642.11 LI

CH-VD

Art. 101 Gesetz über die direkten Kantonssteuern (LI) - Weiterverwendung [ 4, 15 ]

Teil III, Titel II, Kapitel I, Abschnitt II

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Art. 101 LI - Weiterverwendung [ 4, 15 ] · Weiterverwendung [ 4, 15 ]

1. Wenn notwendige Anlagegüter für den Betrieb ersetzt werden, können die stillen Reserven dieser Güter auf die im Ersatz erworbenen Anlagegüter übertragen werden, sofern diese Güter ebenfalls für den Betrieb erforderlich sind und sich in der Schweiz befinden. Die Besteuerung im Fall des Ersatzes von Immobilien durch bewegliche Güter bleibt vorbehalten.

1bis. Im Fall des Ersatzes von Beteiligungen können die stillen Reserven auf eine neue Beteiligung übertragen werden, wenn die veräußerte Beteiligung mindestens 10 % des Aktienkapitals oder des Gesellschaftskapitals oder mindestens 10 % des Gewinns und der Reserven der anderen Gesellschaft ausmachte und die Kapitalgesellschaft oder Genossenschaft sie mindestens ein Jahr lang gehalten hat.

2. Wenn der Ersatz nicht innerhalb des gleichen Geschäftsjahres erfolgt, kann eine Rückstellung in Höhe der freigesetzten stillen Reserven gebildet werden. Diese Rückstellung muss aufgelöst und zur Abschreibung des im Ersatz erworbenen Elements verwendet oder innerhalb einer angemessenen Frist dem Ergebniskonto gutgeschrieben werden.

← Art. 100 LI - Bestimmungen Gesetz über die direkten Kantonssteuern (LI) - Gegenstand des Gesetzes Art. 102 LI - Zinsen auf verdecktes Eigenkapital →

Gerichtsentscheide zu dieser Bestimmung (18)

FI.2013.0027 · vd (Art. 101 LI)

Dentist Profit Reinvestment Tax Appeal

Cited in the reasoning as the provision analogous to Art. 30 LI concerning rollover for legal entities.

FI.2011.0003 · vd (art. 101 LI)

LLC Tax Evasion for Failing to Book Real Estate Profits

Mentioned by the appellant in their argument regarding the reinvestment of profits, which the court rejected as a ground to overturn the decision.

FI.2008.0050 · vd (Art. 101 LI)

Taxpayer v. Tax Authority: Personal Taxation of Lease Termination Indemnity

Cited in the reasoning concerning the corresponding provisions for legal entities regarding the replacement of fixed assets (remploi).

FI.2001.0086 · vd (Art. 101 al. 1 de la loi du 26 novembre 1956 sur les impôts directs cantonaux (a LI))

Taxpayer Appeal Deadline Exceeded in Tax Assessment Challenge

Cited in the reasoning to explain the requirement for a written and motivated claim, which forms the basis for declaring the appeal inadmissible due to being untimely.

FI.1994.0076 · vd (Art. 101 LI)

Private School Tax Exemption Appeal: Jurisdictional Flaws and Failure to Meet Public Utility Standard

Cited in the lower authority's decision as part of the time limit for the claim regarding cantonal and communal direct tax.

FI.1994.0132 · vd (art. 101, al. premier, LI)

Taxation Dispute Over Classification of Income Activity Change

This provision set the legal deadline for filing the initial administrative complaint, which the court found to be respected, making the initial claim admissible.

FI.2002.0081 · vd (art. 101 LI)

Capital Gains Tax Deferral on Business Sale Reinvestment Denied

Cited in the reasoning regarding the scope of the new law, but not explicitly used in the operative part (dispositive) to reject the appeal.

FI.1997.0041 · vd (art. 101 LI)

Taxpayer Notification Timeline and Intermediate Taxation Costs

Cited in the reasoning (Considerant 2.c) to define the requirements for filing a formal objection (réclamation).

FI.1997.0047 · vd (art. 101 al. 1 LI)

Taxpayers v. Tax Authority: Grandchildren Support Deduction Dispute

Cited in the reasoning to reject the appeal regarding cantonal and communal tax due to its tardiness.

FI.1997.0170 · vd (Art. 101 al. 1er LI)

Taxpayer Objection Untimely Appeal Dismissal

This article defines the written and reasoned requirement for a tax objection, the failure of which led to the rejection of the appeal by upholding the administrative decision regarding its tardiness.

EF.1996.0063 · vd (art. 101 et 104 LI)

Property Owner Appeal of Intermediate Land Tax Valuation

Cited as examples of provisions setting the common 30-day deadline for tax matters, used by analogy to declare the appeal admissible.

FI.1995.0113 · vd (art. 101 al. 1 LI)

Taxpayer Late Filing of Administrative Tax Claim Upheld

Cited extensively as the ground for determining the inadmissibility of the appeal due to untimeliness, although the main orders focus on confirmation/rejection.

FI.1993.0165 · vd (art. 101 al. 2 LI)

Tax Assessment Appeal Rejection Due to Failure to File Despite Criminal Proceedings

The court decided to uphold the tax assessment because the appellant did not demonstrate that the ex officio taxation was manifestly inaccurate, as required by this provision.

FI.1994.0057 · vd (Art. 101 al. 1 LI)

Taxpayer Appeal Deadline Dispute and Remand for Substantive Review

Cited in the reasoning regarding the peremptory nature of the claim deadline that the appellants claimed ignorance of.

FI.1994.0057 · vd (Art. 101 al. 3 LI)

Taxpayer Appeal Deadline Dispute and Remand for Substantive Review

The court confirmed the inadmissibility of the claim based on the non-extendable deadline established by this article.