642.11 LI

CH-VD

Art. 174 Gesetz über die direkten Kantonssteuern (LI) - Hinterlegung der Erklärungen [ 3, 24, 34, 36, 40 ]

Teil V, Titel III, Kapitel II, Abschnitt II

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

Art. 174 LI Art. 174 LI - Hinterlegung der Erklärungen [ 3, 24, 34, 36, 40 ] · Hinterlegung der Erklärungen [ 3, 24, 34, 36, 40 ]

1. Die Erklärung, persönlich vom Steuerpflichtigen unterzeichnet, muss zusammen mit den vorgeschriebenen Anlagen innerhalb der vom Finanzdepartement festgelegten Frist an die angegebene Adresse zurückgesandt werden.

1bis. Der Steuerpflichtige kann seine Steuererklärung auch elektronisch einreichen. Die Steuerbehörde übermittelt ihm auf dem gleichen Weg eine Zusammenfassung dieser Erklärung und auf seinen Wunsch innerhalb von 6 Tagen auch per Post. Erfolgt innerhalb von 6 Tagen weder eine Beanstandung noch eine neue Erklärung, gilt die Steuererklärung als ordnungsgemäß eingereicht.

2. Die Person, die bestreitet, Steuerpflichtiger zu sein, muss die Gründe darlegen, aus denen sie meint, nicht steuerpflichtig zu sein.

3. Die Frist zur Abgabe der Erklärung kann von der Steuerbehörde auf schriftlichen und begründeten Antrag verlängert werden.

4. Reicht der Steuerpflichtige die Erklärung nicht innerhalb der vorgeschriebenen Fristen ein, sendet ihm die Steuerbehörde eine Aufforderung zur Einreichung der Erklärung innerhalb von dreißig Tagen.

← Art. 173 LI - Form, Inhalt und Versand der Steuererklärungsformulare Gesetz über die direkten Kantonssteuern (LI) - Gegenstand des Gesetzes Art. 175 LI - Anhänge [ 24, 31, 36 ] →

Gerichtsentscheide zu dieser Bestimmung (25)

FI.2024.0039 · vd (Art. 174 ss. LIFD)

Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case

Cited in reasoning section 3.c regarding tax evasion as a contravention, but not in the final orders.

FI.2022.0152 · vd (art. 174 al. 1 LIFD)

Taxpayer Fails to Substantiate Delays in Submitting Tax Documentation

The court upheld the fines based on the taxpayer's failure to comply with obligations under the LIFD.

FI.2020.0061 · vd (art. 174 LIFD)

Company in Liquidation v. Tax Authority (Fines for Unfiled Return)

The court confirmed the fine for failure to comply with the filing obligation, citing this article as the basis for the fine.

FI.2018.0065 · vd (art. 174 al. 3 LI)

Taxpayer Fee for Late Filing Upheld Despite Fiduciary Error

Cited in the reasoning section when discussing the non-applicability of delay extensions, which supports the confirmation of the decision.

FI.2015.0157 · vd (art. 174 al. 1 LIFD)

Tax Penalty Reduction for Late Filing Due to Administrative Error

This provision established the fine for the direct federal tax violation, which the court partially maintained.

FI.2009.0119 · vd (Art. 174 al. 2 LI)

Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion

Cited in reasoning regarding the requirement for the taxpayer to sign the tax return.

FI.2009.0014 · vd (art. 174 LIFD)

Taxpayer Reclamation Against Assessment Admissibility

Cited in the reasoning concerning the justification for maintaining the administrative fines.

FI.2009.0052 · vd (Art. 174 LIFD)

Representative's Liability for Undocumented Expenses and Tax Evasion Fines

Cited concerning the legal framework for tax evasion and participation.

FI.2009.0115 · vd (art. 174 LIFD)

Taxpayer Appeal Regarding Business Loss Deduction, Residency Status, and Tax Assessment

Cited in the dispositive (implicitly, as the basis for confirming the fine in item II, which references the fine confirmed by the administrative decision citing this article).

FI.2007.0083 · vd (art. 174 LIFD)

Tax Assessment Contest Validity and Fine Reduction

Cited in the dispositive (Order II) as the basis for confirming the principle of the fines imposed for failure to meet tax obligations.

FI.2006.0100 · vd (art. 174 LIFD)

Taxpayer Recourse Regarding Timeliness of Tax Objection and Fines

Cited as the legal basis for the fines imposed by the tax authority which were subsequently annulled.

FI.2006.0091 · vd (art. 174 LIFD)

Tax Assessment Challenge and Fine Annulment Due to Insufficient Documentation

Cited in the dispositive (Order II) as the basis for the initial imposition of fines which were subsequently annulled.

FI.2006.0091 · vd (art. 174 LIFD)

Tax Assessment Challenge and Fine Annulment Due to Insufficient Documentation

Cited in the reasoning (Considerant 6) when discussing the annulment of the fines, which is reflected in Order II.

FI.2007.0074 · vd (Art. 174 al. 2 LIFD)

Taxpayer Fined for Failure to File Declaration Despite Prior Assessment and Protest

This provision establishes the penalty for violating procedural obligations (failure to file a tax return), which was the basis for upholding the fine.

FI.2007.0032 · vd (art. 174 al. 2 LIFD)

Tax Assessment Appeal Dismissed Due to Lack of Substantiation; Fines Upheld

Cited in the reasoning to support the level of the fines imposed, in conjunction with Art. 241 LI.