642.11
LI
CH-VD
CH-VD
Art. 241 Legge sulle imposte cantonali dirette (LI) - Violazione degli obblighi procedurali
Parte VI, Titolo I, Capitolo I
Art. 241 LI · Violazione degli obblighi procedurali
1. Colui che, nonostante formale intimazione, viola intenzionalmente o per negligenza un obbligo a lui imposto dalla presente legge o da una misura adottata in applicazione della stessa, è punito con una multa.
2. La multa è di al massimo 1'000 franchi; essa è di al massimo 10'000 franchi nei casi gravi o in caso di recidiva.
Decisioni giudiziarie che applicano questa disposizione (21)
FI.2022.0152 · vd (art. 241 al. 1 LI)
Taxpayer Fails to Substantiate Delays in Submitting Tax Documentation
The court upheld the fines based on the taxpayer's failure to comply with obligations under the Cantonal Direct Tax Law (LI).
FI.2020.0061 · vd (art. 241 LI)
Company in Liquidation v. Tax Authority (Fines for Unfiled Return)
The court confirmed the fine for failure to comply with the filing obligation, citing this article as the basis for the fine.
FI.2015.0157 · vd (art. 241 al. 1 LI)
Tax Penalty Reduction for Late Filing Due to Administrative Error
This provision established the fine for the cantonal and communal tax violation, which the court partially maintained.
FI.2009.0015 · vd (art. 241 LI)
Taxpayers Appeal Real Estate Gain Assessment and Fines for Non-Filing
Cited in the reasoning but not explicitly in the dispositive orders (V, VI). Therefore, excluded based on the rules.
FI.2009.0014 · vd (art. 241 LI)
Taxpayer Reclamation Against Assessment Admissibility
Cited in the reasoning concerning the justification for maintaining the administrative fines.
FI.2009.0052 · vd (Art. 241 ss LI)
Representative's Liability for Undocumented Expenses and Tax Evasion Fines
Cited concerning the legal framework for tax evasion and participation.
FI.2009.0115 · vd (art. 241 LI)
Taxpayer Appeal Regarding Business Loss Deduction, Residency Status, and Tax Assessment
Cited in the dispositive (implicitly, as the basis for confirming the fine in item II, which references the fine confirmed by the administrative decision citing this article).
FI.2007.0083 · vd (art. 241 LI)
Tax Assessment Contest Validity and Fine Reduction
Cited in the dispositive (Order II) as the basis for confirming the principle of the fines imposed for failure to meet tax obligations.
FI.2006.0100 · vd (art. 241 LI)
Taxpayer Recourse Regarding Timeliness of Tax Objection and Fines
Cited as the legal basis for the fines imposed by the tax authority which were subsequently annulled.
FI.2006.0091 · vd (art. 241 LI)
Tax Assessment Challenge and Fine Annulment Due to Insufficient Documentation
Cited in the dispositive (Order II) as the basis for the initial imposition of fines which were subsequently annulled.
FI.2006.0091 · vd (art. 241 LI)
Tax Assessment Challenge and Fine Annulment Due to Insufficient Documentation
Cited in the reasoning (Considerant 6) when discussing the annulment of the fines, which is reflected in Order II.
FI.2007.0074 · vd (Art. 241 al. 2 LI)
Taxpayer Fined for Failure to File Declaration Despite Prior Assessment and Protest
This provision establishes the penalty for violating procedural obligations (failure to file a tax return) concerning cantonal and communal taxes, which was the basis for upholding the fine.
FI.2007.0032 · vd (Art. 241 LI)
Tax Assessment Appeal Dismissed Due to Lack of Substantiation; Fines Upheld
Cited in the reasoning as the basis for upholding the imposed fines.
FI.2003.0032 · vd (Art. 241ss LI)
Tax Assessment, Penalty, and Loss Carry-Forward Dispute
Cited in the reasoning as the new cantonal penalty provisions in the harmonized law.
FI.2006.0081 · vd (Art. 241 LI)
Journalist Tax Evasion Appeal Dismissed
This provision was used to justify confirming the decision regarding the imposition of fines for failing to comply with tax obligations.