642.11 LI

CH-VD

Art. 152 Legge sulle imposte cantonali dirette (LI) - Autorità fiscali [ 1, 5 ]

Parte V, Titolo I

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Art. 152 LI · Autorità fiscali [ 1, 5 ]

1. Le autorità fiscali comprendono

a. gli Uffici d'imposta distrettuali, competenti per la tassazione delle persone fisiche;

b. l'Ufficio d'imposta delle persone giuridiche, competente per la tassazione delle persone giuridiche;

c. l'Amministrazione cantonale delle imposte, competente per la tassazione delle persone fisiche e delle persone giuridiche, nei casi definiti dal Dipartimento delle finanze.

2. L'Amministrazione cantonale delle imposte collabora con gli Uffici d'imposta distrettuali e l'Ufficio d'imposta delle persone giuridiche; essa può delegare un collaboratore per effettuare il controllo dei libri contabili di un contribuente.

3. Ogni municipalità designa un delegato, o due delegati incaricati di esaminare le dichiarazioni dei contribuenti del proprio comune, di informare l'Ufficio d'imposta distrettuale e l'Ufficio d'imposta delle persone giuridiche, nonché di assicurare il collegamento con la municipalità.

← Art. 151 LI Legge sulle imposte cantonali dirette (LI) - Oggetto della legge Art. 153 LI →

Decisioni giudiziarie che applicano questa disposizione (10)

FI.2022.0051 · vd (Art. 152 LIFD)

Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding

Cited in the reasoning regarding the statute of limitations for introducing a tax reassessment procedure.

FI.2020.0058 · vd (Art. 152 al. 1 LIFD)

Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard

Cited in the reasoning section concerning prescription, but not explicitly in the dispositive.

FI.2020.0058 · vd (Art. 152 al. 3 LIFD)

Company Appeal of Tax Reassessment Regarding Deductions and Right to Be Heard

Cited in the reasoning section concerning prescription, but not explicitly in the dispositive.

FI.2017.0070 · vd (art. 152 LIFD)

Tax Reassessment Appeal: Disallowed Business Expenses and Prescription Periods

Used as part of the reasoning (point 5b) to determine the prescription period that led to the cancellation of tax assessments for 2003 and 2004.

FI.2013.0109 · vd (art. 152 al. 1 LIFD)

Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation

Cited in the reasoning section regarding the statute of limitations for tax assessment recall, but not included in the dispositive orders (I-IV).

FI.2013.0109 · vd (art. 152 al. 3 LIFD)

Taxpayer Appeal of Reassessment Based on Sole Proprietorship Income Estimation

Cited in the reasoning section regarding the absolute statute of limitations for tax assessment recall, but not included in the dispositive orders (I-IV).

FI.2013.0043 · vd (art. 152 al. 3 LIFD)

Taxpayer Appeal of Income and Wealth Reassessments and Penalties Partially Granted on Statute of Limitations

The court used this provision to annul the tax reassessment for the years 1997-1999 because the absolute limitation period for the right to reassess had expired during the proceedings.

FI.1996.0090 · vd (Art. 152 LIFD)

Taxpayers v. Tax Administration Reassessment Appeal

This article on the prescription period for tax reassessments was used to determine the legality of the tax authorities' actions over time.

FI.1997.0158 · vd (art. 152 al. 2 LIFD)

Tax Reassessment and Fines Following Corporate Conversion and Undeclared Shareholder Benefits

Cited in the reasoning that opening a penal procedure also entails opening the tax procedure.

FI.1995.0024 · vd (art. 152 al. 2 LIFD)

Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed

Cited in the reasoning section (Point 3) concerning the link between tax assessment recall and the finding of tax evasion under federal law.