642.11
LI
CH-VD
CH-VD
Art. 231 Gesetz über die direkten Kantonssteuern (LI) - Rückgabe [ 1, 13 ]
Teil V, Titel IX, Kapitel IV
Art. 231 LI - Rückgabe [ 1, 13 ] · Rückgabe [ 1, 13 ]
1. Die kantonale Steuerverwaltung kann bei erheblichen Verlusten oder anderen schwerwiegenden Gründen eine vollständige oder teilweise Erlassung von Steuern, Ausgleichszinsen und Verzugszinsen, Steuerforderungen und Bussen gewähren, wenn die vollständige Zahlung den Steuerpflichtigen übermäßig belasten würde.
2. Der schriftlich begründete Erlassgesuch, begleitet von den notwendigen Beweisen, ist an die Steuerbehörde zu richten. Diese gibt nach Rücksprache mit der Gemeindebehörde ihre Stellungnahme an die kantonale Steuerverwaltung ab, die die Entscheidung trifft.
3. Die Entscheidung der kantonalen Steuerverwaltung wird der Gemeindebehörde mitgeteilt.
4. Das Erlassverfahren ist kostenlos. Die Kosten können jedoch dem Antragsteller ganz oder teilweise auferlegt werden, wenn sein Antrag offensichtlich unbegründet ist.
5. Die Kompetenz zur Erteilung eines Erlasses kann an die Bezirkssteuerämter oder an das Steueramt für juristische Personen delegiert werden.
Gerichtsentscheide zu dieser Bestimmung (29)
FI.2023.0056 · vd (Art. 231 al. 1 LI)
Tax Remittance Denial Based on Unused Asset Value
Cited as a legal basis supporting the conclusion that the tax remission should benefit the taxpayer and not their creditors, a key factor in rejecting the appeal.
FI.2022.0059 · vd (art. 231 al. 1 LI)
Taxpayer Appeal for Tax Remission Denied Due to Creditor Implications
The substantive law governing the remission of cantonal and communal taxes, used in the grounds for upholding the denial of remission.
FI.2022.0059 · vd (art. 231 al. 2 LI)
Taxpayer Appeal for Tax Remission Denied Due to Creditor Implications
Cited to establish that the municipality only has a consultative role in tax remission procedures.
FI.2020.0062 · vd (art. 231 al. 1 LI)
Taxpayers' Appeal for Tax Remission Denied Due to Imprudent Past Conduct
Cited as the Cantonal legal basis granting the tax authority the discretion to grant or refuse remission, which the court upholds.
FI.2020.0075 · vd (art. 231 al. 1 LI)
Taxpayer Alimony and Lease vs. Tax Remission Denial
The court confirmed that the conditions for remission under cantonal law were not met, specifically regarding disproportionate burden or grave reasons.
FI.2020.0090 · vd (art. 231 LI)
Taxpayer Appeal of Tax Assessment Revision Denial Due to Untimely Filing
Cited in the reasoning when discussing the subsequent rejection of the remission request, although not central to the final orders.
FI.2020.0010 · vd (art. 231 LI)
Taxpayer Appeal of Office Tax Assessment for Failure to File Timely Declaration
Mentioned as the legal basis for a potential request for tax remission, although not part of the final decision on the appeal itself.
FI.2018.0281 · vd (Art. 231 al. 1 LI)
Tax Remission Denial Due to Seizable Real Estate Equity Over Tax Debt
Cited in the reasoning discussing the cantonal criteria for granting tax remission (though the final order relies on rejecting the application of these criteria based on the presence of attachable assets).
FI.2019.0138 · vd (Art. 231 al. 1 LI)
Tax Remission Denial Upheld; Payment Plan Request Remanded
This article was the substantive provision justifying the Court's decision to reject the appeal concerning the tax remission request.
FI.2019.0129 · vd (art. 231 LI)
Taxpayer Appeal Regarding Share Transfer Tax Assessment
Mentioned as the legal basis for requesting a remission of the tax debt if financial difficulties arise, but not explicitly cited in the dispositive orders (I-IV).
FI.2018.0273 · vd (art. 231 al. 1 LI)
Taxpayer Appeal for Tax Remission Denied Due to Final Assessments and Sufficient Means
Cited in the reasoning (Considerant 3b, 4b) as the cantonal basis for tax remission, which the court interpreted based on federal law.
FI.2019.0003 · vd (Art. 231 al. 1 LI)
Tax Remission Denial for Disposable Income
Cited in the reasoning (point 3) as the cantonal equivalent of the federal law, supporting the dismissal of the appeal because the appellant did not suffer 'significant losses'.
FI.2018.0053 · vd (art. 231 LI)
Tax Appeal Inadmissibility Due to Missed Statutory Deadline
Cited in the reasoning, suggesting the appellants retain the right to request a remission of tax in the future.
FI.2018.0152 · vd (art. 231 LI)
Taxpayers' Time-Barred Objection to Default Tax Assessment Upheld
Cited in the reasoning as the article governing remission of tax payments, suggested as an avenue for the appellants.
FI.2017.0084 · vd (art. 231 LI)
Taxpayer Appeal of Assessment Years 2010-2013 Regarding Substantiation and Admissibility of Complaints
Cited as a procedural possibility for the taxpayers to request a tax remission, linked to the outcome of the main ruling (Point 7 of the considerations).