642.11
LI
CH-VD
CH-VD
Art. 207 Legge sulle imposte cantonali dirette (LI) - Richiamo dell'imposta ordinaria [18]
Parte V, Titolo VII, Capitolo III
Art. 207 LI · Richiamo dell'imposta ordinaria [18]
1. Quando mezzi di prova o fatti fino a quel momento sconosciuti all'autorità fiscale le permettono di stabilire che una tassazione non è stata effettuata, benché avrebbe dovuto esserlo, o che una tassazione che ha acquisito forza di legge è incompleta o che una tassazione non effettuata o incompleta è dovuta a un crimine o a un delitto commesso contro l'autorità fiscale, quest'ultima procede al recupero dell'imposta non percepita, inclusi gli interessi.
2. Quando il contribuente ha presentato una dichiarazione completa e precisa riguardante i suoi elementi imponibili e l'autorità fiscale ne ha accettato la valutazione, un recupero dell'imposta è escluso, anche se tale valutazione era insufficiente.
Decisioni giudiziarie che applicano questa disposizione (12)
FI.2022.0051 · vd (art. 207 al. 1 LI)
Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding
Cited in the reasoning regarding the conditions under which the tax authority may proceed with a tax reassessment (rappel d'impôt).
FI.2021.0082 · vd (art. 207 al. 1 LI)
Tax Reassessment Validity and Tax Evasion Fines
Cited in the reasoning but the final order (II) annuls the tax recall based on the finding that the conditions for a tax recall under this article (new facts/evidence) were not met for the 2006-2009 periods.
FI.2018.0266 · vd (Art. 207 al. 1 LI)
Construction Company Tax Reassessment Appeal: Unjustified Deductions and Offshore Transactions
Cited to define the conditions under which a tax reassessment is possible for the 2006 tax period.
FI.2018.0016 · vd (Art. 207 al. 1 LI)
Taxpayer Income Underreporting and Evasion Penalties Appeal
Cited as the legal basis governing the conditions for tax recall (rappel d'impôt) for 2009 and 2010.
FI.2018.0074 · vd (Art. 207 al. 1 LI)
Taxpayer Challenge to Tax Reassessment and Audit Findings Upheld
Cited in the reasoning section (Considerant 4.a) to define the conditions for a tax assessment adjustment (rappel d'impôt) for the cantonal tax.
FI.2010.0015 · vd (Art. 207 al. 1 LI)
Tax Reassessment and Evasion Fines Appeal
Cited in reasoning section 7a as part of the legal basis authorizing the tax authority to issue a tax reassessment (rappel d'impôt).
FI.2009.0119 · vd (Art. 207 al. 1 LI)
Taxpayer Appeal Against Reassessment for Undisclosed Assets and Evasion
Cited in reasoning regarding the legal basis for tax reassessment under the current cantonal law (LI).
FI.2007.0136 · vd (Art. 207 al. 1 LI)
Tax Reassessments and Rulings Challenge (1995-2000)
Cited within the context of the grounds for tax reassessment (rappel d'impôt) for cantonal and communal tax in the reasoning, although its application regarding the 1995 period was ultimately limited by prescription.
FI.2003.0032 · vd (Art. 207 al. 1 LI)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning to state the new provision for tax recall, applicable from 2001.
FI.2006.0009 · vd (art. 207 al. 1 LI)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section regarding the current cantonal tax recall law, but not explicitly cited in the final orders (I-IV).
FI.2004.0115 · vd (art. 207 LI)
Taxation of Transitional Pension Payment and Procedural Errors
Mentioned concerning the procedure for tax authority initiated revision, which the court found was not correctly followed by the authority.
FI.1999.0053 · vd (Art. 207 al. 1 et 2 LIFD)
Tax Exemption Calculation Based on Liquidation Surplus Reduction Dispute
This article, governing the reduction of tax on capital gains and liquidation surplus for real estate companies, was cited in the reasoning to dismiss the appellant's claim that it should apply to the military service exemption tax base.