642.11
LI
CH-VD
CH-VD
Art. 9 Legge sulle imposte cantonali dirette (LI) - Coniugi; figli sotto la potestà genitoriale
Parte II, Titolo I, Capitolo III
Art. 9 LI - Coniugi; figli sotto la potestà genitoriale · Coniugi; figli sotto la potestà genitoriale
1. Il reddito e il patrimonio dei coniugi che vivono in comunione di vita si sommano, indipendentemente dal regime patrimoniale.
2. L'articolo 63, comma 2 è riservato.
3. Il reddito e il patrimonio dei figli minorenni sotto autorità parentale si aggiungono a quelli del detentore di tale autorità. Il prodotto dell'attività lucrativa così come i guadagni immobiliari dei figli minorenni sono tassati separatamente; essi sono oggetto di una dichiarazione presentata dal detentore dell'autorità parentale o dal tutore.
4. Il Consiglio di Stato emana le disposizioni applicative che regolano la ripartizione del reddito e del patrimonio del figlio minorenne tra i suoi genitori tassati separatamente e che esercitano congiuntamente l'autorità parentale [A].
Decisioni giudiziarie che applicano questa disposizione (21)
FI.2022.0067 · vd (art. 9 LI)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the joint taxation of spouses.
FI.2022.0067 · vd (art. 9 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning regarding the joint taxation of spouses.
FI.2009.0006 · vd (art. 9 al. 1 LI)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding the joint assessment of income and fortune for married couples.
FI.2009.0006 · vd (art. 9 al. 1 LIFD)
Tax Security Deposit Appeal Regarding Evasion Schemes and Prescription
Cited in the reasoning regarding the joint assessment of income and fortune for married couples.
FI.2004.0088 · vd (art. 9 al. 1 LI)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning regarding the general principle of joint income for spouses living together.
FI.2004.0088 · vd (art. 9 al. 1 LIFD)
Tax Assessment Appeal Regarding Marital Separation Date
Cited in the reasoning regarding the general principle of joint income for spouses living together under federal law.
FI.2005.0183 · vd (art. 9 LI)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning when discussing the application of criteria for intermediate taxation to married couples (section 5c).
FI.2005.0183 · vd (art. 9 al. 1 LIFD)
Taxpayers v. Tax Authority: Rejection of Intermediate Assessment for Self-Employed Income Drop
Cited in the reasoning when discussing the application of criteria for intermediate taxation to married couples (section 5c).
FI.1998.0046 · vd (art. 9 al. 1 de la loi fédérale du 14 décembre 1990 sur l'impôt fédéral direct, LIFD)
Taxpayer Cohabitation Family Quotient and Deduction Dispute
Cited in the reasoning (Considerant 3) regarding the principle of family unit taxation, relevant to the dispute maintained in order II.
FI.1998.0045 · vd (art. 9 al. 2 LI)
Tax Reassessment and Penalties for Undisclosed Consulting Income (1991-1996)
Cited in the reasoning regarding the joint and several liability for taxes due by the couple up to August 31, 1994.
FI.1996.0073 · vd (art. 9 al. 1 LIFD)
Tax Deduction for Discretionary Child Visitation Travel Expenses
Cited in the reasoning concerning the principle of single taxation of the family, although the final orders confirm the rejection of the appeal.
FI.1996.0100 · vd (art. 9 al. 2 LI)
Tax Reassessments and Fines Appeal (1987-1994)
Used implicitly in the reasoning section to explain why Mrs. A.___ is exonerated from the fine in federal tax matters, leading to the confirmation of fines under Cantonal Law for A.___ and the rejection of the appeal for Mrs. A. regarding Cantonal/Communal fines in points VI (which refers to the rejection of the appeal in point IV).
FI.1997.0061 · vd (art. 9 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
Cited to explain the general rule for how the income and assets of spouses living together are aggregated for tax purposes.
FI.1997.0061 · vd (art. 9 al. 2 LI)
Taxpayer Liability for Former Spouse's Pre-Separation Taxes
This article established the main ground for rejecting the appeal, as it justifies the liability of spouses for the total tax debt during the period of cohabitation.
FI.1995.0024 · vd (art. 9 LI)
Tax Evasion Appeals: Vehicle Expenses Partially Upheld, Spousal Income Reassessed
Cited in the reasoning section (Point 6) regarding the joint tax liability and fault for tax offenses between spouses, which informed the decision to annul fines against Mrs. X.