642.11
LI
CH-VD
CH-VD
Art. 116 Gesetz über die direkten Kantonssteuern (LI) - Vereine, Stiftungen, andere juristische Personen und kollektive Kapitalanlagen [12, 28]
Teil III, Titel III, Kapitel I, Abschnitt IV
Art. 116 LI - Vereine, Stiftungen, andere juristische Personen und kollektive Kapitalanlagen [12, 28] · Vereine, Stiftungen, andere juristische Personen und kollektive Kapitalanlagen [12, 28]
1. Das steuerbare Eigenkapital von Vereinen, Stiftungen, anderen juristischen Personen und kollektiven Kapitalanlagen für ihre im direkten Eigentum befindlichen Immobilien entspricht ihrem Nettovermögen, bestimmt gemäß den für natürliche Personen geltenden Bestimmungen, einschließlich des Höchstbesteuerungsbetrags gemäß Artikel 8 des Gesetzes vom 5. Dezember 1956 über die Gemeindesteuern (LICom) [W].
Gerichtsentscheide zu dieser Bestimmung (5)
FI.2022.0050 · vd (Art. 116 al. 1 LIFD)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited regarding the required form (in writing, indicating legal remedies) for tax decisions under federal law.
FI.2021.0143 · vd (Art. 116 al. 1 LIFD)
Taxpayers v. Tax Authority: Timeliness of Tax Assessment Appeal Due to Unproven Notification
Cited in the reasoning to establish the general notification requirements for tax decisions, relevant to the proof of notification contested by the appellant.
FI.2020.0149 · vd (art. 116 al. 2 LIFD)
Tax Assessment Appeal: Irregular Notification and Time-Barred Review
Cited as the basis for the authority's right to notify the contested decision (November 4, 2020) by publication in the Official Gazette (FAO) because the appellants failed to designate a representative in Switzerland.
FI.2018.0053 · vd (art. 116 al. 1 LIFD)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited regarding the requirement for the taxation decision to state the legal remedies.
FI.2005.0023 · vd (art. 116 LIFD)
Taxpayer v. Tax Authority: Untimely Appeal Due to Lack of Proof of Change in Representation
This article, concerning written notification of decisions, was cited in reference to cantonal law (Art. 163 al. 1 LI).