642.21 VSTGLIALIP

CH

Art. 57 Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA)

LIA; Chapitre 3 Autorités et procédure; C. Règlement de comptes entre la Confédération et les cantons; I. Relevé; contrôle; réduction

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Art. 57 LIA

Les cantons adressent à la Confédération un relevé des montants d’impôt anticipé qu’ils ont remboursés.

L’AFC contrôle les relevés des cantons; à cet effet, elle peut consulter toutes pièces utiles auprès des cantons, districts, cercles et communes et ordonner, dans des cas particuliers, d’autres mesures d’enquête ou faire elle-même usage des pouvoirs d’enquête d’un office cantonal de l’impôt anticipé.

Si le contrôle révèle que le remboursement a été accordé à tort par l’office cantonal de l’impôt anticipé, l’AFC ordonne, à titre provisoire, une réduction correspondante du montant réclamé par le canton dans un de ses prochains relevés.

Après un délai de trois ans depuis l’expiration de l’année civile au cours de laquelle la décision de l’office cantonal de l’impôt anticipé est passée en force, l’AFC ne peut plus ordonner la réduction qu’en rapport avec une procédure pénale.

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Décisions judiciaires appliquant cette disposition (10)

FI.2023.0017 · vd (art. 57 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

This article governs the AFC's authority to order a reduction when a cantonal tax authority has granted a reimbursement incorrectly, which is the basis for the contested restitution.

FI.2023.0017 · vd (art. 57 al. 4 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

Used to confirm that the AFC acted within the three-year deadline to order the provisional reduction.

80.2018.92 · ti (art. 57 cpv. 3 LIP)

Heirs' Forfeiture of Withholding Tax Refund Due to Lack of Spontaneous Declaration

Cited as the basis for the Federal Tax Administration's provisional decision to reduce the reimbursement, which triggered the subsequent Cantonal restitution procedure.

80.2015.69 · ti (art. 57 cpv. 3 LIP)

Taxpayers v. Tax Office: Reclaim of Preventative Tax Refund Due to Undeclared Dividend

This provision was cited in the reasoning for the administrative action that preceded the appeal (the AFC's instruction to reduce the refund amount).

FI.2005.0068 · vd (Art. 57 LIA)

Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit

Cited in the reasoning regarding the non-acquisition of prescription related to the AFC's right to review and reduce amounts.

FI.2002.0004 · vd (art. 57 al. 1 LIA)

Tax Refund Restitution Appeal: Genuine Loan vs. Tax Evasion

This provision was cited as the basis for the provisional reduction of the claimed amount by the FTA, which led to the restitution order (Point 1.a).

A 94 178 · lu (Art. 57 Abs. 4 VStG)

Binding Nature of Separate Tax Refund Decisions and Limitation Period

The appeal was granted because the tax reduction ordered by the Federal Tax Administration was time-barred according to this provision.

80.2015.69 · ti (art. 57 cpv. 3 LIP)

Appeal Regarding Withholding Tax Refund Forfeiture Due to Failure to Meet Self-Declaration Requirements

Cited in the reasoning as the basis under which the Federal Tax Administration ordered the withdrawal of the reimbursement.

80.2018.23 · ti (art. 57 cpv. 3 LIP)

Taxpayers v. Cantonal Tax Appeals Chamber (Withholding Tax Refund Spontaneity)

Cited in the reasoning explaining the procedure that led to the rectification of the reimbursement, which maintained the basis for the dispute (though it relates to the AFC's decision, not the final order in this case).

80.2018.92 · ti (art. 57 cpv. 3 LIP)

Tax Authority Withholding Tax Refund Revocation Upheld Due to Non-Spontaneous Income Declaration

This provision was cited in the reasoning for the administrative measure that led to the dispute (provisional decision on reduction of reimbursement).