642.11
LI
CH-VD
CH-VD
Art. 175 Gesetz über die direkten Kantonssteuern (LI) - Anhänge [ 24, 31, 36 ]
Teil V, Titel III, Kapitel II, Abschnitt II
Art. 175 LI - Anhänge [ 24, 31, 36 ] · Anhänge [ 24, 31, 36 ]
1. Natürliche Personen müssen ihrer Steuererklärung die von der Steuerbehörde verlangten Belege beilegen.
2. Natürliche Personen, deren Einkommen aus selbstständiger Erwerbstätigkeit stammt, und juristische Personen müssen ihrer Steuererklärung beilegen
a. die unterzeichneten Jahresrechnungen (Bilanz, Erfolgsrechnung) für die Steuerperiode oder
b. im Falle einer vereinfachten Buchführung nach Artikel 957 Absatz 2 OR [V]: eine Aufstellung der Einnahmen und Ausgaben, des Vermögensstands sowie der Privatentnahmen und Privateinlagen für die Steuerperiode.
3. …
4. Steuerpflichtige, die ihre Erklärung elektronisch einreichen (Art. 174 Abs. 1bis), müssen die in den Absätzen 1 und 2 vorgesehenen Unterlagen elektronisch oder per Post an die angegebene Adresse senden.
Gerichtsentscheide zu dieser Bestimmung (62)
FI.2024.0039 · vd (Art. 175 al. 1 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 4.a to define the criteria for tax evasion (soustraction d'impôt), which is the subject matter of the appeal concerning the fine, although the final order does not explicitly reference it for the rejection.
FI.2024.0039 · vd (Art. 175 al. 2 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 5.a to determine the general amount of the fine, but not explicitly in the final orders.
FI.2024.0039 · vd (Art. 175 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.2021.0082 · vd (art. 175 al. 1 LIFD)
Tax Reassessment Validity and Tax Evasion Fines
Cited in the reasoning that defines the offense of tax evasion, which justifies the confirmation of the fines in order III.
FI.2013.0109 · vd (art. 175 al. 1 LIFD)
Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation
Cited in the reasoning as the basis for confirming the penalties because the tax evasion was intentional, even though this article does not appear in the dispositive (orders I-IV).
FI.2013.0028 · vd (art. 175 al. 1 LIFD)
Corporation v. Tax Authority: Tax Evasion Penalties Upheld for Undocumented Expenses
Cited as part of the legal basis for confirming the tax evasion finding for periods where taxation had become final (soustraction consommée).
FI.2010.0015 · vd (Art. 175 LIFD)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 9a concerning the objective and subjective elements of tax evasion, which justifies the confirmation of the fines in principle.
FI.2010.0015 · vd (art. 175 LIFD)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for tax evasion in federal law regarding the objective element (failure to declare taxable amounts).
FI.2010.0015 · vd (art. 175 al. 2 LIFD)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as the legal basis for determining the amount of the fine for committed tax evasion.
FI.2011.0003 · vd (art. 175 LIFD)
LLC Tax Evasion for Failing to Book Real Estate Profits
Cited in reasoning to establish the legal basis for the confirmed tax evasion penalties for the federal direct tax (soustraction consommée, coefficient 1).
FI.2009.0005 · vd (Art. 175 LIFD)
Company in Liquidation v. Tax Authority: Back Taxes, Evasion Penalties, and Remand on Expense Disallowances
Cited in the reasoning regarding the fixing of fines, but not explicitly cited in the dispositive orders (I, II, III).
FI.2009.0119 · vd (Art. 175 al. 1 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
This provision defines the offense of tax evasion (soustraction) by intent or negligence, relevant to the basis for the fines which were partially modified.
FI.2009.0119 · vd (Art. 175 al. 2 LIFD)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited concerning the calculation of fines for intentional tax evasion (base rate: amount evaded, max: triple).
FI.2009.0001 · vd (art. 175 al. 2 LIFD)
Tax Evasion Reassessment Upheld Despite Partial Time-Barred Claim
Cited in the context of general rules for setting the amount of the fine based on culpability (federal direct tax).
FI.2009.0052 · vd (Art. 175 LIFD)
Representative's Liability for Undocumented Expenses and Tax Evasion Fines
Cited as a relevant article for tax evasion offenses.