642.11
LI
CH-VD
CH-VD
Art. 35 Legge sulle imposte cantonali dirette (LI) - Deduzione delle perdite [ 1 ]
Parte II, Titolo II, Capitolo III, Sezione III
Art. 35 LI - Deduzione delle perdite [ 1 ] · Deduzione delle perdite [ 1 ]
1. Le perdite subite durante i sette esercizi precedenti al periodo fiscale (art. 76) possono essere dedotte, a condizione che non siano state prese in considerazione nel calcolo del reddito imponibile di quegli anni.
2. Le perdite degli esercizi precedenti che non sono ancora state dedotte dal reddito possono essere sottratte dalle prestazioni di terzi destinate ad equilibrare un bilancio in passivo nell'ambito di un risanamento.
3. I commi 1 e 2 sono applicabili in caso di trasferimento del domicilio ai sensi del diritto fiscale o del luogo di esercizio dell’impresa all’interno della Svizzera.
4. L'articolo 6, commi 4 e 5, rimane riservato.
Decisioni giudiziarie che applicano questa disposizione (11)
FI.2022.0093 · vd (Art. 35 al. 1 let. b LIFD)
Taxpayer Dependency Deduction Denial for Adult Son Lacking Proof of Incapacity
Cited as the Federal legal basis for the deduction for maintenance of dependent persons.
FI.2022.0093 · vd (Art. 35 al. 2 LIFD)
Taxpayer Dependency Deduction Denial for Adult Son Lacking Proof of Incapacity
Cited regarding the principle of the determining day for the deduction.
FI.2021.0034 · vd (Art. 35 al. 1 let. a LIFD)
Taxpayer v. Tax Authority (Shared Custody and Family Quotient)
The ruling admits the appeal regarding direct federal tax, implying the application of this article concerning child deductions.
FI.2020.0027 · vd (Art. 35 al. 1 let. b LIFD)
Taxpayer Dependency Deduction for Brother Denied Due to Lack of Objective Indigence and Insufficient Support
Cited in the reasoning when establishing the conditions for the deduction for maintenance dependency under federal direct tax law.
FI.2019.0140 · vd (art. 35 al. 1 let. b LIFD)
Taxpayer Appeal Regarding Foreign Dependent Deductions Upheld by Court
Although this provision was discussed in the reasoning regarding the requirements for deductions, it was not explicitly cited in the dispositive orders (I, II, III, IV).
FI.2015.0054 · vd (art. 35 LI)
Taxpayer Bankruptcy and Carryforward of Business Losses
The court implicitly applies the rule regarding the carry-forward of losses (similar to Art. 31 LIFD) to admit the appeal concerning the tax periods 2012 and 2013.
FI.2004.0101 · vd (Art. 35 al. 1 let. a LIFD)
Taxpayer Challenge to Tax Brackets and Child Deductions in Separated Custody Case
This article regarding social deductions for children was analyzed in the reasoning, and the court confirmed the rejection of the corresponding claim based on the finding that only maintenance payments were deductible.
FI.1998.0046 · vd (art. 35, 1er alinéa, lettre a ou b, LIFD)
Taxpayer Cohabitation Family Quotient and Deduction Dispute
Cited in the reasoning (Considerant 7) regarding the linkage between social deduction for children and insurance deduction under the new law, relevant to the dispute maintained in order II.
FI.1997.0047 · vd (art. 35 al. 1 lettre b LIFD)
Taxpayers v. Tax Authority: Grandchildren Support Deduction Dispute
Admitted to allow deductions for the support of the taxpayers' grandchildren.
FI.1992.0033 · vd (art. 35 al. 3 LI)
Taxpayer Loan Valuation in Wealth Assessment
Cited as the basis for valuing doubtful claims based on recovery probability.
FI.1993.0162 · vd (art. 30 et 35 LI)
Tax Assessment Fines and Tax Evasion Liability for Undeclared Business Income and Assets
Cited as the legal basis for the obligation to declare assets (shares and bank accounts) that were not declared by the taxpayers (Section 4aa).