642.11
LI
CH-VD
CH-VD
Art. 140 Legge sulle imposte cantonali dirette (LI) - Amministratori [ 26, 39 ]
Parte IV, Titolo II
Art. 140 LI - Amministratori [ 26, 39 ] · Amministratori [ 26, 39 ]
1. Le persone domiciliate all'estero che sono membri dell'amministrazione o della direzione di persone giuridiche aventi la loro sede o amministrazione effettiva nel cantone sono soggette all'imposta sui dividendi, i gettoni di presenza, le indennità fisse, le partecipazioni dei collaboratori e altre remunerazioni che vengono loro versate. Lo stesso vale se tali remunerazioni vengono versate a terzi.
2. Le persone domiciliate all'estero che sono membri dell'amministrazione o della direzione di imprese straniere con una stabile organizzazione nel cantone sono soggette all'imposta sui dividendi, i gettoni di presenza, le indennità fisse, le partecipazioni dei collaboratori e altre remunerazioni che vengono loro versate tramite la stabile organizzazione.
3. L'aliquota d'imposta è determinata dalla legge d'imposta annuale.
Decisioni giudiziarie che applicano questa disposizione (218)
FI.2025.0076 · vd (Art. 140 al. 1 LIFD)
Taxpayer Appeal Against Finalized Tax Assessments and Default Rulings
Used to declare the appeal inadmissible regarding direct federal tax because it was filed outside the statutory time limit.
FI.2024.0171 · vd (art. 140 al. 1 LIFD)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 1) as part of the legal basis establishing the timely filing of the appeal, which allowed the court to proceed to the merits.
FI.2024.0171 · vd (art. 140 al. 2 LIFD)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 1) as part of the legal basis establishing the formal admissibility of the appeal.
FI.2024.0082 · vd (art. 140 al. 2 LIFD)
Taxpayer Appeal Regarding Timing of Capital Gain Realization on Asset Transfer
Cited as a procedural basis for the admissibility of the appeal to the Cantonal Tribunal.
FI.2024.0173 · vd (art. 140 al. 2 LIFD)
Tax Remission Appeal Regarding Retroactive Pension Payment and Creditor Preference
Cited as a basis for the formal admissibility of the appeal in the reasoning.
FI.2024.0091 · vd (art. 140 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct (LIFD; RS 642.11))
Taxpayer Identity Theft Assessment Revision Time-Barred
Cited as part of the legal basis confirming the timeliness of the appeal.
FI.2024.0091 · vd (art. 140 al. 2 LIFD)
Taxpayer Identity Theft Assessment Revision Time-Barred
Cited as part of the formal conditions of admissibility for the appeal.
FI.2024.0039 · vd (Art. 140 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct - LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 1 as part of the procedural basis confirming the appeal was filed in time, but not in the final orders.
FI.2024.0039 · vd (Art. 140 al. 2 LIFD)
Taxpayer v. Tax Authority: Self-Incrimination and Admissibility of Evidence in Tax Evasion Case
Cited in reasoning section 1 as part of the procedural basis confirming formal admissibility, but not in the final orders.
FI.2024.0105 · vd (art. 140 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct (LIFD; RS 642.11))
Taxpayer Appeal Regarding Support Payment Taxation and Limitation Periods (2011-2018)
Cited as part of the general procedural admissibility requirements for entering into the merits of the appeal.
FI.2024.0105 · vd (art. 140 al. 2 LIFD)
Taxpayer Appeal Regarding Support Payment Taxation and Limitation Periods (2011-2018)
Cited as part of the general procedural admissibility requirements for entering into the merits of the appeal.
FI.2024.0135 · vd (Art. 140 al. 1 LIFD)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning regarding the timely filing of the appeal.
FI.2024.0135 · vd (art. 140 al. 2 LIFD)
Taxpayer Appeal of Default Tax Assessments Denied Due to Untimely Filing and Plausible Income Basis
Cited in the reasoning confirming the admissibility requirements for the appeal.
FI.2024.0069 · vd (art. 140 al. 1 LIFD)
Tax Domicile Dispute: Retention of Property vs. Center of Personal Interests
Cited to confirm that the appeal was filed within the time limit.
FI.2024.0069 · vd (art. 140 al. 2 LIFD)
Tax Domicile Dispute: Retention of Property vs. Center of Personal Interests
Cited as meeting the formal requirements for the appeal.