642.11
LI
CH-VD
CH-VD
Art. 129 Gesetz über die direkten Kantonssteuern (LI) - Steuererstattung
Teil III, Titel VI
Art. 129 LI - Steuererstattung · Steuererstattung
1. Bei der Veräußerung einer Immobilie oder eines Immobilienteils, die die Zahlung einer Übertragungssteuer zur Folge hat, wird die ergänzende Steuer an den Veräußerer zurückerstattet, jedoch höchstens bis zum Fünfzehnfachen ihres Jahresbetrages. In keinem Fall darf der zu erstattende Betrag den gezahlten Betrag der Übertragungssteuer übersteigen [X].
Gerichtsentscheide zu dieser Bestimmung (9)
FI.2017.0007 · vd (Art. 129 LI)
Taxpayer Reimbursement for Property Tax Paid by Merged Entities
The court applied Art. 129 LI to determine that reimbursement is only possible for the tax paid by the last formal owner before the transfer, and that the loss of a potential reimbursement claim does not violate federal law.
FI.1998.0076 · vd (Art. 129 LI)
Tax Reassessment and Penalties for Undisclosed Real Estate Revenues and Contract Invoices
Cited for the competence of authorities to impose penalties for tax evasion (10% increase vs. fines) and the calculation of fines.
FI.1996.0090 · vd (Art. 129 LI)
Taxpayers v. Tax Administration Reassessment Appeal
This article details the competence of tax authorities in imposing penalties for tax evasion, and was used to assess the legality of the fines issued.
FI.1993.0075 · vd (Art. 129 bis al. 1 LI)
Tax Reassessment and Penalty Reduction for Undeclared Business Expenses
Mentioned in the reasoning regarding a criminal conviction, but not cited in the dispositive orders (I-V).
FI.1997.0158 · vd (art. 129 al. 2 LI)
Tax Reassessment and Fines Following Corporate Conversion and Undeclared Shareholder Benefits
Mentioned as the cantonal equivalent to the unified procedure under Art. 132 al. 2 AIFD, justifying the single decision for cantonal and communal tax recall and fines.
FI.1995.0024 · vd (Art. 129 bis al. 2 LI)
Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed
Cited in the reasoning section (Point 2) concerning the condition for tax assessment recall based on tax evasion.
FI.1996.0057 · vd (art. 129 LI)
Taxpayer Appeal Regarding 1983-1984 Assessment, Evidentiary Challenges, and Limitation Period Application
This article governs the procedure for tax evasion leading to tax reassessments and fines, and its scope was discussed in relation to the applicable prescription rules.
FI.1993.0162 · vd (art. 129 bis LI)
Tax Assessment Fines and Tax Evasion Liability for Undeclared Business Income and Assets
Cited in relation to aggravated tax evasion (use of false documents), although the court concluded it was not applicable in this case regarding Mr. A's documents (Section 7a).
FI.1992.0128 · vd (art. 129 bis LI)
Corporate Tax Evasion Liability and Penalty Reduction Appeal
Cited in the reasoning regarding aggravated penalties for qualified tax evasion under cantonal law, relevant to the cantonal/communal tax ruling in Order II.