision for Future Vehicle Repair Costs
Cited in relation to the decision on costs.
F1 24 112 · vs (art. 150 al. 3 LF)
Tax Exemption Denial for Liquidating Pension Institution
Cited in the decision to reject the appeal regarding cantonal and communal taxes.
F1 24 112 · vs (art. 150 al. 3 LF)
Tax Exemption Denial for Liquidating Pension Institution
Provision governing court costs applied in the final order imposing costs on the appellant.
F1 24 108 · vs (art. 150 al. 3 LF)
Property Owner Challenges Imputed Rental Value Assessment Based on Market Rate Disparity
Cited in the final order for rejecting the appeal concerning cantonal and communal taxes (ICC).
F1 24 107 · vs (art. 150 al. 3 LF)
Taxpayer Real Estate Gain Deduction for Divorce Settlement Payment Upheld
Cited in the dispositive order (2) for rejecting the appeal and determining the costs.
F1 24 106 · vs (art. 150 al. 3 LF)
Taxation of Compensation for Building Restriction Easement
Cited in the order regarding the non-allocation of legal costs (dépens).