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      "Text": "Vaud Tribunal cantonal Autres 18.06.2009 FI.2009.0017"
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        "de"
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      "Text": "Waadt  Autres"
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      "Text": "Vaud Tribunal cantonal Autres"
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      "Text": "Vaud  Autres"
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        "fr",
        "it"
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      "Text": "X.________, Y.________ c/Administration cantonale des impôts, Administration fédérale des contributions | L'indépendant (en l'occurrence l'avocat) qui met fin à son activité lucrative dans la bréche de calcul liée au passage de la taxation postnumerando à praenumerando, est soumis à la taxation spéciale du revenu (selon les art. 47 LIFD et 82 LI), lorsqu'il encaisse des honoraires se rapportant à des exercices précédents. Ce mécanisme s'apparente à la dissolution de réserves latentes."
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