648.11 LMSD

CH-VD

Art. 78 LEGGE concernente la tassa sul passaggio di proprietà per i trasferimenti immobiliari e l'imposta sulle successioni e donazioni (LMSD) - Prescrizione [ 8 ]

Titolo IV, Capitolo VIII

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Art. 78 LMSD - Prescrizione [ 8 ] · Prescrizione [ 8 ]

1. I crediti derivanti dalla presente legge si prescrivono entro cinque anni dalla loro esigibilità.

2. Sono applicabili i commi 2 e 3 dell'articolo 170 LI [D].

← Art. 77 LMSD - Estinzione del diritto di avviare le procedure 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. 79 LMSD - Legge applicabile →

Decisioni giudiziarie che applicano questa disposizione (8)

FI.2016.0074 · vd (Art. 78 al. 2 LMSD)

Gift Tax Assessment Limitation Period

The court confirmed the decision based on the analysis of prescription rules, specifically citing Art. 78 al. 2 LMSD in the reasoning section which ultimately supports the rejection of the appeal (Order I).

FI.2008.0018 · vd (art. 78 al. 1 LMSD)

Property Transfer Tax Assessment from 1996 Merger Upheld

Cited to confirm the claim for tax was not time-barred as the final assessment notice had not yet triggered the 5-year prescription period from its due date.

FI.1994.0076 · vd (Art. 78 LMSD)

Private School Tax Exemption Appeal: Jurisdictional Flaws and Failure to Meet Public Utility Standard

Cited regarding the 5-year limitation period for claims arising from the inheritance tax law.

FI.2003.0088 · vd (Art. 78 LMSD)

Taxpayer Appeal of Gift Tax Assessment on Business Transfer with Annuity Obligation

This article concerning the prescription of claims was extensively discussed as the basis for the court's initial finding that the tax claim was prescribed, although this finding was ultimately set aside by majority vote.

FI.1998.0098 · vd (Art. 78 LMSD)

Gift Tax Valuation and Prescription Interruption in Share Transfer Dispute

This provision concerning the prescription of tax claims was implicitly used in the discussion regarding whether the claim was time-barred, even though the final order only resulted in the rejection of the appeal.

FI.1997.0064 · vd (Art. 78 al. 1 LMSD)

Seller's Liability for Transfer Tax Despite Prescription Claim

Cited in the reasoning to establish the five-year prescription period for the tax claim, the calculation of which was the main subject of the appeal.

FI.1997.0064 · vd (Art. 78 al. 2 LMSD)

Seller's Liability for Transfer Tax Despite Prescription Claim

Cited in the reasoning as the source for applying the CO provisions regarding interruption of prescription against all co-debtors.

FI.1989.0054 · vd (art. 78 al. 1 LMSD)

Seller Liability for Unpaid Transfer Tax Despite Contractual Buyer Obligation

Cited in the discussion regarding the condition for the prescription of the tax debt (i.e., the debt being due).