648.11
LMSD
CH-VD
CH-VD
Art. 29 LEGGE concernente la tassa sul passaggio di proprietà per i trasferimenti immobiliari e l'imposta sulle successioni e donazioni (LMSD) - c) in caso di donazione [ 17 ]
Titolo III
Art. 29 LMSD · c) in caso di donazione [ 17 ]
1. I debiti del donante a carico del donatario per atto di donazione sono detratti dal valore, ai sensi della presente legge, dei beni donati.
← Art. 28 LMSD - b) in caso di successione [ 1, 7, 8 ]
concernente la tassa sul passaggio di proprietà per i trasferimenti immobiliari e l'imposta sulle successioni e donazioni (LMSD), Allegato 1: Tariffe dell'imposta sulle successioni e donazioni - TARIFFA SPECIALE DELL'IMPOSTA SULLE SUCCESSIONI (art. 31, cpv. 1 a 3)
Art. 29a LMSD - d) in caso di successione e donazione di imprese [ 7, 27 ] →
Decisioni giudiziarie che applicano questa disposizione (4)
FI.2005.0189 · vd (Art. 29 LMSD)
Gift Tax and Transfer Duty on Mixed Donation Involving Annuity and Mortgage Assumption
Cited in the reasoning (section 4d) and applied by fixing the basis for the gift tax assessment at 351,759 francs based on the deduction of the mortgage debt and the determination of the taxable basis.
FI.1996.0029 · vd (art. 29 LMSD)
Tax Assessment Appeal Regarding Property Donation Offset by Debt Extinction
This provision relates to the substance of the tax calculation (deduction for debt assumption) which was part of the context for annulling and remitting the decision.
FI.1992.0125 · vd (Art. 29 LMSD)
Property Transfer Classification Dispute (Donation vs. Mixed Donation)
The court's decision to admit the appeal and rule that the tax should be calculated only on the net donation implies the application of this article concerning the deduction of the donor's debts assumed by the donee.
FI.1990.0026 · vd (art. 29 LMSD)
Taxpayers v. Tax Administration: Mixed Donation Classification of Real Estate Transfer with Debt Assumption
The court discussed its non-application to mixed donations, which influenced the final calculation of the onerous part.