642.11
LI
CH-VD
CH-VD
Art. 147 Gesetz über die direkten Kantonssteuern (LI) - Mitwirkung des Steuerschuldners
Teil IV, Titel II
Art. 147 LI - Mitwirkung des Steuerschuldners · Mitwirkung des Steuerschuldners
1. Die Bestimmungen des Artikels 135 sind anwendbar.
2. Im Übrigen ist der Schuldner der steuerpflichtigen Leistungen verpflichtet, den anteiligen Steuerbetrag auf im Ausland ausgeübte Mitarbeiteroptionen zu entrichten; der Arbeitgeber ist zum anteiligen Steuerbetrag verpflichtet, auch wenn der geldwerte Vorteil von einer im Ausland ansässigen Konzerngesellschaft gezahlt wird.
Gerichtsentscheide zu dieser Bestimmung (43)
FI.2022.0041 · vd (art. 147 al. 2 LIFD)
Taxpayer's Failure to Verify Salary Certificate Voids Extraordinary Revision Claim
Used to justify the exclusion of the revision procedure because the appellant failed to demonstrate the required diligence.
FI.2021.0053 · vd (art. 147 al. 2 LIFD)
Tax Appeal Dismissed for Untimely Filing and Substantive Review Barred by Diligence Failure
Cited as the legal basis for excluding revision when grounds for appeal could have been raised earlier.
FI.2021.0031 · vd (Art. 147 LIFD)
Taxpayer v. Commissioner of Wealth Tax (Property Division Post-Assessment)
This article defines the grounds for revision, which were extensively discussed in relation to the request for tax revision.
FI.2020.0090 · vd (art. 147 al. 1 let. b LIFD)
Taxpayer Appeal of Tax Assessment Revision Denial Due to Untimely Filing
Mentioned in the reasoning section as a potential ground for revision concerning violation of essential procedural rules, although the final rejection relies on inadmissibility.
FI.2019.0182 · vd (art. 147 al. 2 LIFD)
Taxpayers v. Tax Authority on Tax Assessment Revision
Cited as a ground for excluding the revision procedure because the applicants failed to demonstrate the required diligence.
FI.2019.0121 · vd (art. 147 al. 2 LIFD)
Taxpayers' Property Area Error Barred Revision of Past Tax Assessments
This provision, identical in content to art. 203 al. 2 LI, was also cited as grounds for excluding the revision due to the applicants' lack of diligence.
FI.2018.0273 · vd (art. 147 al. 1 LIFD)
Taxpayer Appeal for Tax Remission Denied Due to Final Assessments and Sufficient Means
Cited in the reasoning (Considerant 4a) regarding the procedure for revising taxation decisions, which the court noted was the correct route instead of remission for the challenges raised.
FI.2018.0216 · vd (art. 147 LIFD)
Taxpayers' Claim for Real Estate Gain Tax Revision Rejected Due to Failure to Raise Double Taxation Issue Timely
Cited as the parallel provision to Art. 203 LI for direct federal tax matters.
FI.2017.0099 · vd (art. 147 LIFD)
Taxpayers' Attempt to Revise Income Tax Assessments Based on Employer Fidelity Breach Rejected
Cited in the context of the requirements for revision concerning the direct federal tax (IFD).
FI.2017.0081 · vd (art. 147 al. 2 LIFD)
Taxpayers v. Tax Authority Regarding Revision of Assessments Based on Previously Knowable Error
Cited as the legal basis for excluding revision when grounds could have been raised in the ordinary procedure, justifying the dismissal of the appeal.
FI.2016.0102 · vd (Art. 147 al. 1 LIFD)
Taxpayer v. Tax Authority: Litigation Provision Deductions and Tax Assessment Recalculation
Cited in the reasoning regarding the conditions for the revision of tax assessments (periods 2004-2007), which the court ultimately denied entry into the merits of.
FI.2015.0033 · vd (art. 147 LI)
Employer Withholding Tax Liability for Foreign-Domiciled Employee
Cited in the reasoning as referencing Art. 135 LI for cantonal principles on withholding tax.
FI.2015.0078 · vd (Art. 147 al. 2 LIFD)
Taxpayer Valuation Challenge Time-Barred
This provision establishing the inadmissibility of revision when the applicant failed to show due diligence was cited as a basis for rejecting the revision request.
FI.2012.0043 · vd (Art. 147 al. 2 LIFD)
Taxpayers v. State: Denial of Tax Assessment Revision for Untimely Maintenance Expense Claim
Cited in the reasoning to support the rejection of the revision request because the appellants failed to demonstrate due diligence.
FI.2012.0100 · vd (Art. 147 al. 1 let. b LIFD)
Taxpayers' Appeal on Maintenance Deduction Disallowance Due to Insufficient Documentation
The court confirmed the rejection of the revision request based on the failure to meet the conditions for revision under this provision, although it ultimately excluded the application of this article due to the taxpayers' negligence.