642.11 LI

CH-VD

Art. 101 Legge sulle imposte cantonali dirette (LI) - Riutilizzo [ 4, 15 ]

Parte III, Titolo II, Capitolo I, Sezione II

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Art. 101 LI - Riutilizzo [ 4, 15 ] · Riutilizzo [ 4, 15 ]

1. Quando i beni immobilizzati necessari all'esercizio vengono sostituiti, le riserve latenti di questi beni possono essere trasferite sui beni immobilizzati acquis in sostituzione, purché tali beni siano anch'essi necessari all'esercizio e si trovino in Svizzera. È riservata l'imposizione in caso di sostituzione di immobili con beni mobili.

1bis. In caso di sostituzione di partecipazioni, le riserve latenti possono essere trasferite su una nuova partecipazione se la partecipazione alienata era pari ad almeno il 10% del capitale azionario o del capitale sociale o ad almeno il 10% dell'utile e delle riserve dell'altra società e se la società di capitali o la società cooperativa l'ha detenuta per almeno un anno.

2. Quando la sostituzione non avviene durante lo stesso esercizio, può essere costituita una riserva corrispondente alle riserve latenti realizzate. Questa riserva deve essere sciolta e utilizzata per l'ammortamento dell'elemento acquisito in sostituzione o accreditata al conto economico entro un termine ragionevole.

← Art. 100 LI Legge sulle imposte cantonali dirette (LI) - Oggetto della legge Art. 102 LI - Interessi sul capitale proprio occultato →

Decisioni giudiziarie che applicano questa disposizione (18)

FI.2013.0027 · vd (Art. 101 LI)

Dentist Profit Reinvestment Tax Appeal

Cited in the reasoning as the provision analogous to Art. 30 LI concerning rollover for legal entities.

FI.2011.0003 · vd (art. 101 LI)

LLC Tax Evasion for Failing to Book Real Estate Profits

Mentioned by the appellant in their argument regarding the reinvestment of profits, which the court rejected as a ground to overturn the decision.

FI.2008.0050 · vd (Art. 101 LI)

Taxpayer v. Tax Authority: Personal Taxation of Lease Termination Indemnity

Cited in the reasoning concerning the corresponding provisions for legal entities regarding the replacement of fixed assets (remploi).

FI.2001.0086 · vd (Art. 101 al. 1 de la loi du 26 novembre 1956 sur les impôts directs cantonaux (a LI))

Taxpayer Appeal Deadline Exceeded in Tax Assessment Challenge

Cited in the reasoning to explain the requirement for a written and motivated claim, which forms the basis for declaring the appeal inadmissible due to being untimely.

FI.1994.0076 · vd (Art. 101 LI)

Private School Tax Exemption Appeal: Jurisdictional Flaws and Failure to Meet Public Utility Standard

Cited in the lower authority's decision as part of the time limit for the claim regarding cantonal and communal direct tax.

FI.1994.0132 · vd (art. 101, al. premier, LI)

Taxation Dispute Over Classification of Income Activity Change

This provision set the legal deadline for filing the initial administrative complaint, which the court found to be respected, making the initial claim admissible.

FI.2002.0081 · vd (art. 101 LI)

Capital Gains Tax Deferral on Business Sale Reinvestment Denied

Cited in the reasoning regarding the scope of the new law, but not explicitly used in the operative part (dispositive) to reject the appeal.

FI.1997.0041 · vd (art. 101 LI)

Taxpayer Notification Timeline and Intermediate Taxation Costs

Cited in the reasoning (Considerant 2.c) to define the requirements for filing a formal objection (réclamation).

FI.1997.0047 · vd (art. 101 al. 1 LI)

Taxpayers v. Tax Authority: Grandchildren Support Deduction Dispute

Cited in the reasoning to reject the appeal regarding cantonal and communal tax due to its tardiness.

FI.1997.0170 · vd (Art. 101 al. 1er LI)

Taxpayer Objection Untimely Appeal Dismissal

This article defines the written and reasoned requirement for a tax objection, the failure of which led to the rejection of the appeal by upholding the administrative decision regarding its tardiness.

EF.1996.0063 · vd (art. 101 et 104 LI)

Property Owner Appeal of Intermediate Land Tax Valuation

Cited as examples of provisions setting the common 30-day deadline for tax matters, used by analogy to declare the appeal admissible.

FI.1995.0113 · vd (art. 101 al. 1 LI)

Taxpayer Late Filing of Administrative Tax Claim Upheld

Cited extensively as the ground for determining the inadmissibility of the appeal due to untimeliness, although the main orders focus on confirmation/rejection.

FI.1993.0165 · vd (art. 101 al. 2 LI)

Tax Assessment Appeal Rejection Due to Failure to File Despite Criminal Proceedings

The court decided to uphold the tax assessment because the appellant did not demonstrate that the ex officio taxation was manifestly inaccurate, as required by this provision.

FI.1994.0057 · vd (Art. 101 al. 1 LI)

Taxpayer Appeal Deadline Dispute and Remand for Substantive Review

Cited in the reasoning regarding the peremptory nature of the claim deadline that the appellants claimed ignorance of.

FI.1994.0057 · vd (Art. 101 al. 3 LI)

Taxpayer Appeal Deadline Dispute and Remand for Substantive Review

The court confirmed the inadmissibility of the claim based on the non-extendable deadline established by this article.