642.11
LI
CH-VD
CH-VD
Art. 9 Gesetz über die direkten Kantonssteuern (LI) - Eheleute; Kinder unter elterlicher Sorge
Teil II, Titel I, Kapitel III
Art. 9 LI - Eheleute; Kinder unter elterlicher Sorge · Eheleute; Kinder unter elterlicher Sorge
1. Das Einkommen und Vermögen der Ehegatten, die in einem gemeinsamen Haushalt leben, werden zusammengezählt, unabhängig vom Güterstand.
2. Artikel 63, Absatz 2 bleibt vorbehalten.
3. Das Einkommen und Vermögen der minderjährigen Kinder unter elterlicher Sorge werden demjenigen des Inhabers dieser Sorge hinzugefügt. Das Ergebnis aus Erwerbstätigkeit sowie die Immobiliengewinne der minderjährigen Kinder werden separat besteuert; sie unterliegen einer Steuererklärung, die vom Inhaber der elterlichen Sorge oder vom Vormund erstellt wird.
4. Der Staatsrat erlässt die Ausführungsbestimmungen zur Regelung der Aufteilung des Einkommens und Vermögens des minderjährigen Kindes zwischen seinen getrennt besteuerten Vater und Mutter, die gemeinsam die elterliche Sorge ausüben. [A]
Gerichtsentscheide zu dieser Bestimmung (21)
FI.2022.0067 · vd (art. 9 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 joint taxation of spouses.
FI.2022.0067 · vd (art. 9 LIFD)
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 joint taxation of spouses.
FI.2009.0006 · vd (art. 9 al. 1 LI)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding the joint assessment of income and fortune for married couples.
FI.2009.0006 · vd (art. 9 al. 1 LIFD)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding the joint assessment of income and fortune for married couples.
FI.2004.0088 · vd (art. 9 al. 1 LI)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning regarding the general principle of joint income for spouses living together.
FI.2004.0088 · vd (art. 9 al. 1 LIFD)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning regarding the general principle of joint income for spouses living together under federal law.
FI.2005.0183 · vd (art. 9 LI)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning when discussing the application of criteria for intermediate taxation to married couples (section 5c).
FI.2005.0183 · vd (art. 9 al. 1 LIFD)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning when discussing the application of criteria for intermediate taxation to married couples (section 5c).
FI.1998.0046 · vd (art. 9 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct, LIFD)
Taxpayer Cohabitation Family Quotient and Deduction Dispute
Cited in the reasoning (Considerant 3) regarding the principle of family unit taxation, relevant to the dispute maintained in order II.
FI.1998.0045 · vd (art. 9 al. 2 LI)
Tax Reassessment and Penalties for Undisclosed Consulting Income (1991-1996)
Cited in the reasoning regarding the joint and several liability for taxes due by the couple up to August 31, 1994.
FI.1996.0073 · vd (art. 9 al. 1 LIFD)
Tax Deduction for Discretionary Child Visitation Travel Expenses
Cited in the reasoning concerning the principle of single taxation of the family, although the final orders confirm the rejection of the appeal.
FI.1996.0100 · vd (art. 9 al. 2 LI)
Tax Reassessments and Fines Appeal (1987-1994)
Used implicitly in the reasoning section to explain why Mrs. A.___ is exonerated from the fine in federal tax matters, leading to the confirmation of fines under Cantonal Law for A.___ and the rejection of the appeal for Mrs. A. regarding Cantonal/Communal fines in points VI (which refers to the rejection of the appeal in point IV).
FI.1997.0061 · vd (art. 9 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
Cited to explain the general rule for how the income and assets of spouses living together are aggregated for tax purposes.
FI.1997.0061 · vd (art. 9 al. 2 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
This article established the main ground for rejecting the appeal, as it justifies the liability of spouses for the total tax debt during the period of cohabitation.
FI.1995.0024 · vd (art. 9 LI)
Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed
Cited in the reasoning section (Point 6) regarding the joint tax liability and fault for tax offenses between spouses, which informed the decision to annul fines against Mrs. X.