641.11
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CH-JU
CH-JU
Art. 166 Loi d'impôt (LI)
6. Finances, régales » 64. Impôts et droits » 641. Impôts directs de l'Etat et des communes
Art. 166 Loi d'impôt (LI)
1 Le délai de recours est de 30 jours à partir de la communication de la décision.
2 Le mémoire de recours doit contenir les conclusions et les motifs et indiquer les moyens de preuve.
3 Les motifs suivants peuvent être invoqués
a) la violation du droit, y compris l'excès ou l'abus du pouvoir d'appréciation;
b) la constatation inexacte ou incomplète des faits pertinents.
Décisions judiciaires appliquant cette disposition (21)
ADM 2023 42 · ju (art. 165 et 166 al. 1 LI)
Capital Benefit Taxed as Ordinary Income
Cited to establish the admissibility and jurisdiction of the appeal regarding state tax.
ADM 2021 6 · ju (art. 165 et 166 al. 1 LI)
Tax Authority's Per-Kilometer Rate Calculation Invalidated
Allows the appeal to be considered on its merits because it was filed within the legal deadlines and by parties with standing.
ADM 2020 129 · ju (art. 165 et 166 al. 1 LI)
Tax Evasion and Recall: Prescription and *Ne Bis in Idem* Principles Applied
Confirms the receivability and timeliness of the appeal.
ADM 2021 30 · ju (art. 166 al. 1 LI)
Taxpayer Denied Deductions for Meals and Building Maintenance
Cited to establish the admissibility of the appeal concerning state tax due to the correct appeal period.
ADM 2020 100 · ju (Art. 166 al. 1 LI)
Tax Authority Notification in Mass Administration Cases
Cited for the receivability of the appeal.
ADM 2020 106 · ju (art. 165 et 166 al. 1 LI)
Company v. Tax Authority: Property Valuation Dispute
Cited to establish the jurisdiction and admissibility of the appeal concerning state tax.
ADM 2019 95 · ju (art. 165 et 166 al. 1 LI)
Taxpayer Challenges Inflated Salary Certificate, Wins Adjustment
Utilisé pour déclarer le recours recevable et entrer en matière.
ADM 2019 22 · ju (art. 166 al. 1 LI)
Tax Appeal on Commercial Property Valuation and Loss Carryforwards
Defines the time limit for filing an appeal.
ADM 2019 92 · ju (Art. 165 et 166 al. 1 LI)
Asphalt plant not integral to real estate for valuation.
Permet au Service des contributions de faire recours auprès de la Cour administrative.
ADM 2019 92 · ju (Art. 166 al. 3 LI)
Asphalt plant not integral to real estate for valuation.
Détermine les motifs invoqués devant la Cour administrative.
ADM 2018 140 · ju (art. 166 al. 1 LI)
Taxpayer's Challenge to Official Assessment Succeeds Due to Improper Grounds
Cited to establish the receivability and timeliness of the appeal.
ADM 2018 137 · ju (art. 166 al. 1 LI)
Tax Reassessments and Statute of Limitations Appeal
Establishes the court's jurisdiction over appeals against decisions of the cantonal tax appeal commission regarding state tax.
ADM 2018 137 · ju (art. 166 al. 2 LI)
Tax Reassessments and Statute of Limitations Appeal
Establishes the requirements for the appeal brief, including conclusions and grounds for appeal.
ADM 2018 137 · ju (art. 166 al. 3 LI)
Tax Reassessments and Statute of Limitations Appeal
States that the appeal court has full power of review in fact and law.
ADM 2017 137 · ju (art. 166 al. 1 LI)
Tax Authority Income Adjustments Upheld Due to Unreliable Accounting
Used to establish the appeal period for appeals against decisions of the cantonal tax appeals commission.