642.11
LI
CH-VD
CH-VD
Art. 207 Gesetz über die direkten Kantonssteuern (LI) - Ordentliche Steuererinnerung [18]
Teil V, Titel VII, Kapitel III
Art. 207 LI - Ordentliche Steuererinnerung [18] · Ordentliche Steuererinnerung [18]
1. Wenn der Steuerbehörde aufgrund von bislang unbekannten Beweismitteln oder Tatsachen bekannt wird, dass eine Veranlagung nicht durchgeführt wurde, obwohl sie hätte durchgeführt werden sollen, oder dass eine in Rechtskraft erwachsene Veranlagung unvollständig ist oder dass eine nicht erfolgte oder unvollständige Veranlagung auf ein gegen die Steuerbehörde begangenes Verbrechen oder Vergehen zurückzuführen ist, so erlässt die Steuerbehörde einen Steuerbescheid zur Nachveranlagung, einschließlich der Zinsen, für die nicht erhobene Steuer.
2. Wenn der Steuerpflichtige eine vollständige und genaue Erklärung seiner steuerpflichtigen Elemente abgegeben hat und die Steuerbehörde die Bewertung akzeptiert hat, ist eine Nachveranlagung ausgeschlossen, auch wenn diese Bewertung unzureichend war.
Gerichtsentscheide zu dieser Bestimmung (12)
FI.2022.0051 · vd (art. 207 al. 1 LI)
Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding
Cited in the reasoning regarding the conditions under which the tax authority may proceed with a tax reassessment (rappel d'impôt).
FI.2021.0082 · vd (art. 207 al. 1 LI)
Tax Reassessment Validity and Tax Evasion Fines
Cited in the reasoning but the final order (II) annuls the tax recall based on the finding that the conditions for a tax recall under this article (new facts/evidence) were not met for the 2006-2009 periods.
FI.2018.0266 · vd (Art. 207 al. 1 LI)
Construction Company Tax Reassessment Appeal: Unjustified Deductions and Offshore Transactions
Cited to define the conditions under which a tax reassessment is possible for the 2006 tax period.
FI.2018.0016 · vd (Art. 207 al. 1 LI)
Taxpayer Income Underreporting and Evasion Penalties Appeal
Cited as the legal basis governing the conditions for tax recall (rappel d'impôt) for 2009 and 2010.
FI.2018.0074 · vd (Art. 207 al. 1 LI)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 4.a) to define the conditions for a tax assessment adjustment (rappel d'impôt) for the cantonal tax.
FI.2010.0015 · vd (Art. 207 al. 1 LI)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 7a as part of the legal basis authorizing the tax authority to issue a tax reassessment (rappel d'impôt).
FI.2009.0119 · vd (Art. 207 al. 1 LI)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning regarding the legal basis for tax reassessment under the current cantonal law (LI).
FI.2007.0136 · vd (Art. 207 al. 1 LI)
Tax Reassessments and Rulings Challenge (1995-2000)
Cited within the context of the grounds for tax reassessment (rappel d'impôt) for cantonal and communal tax in the reasoning, although its application regarding the 1995 period was ultimately limited by prescription.
FI.2003.0032 · vd (Art. 207 al. 1 LI)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning to state the new provision for tax recall, applicable from 2001.
FI.2006.0009 · vd (art. 207 al. 1 LI)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding the current cantonal tax recall law, but not explicitly cited in the final orders (I-IV).
FI.2004.0115 · vd (art. 207 LI)
Taxation of Transitional Pension Payment and Procedural Errors
Mentioned concerning the procedure for tax authority initiated revision, which the court found was not correctly followed by the authority.
FI.1999.0053 · vd (Art. 207 al. 1 et 2 LIFD)
Tax Exemption Calculation Based on Liquidation Surplus Reduction Dispute
This article, governing the reduction of tax on capital gains and liquidation surplus for real estate companies, was cited in the reasoning to dismiss the appellant's claim that it should apply to the military service exemption tax base.