642.11
LI
CH-VD
CH-VD
Art. 166 Gesetz über die direkten Kantonssteuern (LI) - Grundsätze [16, 44]
Teil V, Titel II, Kapitel IV
Art. 166 LI · Grundsätze [16, 44]
1. Ausnahme gemacht von Artikel 20, Absatz 1bis des Verwaltungsverfahrensgesetzes, werden die Grundsätze in Bezug auf Fristen, deren Berechnung und Verlängerung durch das Verwaltungsverfahrensgesetz geregelt.
1bis. Im Falle der Kommunikation auf elektronischem Wege ergibt sich der maßgebliche Zeitpunkt für die Einhaltung der Frist aus Artikel 163, Absatz 1ter dieses Gesetzes.
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Gerichtsentscheide zu dieser Bestimmung (11)
FI.2022.0050 · vd (Art. 166 LI)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited via referral regarding the application of Art. 21 LPA-VD concerning the finality of the appeal period for the cantonal tax.
FI.2021.0143 · vd (Art. 166 LI)
Taxpayers v. Tax Authority: Timeliness of Tax Assessment Appeal Due to Unproven Notification
Cited in the reasoning regarding the application of the procedural deadlines, referencing Art. 119 LIFD.
FI.2008.0058 · vd (art. 166 al. 3 LI)
Tax Appeal Inadmissibility Due to Untimely Filing and Insufficient Initial Objection
This provision regarding deadlines falling on non-working days was cited in the legal reasoning concerning the procedural requirements for appeal admissibility.
FI.2007.0050 · vd (Art. 166 al. 1er LI)
Taxpayer Appeal Regarding Untimely Filing of Tax Claims
Cited in the context that statutory deadlines cannot be extended.
FI.2005.0127 · vd (art. 166 al. 1 LI)
Taxpayer Appeal on Administrative Claim Inadmissibility Due to Missed Statutory Deadline
Cited in the reasoning regarding the peremptory nature of legal deadlines, which are not extendable.
FI.2006.0072 · vd (Art. 166 al. 1 LI)
Taxpayer Late Filing Challenge Rejected Due to Admission of Receipt and Lack of Incapacity Proof
This article was cited to establish that legal deadlines cannot be extended.
FI.2005.0200 · vd (art. 166 LI)
Tax Objection Timeliness Appeal
This article, cited regarding the non-extendable nature of tax deadlines, is contextually relevant to the rejection of the appeal on procedural grounds.
FI.2005.0022 · vd (art. 166 al. 1 LI)
Tax Objection Untimely Due to Missed Statutory Deadline
Cited in the reasoning to explain that statutory deadlines cannot be extended, supporting the finding that the appeal was late.
FI.2003.0076 · vd (art. 166 al. 1 LI)
Taxpayer Fails to Meet Reclamation Deadline Due to Untimely Justification
Although cited in the reasoning regarding peremptory deadlines, it was not explicitly cited in the dispositive orders (I-IV).
FI.2004.0106 · vd (art. 166 a LI)
Taxpayers v. Cantonal Tax Administration (Late Tax Objection Appeal)
Cited in the reasoning regarding the peremptory nature of the deadline, although the main ground for rejection seems to be based on the lack of justification for the restitution request under Art. 168 LI.
FI.2003.0081 · vd (art. 166 al. 1 LI)
Taxpayer Illness and Time-Barred Reclamation Appeal
Cited in the reasoning to establish that deadlines set by law (like the objection deadline) cannot be extended.