642.21 VSTGLIALIP

CH

Art. 58 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; II. Conséquences de la réduction

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Art. 58 LIA

Si une réduction à titre provisoire a été ordonnée, conformément à l’art. 57, al. 3, l’office cantonal de l’impôt anticipé peut demander la restitution de l’impôt à celui qui a bénéficié du remboursement; le droit du canton à la restitution s’éteint s’il n’est pas exercé en la forme d’une décision dans les six mois suivant la notification de la réduction provisoire.

La décision du canton sur l’obligation de restituer peut, dans les trente jours suivant sa notification, être attaquée par voie de recours à la commission cantonale de recours; les art. 54 et 56 sont applicables.

La réduction provisoire devient caduque si la décision sur recours dénie l’obligation de restituer; si elle l’admet en totalité ou en partie, la réduction devient définitive dans la même mesure.

Lorsque, sans le consentement de l’AFC, l’office cantonal de l’impôt anticipé ne demande pas la restitution, ou lorsque, dans sa décision entrée en force, il ne l’a pas demandée pour la totalité du montant, la réduction provisoire devient définitive, à moins que le canton n’intente une action devant le Tribunal fédéral dans les neuf mois qui suivent sa notification (art. 120 de la loi du 17 juin 2005 sur le Tribunal fédéral ).

La décision de restitution rendue par l’office cantonal de l’impôt anticipé ou la commission cantonale de recours est assimilée à un jugement exécutoire au sens de l’art. 80 de la loi fédérale du 11 avril 1889 sur la poursuite pour dettes et la faillite .

← Art. 57 LIA Loi fédérale du 13 octobre 1965 sur l'impôt anticipé (LIA) Art. 59 LIA →

Décisions judiciaires appliquant cette disposition (26)

BGE 151 II 68 (Art. 58 Abs. 4 VStG)

Direct State Action under Art. 120 BGG for FTA Reduction of Federal Cost Share in Lump-Sum Tax Credit Settlement with a Canton

Statutory basis confirming the canton's right to bring a direct action against the Confederation for the withheld amount.

FI.2025.0036 · vd (Art. 58 al. 3 LIA)

Taxpayer Obligation to Repay Incorrectly Granted Advance Tax Credit Based on Foreign Income

This provision was cited in the reasoning explaining the appeal procedure against the restitution decision, although the dispositive merely confirms the lower court's decision based on the merit assessment.

VS.2023.2 · zh (Art. 58 Abs. 1 VStG)

Tax Authority Reassessment Ordered in Withholding Tax Refund Dispute

Cited as the legal basis for the recovery procedure after an unjustified reimbursement of withholding tax.

C/10599/2024 · ge (art. 58 al. 1 de la loi genevoise sur l'instruction publique (LIP; RS-GE C 1 10))

Father's Appeal Regarding Child's School Transfer Granted

The court granted the request for a change of school based on the legal requirement that the child be schooled in the establishment corresponding to the residence sector of the parents' domicile.

FI.2023.0017 · vd (art. 58 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

This article, referenced via Art. 18 OIFI and Art. 35 al. 2 LIA, justifies the direct appeal to the Cantonal Tribunal instead of a prior administrative appeal regarding the restitution order.

FI.2023.0017 · vd (art. 58 al. 1 LIA)

Taxpayer Repayment of Lump-Sum Foreign Tax Credits Upheld

The Cantonal Tax Administration based its decision to request restitution from the taxpayer on this article.

FI.2020.0044 · vd (art. 58 al. 2 LIA)

Taxpayers' Appeal of Withholding Tax Restitution Barred by Late Filing

This provision governs the direct appeal against the cantonal commission's decision on the obligation to restitute, which is the subject of the action before the Tribunal.

FI.2019.0165 · vd (art. 58 al. 1 LIA)

Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration

The challenged decision was made under this provision regarding the restitution of wrongly refunded advance tax.

FI.2019.0165 · vd (art. 58 al. 2 LIA)

Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration

Cited to establish that decisions on tax advance restitution are challenged via direct appeal to the Cantonal Review Commission (Tribunal cantonal in Vaud).

FI.2019.0049 · vd (Art. 58 al. 1 LIA)

Taxpayer Appeal Regarding Recovery of Over-Refunded Supplemental Withholding Tax on US Dividends

The challenged decisions to reclaim refunded amounts were issued based on this article, which is central to the case's subject matter (restitution of improperly granted tax credit/refund).

80.2018.92 · ti (art. 58 cpv. 1 LIP)

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

Cited as the basis for the Cantonal tax authority's decision to request the restitution of the reimbursed tax.

604 2017 13 · fr (Art. 58 Abs. 2 in Verbindung mit Art. 54 Abs. 1 VStG)

Withholding Tax Refund Forfeiture for Undeclared Dividends

Cited in the reasoning section as the basis for the admissibility and validity of the appeal against the objection decision.

80.2015.58 · ti (Art. 58 cpv. 3 LIP)

Taxpayer Obligation to Declare Income and Assets for Withholding Tax Refund Validity

Cited in the reasoning section as having an effect on the provisional reduction being made definitive, although not explicitly in the final orders, it describes the consequence of the decision upholding the refund obligation.

80.2015.69 · ti (art. 58 cpv. 1 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 authority's right to request the repayment of the tax).

VS.2009.1.5 · zh (Art. 58 Abs. 2 VStG)

Usufructuary's Claim for Dividend Withholding Tax Reimbursement Denied

Cited in conjunction with cost provisions regarding the dismissal of the appeal.