648.11
LMSD
CH-VD
CH-VD
Art. 23 GESETZ über die Handänderungssteuer auf Grundstücksübertragungen sowie die Erbschafts- und Schenkungssteuer (LMSD) - Immobilien [ 1, 12 ]
Titel III
Art. 23 LMSD - Immobilien [ 1, 12 ] · Immobilien [ 1, 12 ]
1. Grundstücke werden zu 80 % des Betrags ihrer steuerlichen Schätzung angerechnet.
2. Die Steuerbehörde kann die Überprüfung dieser Schätzung verlangen; in diesem Fall ist der 80%ige Betrag der neuen Schätzung ausschlaggebend für die Berechnung der Steuer.
3. Die Parteien haben dasselbe Recht bis zum Inkrafttreten der Veranlagung.
Gerichtsentscheide zu dieser Bestimmung (11)
FI.2005.0189 · vd (Art. 23 al. 1 LMSD)
Gift Tax and Transfer Duty on Mixed Donation Involving Annuity and Mortgage Assumption
Cited in the reasoning (section 4b) regarding the 80% rule for counting immovable property for tax purposes.
FI.2006.0002 · vd (Art. 23 al. 1 LMSD)
Taxpayer Appeal Regarding Imputed Rental Value and Property Valuation for 2003 Tax Period
Mentioned in the reasoning when calculating the inheritance tax base.
FI.1997.0143 · vd (art. 23 LMSD)
Tax Liability on Transfer of Inherited Shares to Surviving Spouse
This provision concerning the valuation method for transfer duties was cited to justify rejecting the subsidiary conclusion on valuation for real estate gains tax.
FI.1996.0029 · vd (art. 23 LMSD)
Tax Assessment Appeal Regarding Property Donation Offset by Debt Extinction
This provision governs the basis for calculating the donation tax, which is relevant to the instructions given for the new decision upon remission.
EF.1993.0027 · vd (art. 23 LMSD)
Property Owner Appeals Increased Tax Assessment on Donated Property
Cited in the reasoning regarding the basis for the ordinary revision requested by the tax authority following the donation, justifying the initial review process.
EF.1994.0090 · vd (Art. 23 LMSD)
Heirs v. Tax Commission (Fiscal Valuation of Rural Property)
Provision governing the request for a tax reassessment which initiated the administrative process.
FI.1995.0037 · vd (Art. 23 al. 2 LMSD)
Donation Tax Valuation Dispute and Procedural Notification Failure
Cited in the reasoning concerning the rule for calculating the tax based on 80% of the new assessment when a revision is timely requested.
FI.1993.0067 · vd (art. 23 al. 2 LMSD)
Taxpayer v. Gift Tax Assessment Reassessment Deadline
The court admitted the appeal because the request for tax reassessment was filed outside the sixty-day period stipulated by this article.
EF.1992.0020 · vd (Art. 23 al. 2 LMSD)
Estate Appeal on Property Fiscal Valuation
Although cited in the reasoning as the basis for the revision, it is not explicitly cited in the dispositive orders (I, II, III), which deal with the admission of the appeal, the reformed decision, and costs.
FI.1990.0026 · vd (art. 23 LMSD)
Taxpayers v. Tax Administration: Mixed Donation Classification of Real Estate Transfer with Debt Assumption
Applied to determine the basis for calculating the tax on the donated portion of the real estate.
FI.1990.0024 · vd (art. 23 LMSD)
Taxation of Mixed Donation in Land Transfer and Construction Reimbursement
Cited in the reasoning (Point 2.b) to determine the taxable basis for the donation part of the transfer, which is upheld in the final orders.