642.11
LI
CH-VD
CH-VD
Art. 223 Legge sulle imposte cantonali dirette (LI) - Interessi moratori e remunerativi
Parte V, Titolo IX, Capitolo III
Art. 223 LI - Interessi moratori e remunerativi · Interessi moratori e remunerativi
1. I debiti fiscali che non sono stati pagati entro il termine di pagamento (art. 222) maturano interessi a partire dalla fine del termine al tasso fissato dal Consiglio di Stato.
2. Il Consiglio di Stato fissa un interesse remunerativo per i versamenti effettuati dai contribuenti prima delle scadenze degli articoli 218 e 221.
Decisioni giudiziarie che applicano questa disposizione (9)
GE.2019.0151 · vd (art. 223 LI)
Refusal of Citizenship Due to Tax Arrears
Cited regarding the accrual of default interest on unpaid Vaud cantonal tax debts.
FI.2015.0155 · vd (art. 223 LI)
Taxpayer Appeal of Pension Lump-Sum Taxation and Remission Denial
Cited in the reasoning leading to the partial admission of the appeal regarding the waiver of late payment interest.
ML.2012.313 · vd (Art. 223 LI)
Tax Assessment Finality in Debt Enforcement Proceedings
Cited as part of the reasoning that the enforceable administrative decision covered the claim including the default interest.
ML.2012.314 · vd (Art. 223 LI)
Tax Authority Set-Off Against Debtor's Income Tax Liability Upheld
Cited to confirm that the tax decision and final statement are valid grounds for definitive lifting of opposition for the amount pursued, including default interest.
ML.2012.318 · vd (Art. 223 LI)
Tax Enforcement vs. Medical Incapacity Appeal
Cited in the reasoning to support the inclusion of default interest as part of the enforceable title, but not explicitly in the final orders.
ML.2012.319 · vd (Art. 223 LI)
Tax Assessment Enforcement Against Unfiled Return
Cited to confirm that the tax decision and final statement are grounds for definitive lifting of opposition, including the default interest.
ML.2012.320 · vd (Art. 223 LI)
Tax Enforcement for Unfiled Return Upheld Despite Untimely Medical Defense
Cited to confirm that the enforceable decisions also cover default interest.
ML.2012.85 · vd (art. 223 LI)
Tax Authority v. Debtor (Enforcement Proceedings for Unpaid Penalty)
Cited in the reasoning to confirm that the tax decision and final statement of account also cover the default interest, supporting the decision to grant final lifting.
FI.2010.0077 · vd (Art. 223 al. 1 LI)
Taxpayer Interest Liability on Underpaid Provisional Tax
Substantive law defining when tax debts carry default interest, forming the context of the dispute.