642.11 LI

CH-VD

Art. 112 Gesetz über die direkten Kantonssteuern (LI) - Grundsatz

Teil III, Titel III, Kapitel I, Abschnitt I

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Art. 112 LI - Grundsatz · Grundsatz

1. Die Kapitalsteuer erhebt sich auf das Eigenkapital.

← Art. 111 LI Art. 111 LI - Vereine, Stiftungen, andere juristische Personen und kollektive Kapitalanlagen [ 12, 32, 39, 43 ] Gesetz über die direkten Kantonssteuern (LI) - Gegenstand des Gesetzes Art. 113 LI →

Gerichtsentscheide zu dieser Bestimmung (5)

GE.2023.0210 · vd (art. 112 LIFD)

Tax Administration Access to Marital Home Occupancy Minutes

The underlying request for administrative assistance was based on this provision, which justifies the necessity of the information transfer for tax application.

FI.2022.0050 · vd (Art. 112 LI)

Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution

Cited regarding the object of capital tax, which is the proprietary capital (applicable to the cantonal tax).

FI.2018.0074 · vd (Art. 112 LI)

Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld

Cited in the reasoning section (Considerant 7) to establish the object of the capital tax, supporting the confirmation of capital reassessments.

FI.2001.0051 · vd (art. 112 al. 1 LI)

Tax Deduction Retroactivity in Initial Assessment Period

Cited in passing in the reasoning regarding the subsidiary conclusion on default interest, but not used in the final orders.

FI.2001.0051 · vd (art. 112 al. 2 LI)

Tax Deduction Retroactivity in Initial Assessment Period

Cited in passing in the reasoning regarding the subsidiary conclusion on default interest, but not used in the final orders.