642.11 LI

CH-VD

Art. 162 Gesetz über die direkten Kantonssteuern (LI) - Beweisangebot

Teil V, Titel II, Kapitel III

Originalquelle öffnen Gesamter Erlass (312 Artikel) Maschinenlesbares Markdown (.md)

Art. 162 LI - Beweisangebot · Beweisangebot

1. Beweisanträge des Steuerpflichtigen sind anzunehmen, sofern sie geeignet sind, Tatsachen darzulegen, die für die Besteuerung relevant sind.

← Art. 161 LI - Akteneinsicht Gesetz über die direkten Kantonssteuern (LI) - Gegenstand des Gesetzes Art. 163 LI - Mitteilung [ 16, 44 ] →

Gerichtsentscheide zu dieser Bestimmung (8)

FI.2023.0138 · vd (art. 162 al. 1 LIFD)

Taxpayer Appeal of Final Assessments Barred by Res Judicata

Cited in the reasoning regarding the collection of tax based on the final assessment, or provisionally if the assessment is pending (federal level).

FI.2023.0138 · vd (art. 162 al. 2 LIFD)

Taxpayer Appeal of Final Assessments Barred by Res Judicata

Cited in the reasoning regarding the imputation of provisionally paid taxes onto the definitively assessed taxes (federal level).

FI.2023.0138 · vd (art. 162 al. 3 LIFD)

Taxpayer Appeal of Final Assessments Barred by Res Judicata

Cited in the reasoning regarding the collection of the difference if provisional payments are insufficient (federal level).

FI.2019.0192 · vd (art. 162 al. 3 LIFD)

Company v. Tax Authority (Tax Years 2003, 2007, 2009)

Cited in the reasoning for ordering the restitution of amounts paid for tax period 2003 because no tax was ultimately due.

GE.2019.0151 · vd (art. 162 LIFD)

Refusal of Citizenship Due to Tax Arrears

Cited to explain the distinction between provisional and definitive tax collection for federal taxes.

ML.2018.122 · vd (Art. 162 al. 1 LIFD)

Tax Assessment Notification Validity in Debt Collection Appeal

Cited to determine that the tax debt was not enforceable because the taxation decision had not been legally notified before the payment due date.

FI.2009.0078 · vd (Art. 162 LIFD)

Taxpayers v. Tax Authority: Allocation and Compensation of Prior Tax Credits and Payments (2003-2006)

Cited regarding the collection/restitution of differences when too much or too little Federal Direct Tax (IFD) has been collected.

FI.2006.0110 · vd (Art. 162 LIFD)

Cantonal and Federal Tax Appeal on Income Classification, Professional Deductions, and Pre-Domicile Retirement Contributions

Cited in the reasoning to describe the provisional collection of federal tax based on the declaration.