642.11
LI
CH-VD
CH-VD
Art. 102 Legge sulle imposte cantonali dirette (LI) - Interessi sul capitale proprio occultato
Parte III, Titolo II, Capitolo I, Sezione II
Art. 102 LI - Interessi sul capitale proprio occultato · Interessi sul capitale proprio occultato
1. Gli interessi passivi imputabili alla parte di capitale di terzi economicamente assimilabile al capitale proprio fanno parte dell'utile imponibile delle società di capitali e delle società cooperative.
Decisioni giudiziarie che applicano questa disposizione (6)
FI.1988.0012 · vd (art. 102 LI)
Taxpayer Residency Date and Capital Gains Taxation Dispute
Mentioned in the context of the procedural mechanism for re-examining tax assessments and the possibility of reformatio in pejus.
FI.1996.0127 · vd (Art. 102, alinéa 3 LI)
Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel
Cited as the procedural provision used by the Tax Commission to consult the ACI.
FI.1997.0024 · vd (Art. 102 al. 3 LI)
Taxpayer Appeal of Final Assessment Based on Misclassification of Income
Cited to define the competence of the Administrative Commission to rule on appeals concerning cantonal and communal tax matters.
FI.1996.0099 · vd (art. 102 al. 2 LIFD)
Heir Denied Renovation and Default Loss Deductions in Co-ownership Tax Dispute
Cited only as the basis for the federal ordinance regarding deductible expenses for private real estate.
FI.1993.0116 · vd (art. 102 LI)
Taxpayer Appeal Regarding Dependent, Meal, and Expense Deductions
Cited in the reasoning to describe the procedural step of transferring the case to the Cantonal Tax Administration when the initial authority cannot settle the claim.
FI.1989.0042 · vd (art. 102 al. 2 LI)
Tax Assessment of Speculative Land Sale
This procedural article was used by the District Tax Commission to transmit the file to the Cantonal Review Commission.