642.11
LI
CH-VD
CH-VD
Art. 19 Gesetz über die direkten Kantonssteuern (LI) - Bruttoeinkommen, im Allgemeinen
Teil II, Titel II, Kapitel I, Abschnitt I
Art. 19 LI - Bruttoeinkommen, im Allgemeinen · Bruttoeinkommen, im Allgemeinen
1. Die Einkommensteuer erfasst alle Einkünfte des Steuerpflichtigen, ob einmalig oder regelmäßig.
2. Auch Sachleistungen jeglicher Art, von denen der Steuerpflichtige profitiert, werden als Einkommen betrachtet, insbesondere Renten und Wohnraum sowie Produkte und Waren, die er aus seinem Betrieb entnimmt und die für seinen persönlichen Verbrauch bestimmt sind; diese Leistungen werden zu ihrem Marktwert geschätzt.
3. Kapitalgewinne, die bei der Veräußerung von Gegenständen des privaten mobilen Vermögens erzielt werden, sind nicht steuerpflichtig.
Gerichtsentscheide zu dieser Bestimmung (14)
FI.2022.0067 · vd (art. 19 al. 1 LI)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the scope of income tax.
FI.2019.0205 · vd (art. 19 al. 1, 20 al. 1, et 31 al. 1 et 2 let. b LI)
Taxpayer Appeal on Substantiation of Business Loss Deductions
Although cited in the reasoning, this article on cantonal tax provisions corresponding to LIFD rules was the legal basis for the dispute, but it is not explicitly cited in the dispositive orders.
FI.2018.0180 · vd (Art. 19 al. 2 LIFD)
Taxpayer Succession Agreement Precedes Share Sale, Voiding Latent Reserve Taxation
The court determined that the facts did not constitute an alienation ('aliénation') for the purposes of the blocking period specified in this article, leading to the annulment of the tax reassessment.
FI.2019.0113 · vd (Art. 19 al. 1 LI)
Taxpayer v. Commissioner: Denial of Football Agency Loss Deductions Upheld
Cited as having content identical to LIFD regarding taxable income from independent activity for cantonal tax.
FI.2016.0134 · vd (Art. 19 al. 1 LI)
Taxpayer Appeal Regarding 2015 Professional Expense Deductions (Transport, Lodging, Meals)
Cited in the reasoning section regarding the scope of cantonal income tax (all revenues are taxable).
FI.2015.0054 · vd (art. 19 de la loi du 4 juillet 2000 sur les impôts directs cantonaux (LI; RSV 642.11))
Taxpayer Bankruptcy and Carryforward of Business Losses
Cited in the reasoning regarding the scope of cantonal direct tax, though not explicitly cited in the final operative orders I-IV.
FI.2014.0145 · vd (art. 19 al. 1 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux – LI; RSV 642.11)
Taxpayers v. Commissioner (2009 Tax Assessment and Capital Gain Inclusion)
Cited as part of the legal framework establishing that income is subject to tax.
FI.2014.0145 · vd (art. 19 al. 3 LI)
Taxpayers v. Commissioner (2009 Tax Assessment and Capital Gain Inclusion)
Cited as part of the legal framework concerning the exemption of capital gains from the alienation of private assets.
FI.2010.0015 · vd (Art. 19 al. 1 LI)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 7b as the general rule defining taxable income.
FI.2011.0034 · vd (art. 19 al. 1 LI)
Taxpayer Appeal on Real Estate Sale Profit Classification
Cited in the reasoning to define the scope of taxable income (LI).
FI.2011.0034 · vd (art. 19 al. 3 LI)
Taxpayer Appeal on Real Estate Sale Profit Classification
Cited in the reasoning to define capital gains exempt from income tax, which is the legal question underlying the decision.
FI.2010.0015 · vd (art. 19 al. 1 de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux – LI; RS 642.11)
Tax Evasion Reassessment Appeal: Undeclared Income, Shareholder Repayments, and Jurisdiction
Cited as general legal basis defining taxable income.
FI.2006.0005 · vd (Art. 19, 23 et 24 LI)
Taxpayer Appeal Regarding Limited Tax Liability and Valuation Disputes (1999-2002)
Cited in reasoning (Consid. 5c) regarding the scope of taxable income, relevant to the calculation of imputed income from the grandmother's estate.
FI.2008.0050 · vd (Art. 19 al. 1 de la loi vaudoise sur les impôts directs cantonaux (LI; RSV 642.11))
Taxpayer v. Tax Authority: Personal Taxation of Lease Termination Indemnity
Basis for taxing the CHF 630,000 indemnity as cantonal income, mentioned in the reasoning supporting the decision to reject the appeal.