642.11
LI
CH-VD
CH-VD
Art. 121 Gesetz über die direkten Kantonssteuern (LI) - Bestimmung des Eigenkapitals
Teil III, Titel IV
Art. 121 LI - Bestimmung des Eigenkapitals · Bestimmung des Eigenkapitals
1. Das steuerbare Eigenkapital wird auf der Grundlage seines Zustands am Ende der Steuerperiode festgelegt.
1bis. Werden die Jahresabschlüsse in einer fremden Währung erstellt, so ist das steuerbare Eigenkapital in Schweizer Franken umzurechnen. Der Wechselkurs (Verkauf) am Ende der Steuerperiode ist maßgeblich.
2. Sollte die Dauer der Steuerperiode weniger als oder mehr als zwölf Monate betragen, wird die Kapitalsteuer proportional im Verhältnis zwischen der Steuerperiode und dem Jahr gekürzt oder erhöht.
Gerichtsentscheide zu dieser Bestimmung (10)
FI.2021.0133 · vd (Art. 121 LIFD)
Tax Prescription and Interruption of Collection Period
The substantive analysis regarding the prescription of the right to levy tax relied on this article for both federal and cantonal law (by analogy with Art. 238 LI).
FI.2003.0022 · vd (Art. 121 al. 1 LIFD)
Tax Reassessment and Fine Appeals on Undisclosed Assets and Loan Waivers
Cited for the statute of limitations for tax claims.
FI.2001.0051 · vd (art. 121 LI)
Tax Deduction Retroactivity in Initial Assessment Period
Cited to establish the court's lack of competence regarding appeals against decisions on the collection of default interest, although the court ultimately dismisses the main appeal.
FI.1998.0040 · vd (Art. 121 LI ancien (actuellement 117c al. 2 LI))
Taxpayer's Delayed Request for Pro-Rata Tax Rate Barred by Deadline
This article concerning the recovery of undue payments was cited in the context of rejecting the appellant's argument regarding undue payment.
FI.1997.0033 · vd (art. 121 LI)
Taxpayer Appeal Rejected for Lack of Prior Exhaustion of Remedies and Inadmissibility
The court cited this article in the reasoning to explain why it declared the appeal concerning the final statement of cantonal and communal tax inadmissible in order II, because the matter falls under the competence of the Department of Finance.
FI.1997.0033 · vd (art. 121 LI)
Taxpayer Appeal Rejected for Lack of Prior Exhaustion of Remedies and Inadmissibility
This article governs the appeal concerning the final statement of cantonal and communal tax, leading to the declaration of inadmissibility in order II, as the Tribunal administrative found itself incompetent.
FI.1996.0033 · vd (art. 121 al. 3 LI)
Tax Assessment and Withholding Tax Reimbursement Appeals (1987-1996)
The court noted that appeals regarding tax collection decisions are solely within the competence of the Department of Finance, a matter mentioned when addressing jurisdictional issues.
FI.1995.0113 · vd (art. 121 LI)
Taxpayer Late Filing of Administrative Tax Claim Upheld
Cited to explain why the appeal regarding the tax assessment notices (bordereaux) was declared inadmissible.
FI.1994.0053 · vd (art. 121 LI)
Taxpayer Appeal Against Cantonal/Communal Tax Assessment and Estate Liquidation Investigation
Cited as the correct legal remedy (appeal to the Department of Finances) that should have been followed, leading to the transfer of the case.
FI.1991.0011 · vd (art. 121 LI)
Taxpayer v. Tax Commission: Property Gains Tax Basis on Exchanged Property
This article was cited to confirm the Administrative Tribunal's lack of competence to rule on an appeal concerning a refusal to rectify an error under Art. 117 LI.