642.21
LEFI
CH-VD
CH-VD
Art. 3 Gesetz über die Steuerschätzung der Liegenschaften (LEFI)
Kapitel II
Art. 3 LEFI
1. Die steuerliche Bewertung umfasst die Bewertung des Bodens, der Gebäude und des Zubehörs.
2. Die Zubehörteile, die sich auf fremdem Grund befinden, sowie die in Artikel eins unter Buchstabe b) vorgesehenen technischen und industriellen Anlagen, werden jedoch bei der Berechnung der kommunalen Grundsteuer ohne Abzug [B] nicht berücksichtigt.
3. Bei der Bewertung werden die aktiven und passiven Dienstbarkeiten sowie die Grundlasten [C] berücksichtigt.
4. Wohn- und Nießbrauchsrechte [D] haben keinen Einfluss auf die Bewertung einer Immobilie.
Gerichtsentscheide zu dieser Bestimmung (36)
EF.2016.0001 · vd (art. 3 al. 4 LEFI)
Property Tax Valuation Appeal Regarding Market and Yield Value Calculation
Cited in the reasoning to establish that rights of habitation should not influence property valuation, leading to the rejection of the appeal concerning the valuation method.
EF.2002.0002 · vd (art. 3 al. 1 LEFI)
Property Owner v. Tax Authority on Property Reassessment Legality
Cited to define that the tax assessment comprises the value of the land, buildings, and accessories.
EF.1998.0014 · vd (art. 3 al. 1 LEFI)
Appeal Against Property Fiscal Valuation Based on Market Value Discrepancy
Cited to establish that the tax assessment includes the estimation of the land, buildings, and accessories.
EF.1991.0016 · vd (Art. 3 al. 1 LEFI)
Property Owner v. Tax Commission: Tax Valuation of Rental Building
Cited in the reasoning that explains the concept of property tax assessment.
EF.1997.0015 · vd (art. 3 al. 1 LEFI)
Property Owner v. Tax Assessment Commission
Cited in the reasoning section regarding the components of the tax assessment (land, buildings, accessories).
EF.1997.0019 · vd (art. 3 al. 3 LEFI)
Property Owner v. Tax Assessment Commission: Valuation Dispute over Parcels and Power Lines
Cited in the reasoning, but not explicitly used in the final orders (I-IV).
EF.1997.0022 · vd (art. 3 al. 1 LEFI)
Property Owner Tax Valuation Challenge Upheld by Margin of Error
This article defines the components of the tax estimation which served as the legal basis for the underlying calculation reviewed by the court.
EF.1995.0016 · vd (art. 3 al. 1 LEFI)
Property Valuation Appeal: Land Value Upheld, Building Depreciation Adjusted
Cited in the reasoning to establish that the tax assessment must include the valuation of land, buildings, and accessories.
EF.1997.0005 · vd (art. 3 al. 1 de la loi sur l'estimation fiscale des immeubles (LEFI))
Property Tax Valuation Appeal Regarding Land Access and Chalet Habitability
Cited in the reasoning to define the components of the tax estimation, influencing the calculation used for the final order.
EF.1995.0089 · vd (art. 3 al. 1 LEFI)
Property Owner Appeal of Tax Assessment Due to Structural Defects and Nuisance
Cited in the reasoning regarding the scope of the tax assessment, covering land, buildings, and accessories.
EF.1995.0019 · vd (art. 3 al. 1 LEFI)
Property Tax Valuation Appeal Regarding Volume, Unit Price, and Depreciation
Cited in the reasoning section to establish that the tax assessment includes the value of the land, buildings, and accessories.
EF.1995.0071 · vd (art. 3 al. 1 LEFI)
Owner Appeals Property Tax Assessment Based on Valuation Errors and Nuisances
Cited in the reasoning that tax estimation includes land, buildings, and accessories.
EF.1995.0004 · vd (art. 3 al. 1 LEFI)
Taxpayer Appeal of Property Reassessment Following Parcel Restructuring
Cited in the reasoning as a legal provision whose alleged violation was deemed a legal argument rather than a ground for revision.
EF.1994.0023 · vd (art. 3 al. 1 de la loi sur l'estimation fiscale des immeubles (LEFI))
Rental Property Owner v. Tax Authority (Valuation Dispute)
Cited in the reasoning as the general definition of taxable estimation, which informs the court's overall decision framework.
EF.1994.0010 · vd (art. 3 al. 1 LEFI)
Property Owners v. Administrative Commission: Tax Assessment Revaluation
Cited in the reasoning section to define what constitutes the tax assessment (land, buildings, accessories).