642.11
LI
CH-VD
CH-VD
Art. 102 Gesetz über die direkten Kantonssteuern (LI) - Zinsen auf verdecktes Eigenkapital
Teil III, Titel II, Kapitel I, Abschnitt II
Art. 102 LI - Zinsen auf verdecktes Eigenkapital · Zinsen auf verdecktes Eigenkapital
1. Die abzugsfähigen Fremdkapitalzinsen, die wirtschaftlich dem Eigenkapital gleichgestellt werden können, sind Teil des steuerpflichtigen Gewinns von Kapitalgesellschaften und Genossenschaften.
Gerichtsentscheide zu dieser Bestimmung (6)
FI.1988.0012 · vd (art. 102 LI)
Taxpayer Residency Date and Capital Gains Taxation Dispute
Mentioned in the context of the procedural mechanism for re-examining tax assessments and the possibility of reformatio in pejus.
FI.1996.0127 · vd (Art. 102, alinéa 3 LI)
Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel
Cited as the procedural provision used by the Tax Commission to consult the ACI.
FI.1997.0024 · vd (Art. 102 al. 3 LI)
Taxpayer Appeal of Final Assessment Based on Misclassification of Income
Cited to define the competence of the Administrative Commission to rule on appeals concerning cantonal and communal tax matters.
FI.1996.0099 · vd (art. 102 al. 2 LIFD)
Heir Denied Renovation and Default Loss Deductions in Co-ownership Tax Dispute
Cited only as the basis for the federal ordinance regarding deductible expenses for private real estate.
FI.1993.0116 · vd (art. 102 LI)
Taxpayer Appeal Regarding Dependent, Meal, and Expense Deductions
Cited in the reasoning to describe the procedural step of transferring the case to the Cantonal Tax Administration when the initial authority cannot settle the claim.
FI.1989.0042 · vd (art. 102 al. 2 LI)
Tax Assessment of Speculative Land Sale
This procedural article was used by the District Tax Commission to transmit the file to the Cantonal Review Commission.