{ "Signatur": "VS_BZG_999", "Spider": "VS_Gerichte", "Datum": "2005-02-04", "PDF": { "Datei": "VS_Gerichte/VS_BZG_999_A1-04-200_2005-02-04.pdf", "URL": "https://api-justsearche.vs.ch/api/documents/771c7ec25ee63530276d1cba1fe44c8e/file/", "Checksum": "8ef7f6bceec4c4ab28bdb29ce3843ad3" }, "Scrapedate": "2023-01-01", "Num": [ "A1 04 200" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer 04.02.2005 A1 04 200" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre 04.02.2005 A1 04 200" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera 04.02.2005 A1 04 200" } ], "Meta": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera" }, { "Sprachen": [ "de", "fr", "it" ], "Text": "KGVS A1 Oeffentliches Recht ordentlich" } ], "Abstract": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Droit fiscal Steuerrecht ACDP du 4 février 2005, X. c. Commission cantonale de recours en matière fiscale Impôt sur le revenu; valeur locative; déduction de frais d’entretien d’un bâtiment – A partir de l’année fiscale 2001, le recours au Tribunal cantonal est, en vertu du principe de l’harmonisation verticale, ouvert également dans le domaine de l’im- pôt fédéral direct (consid. 1). – L’impôt sur la valeur locative n’est dû que pour les immeubles ou parties d’im- meubles dont le contribuable se réserve l’usage en raison de son droit de pro- priété ou d’un droit de jouissance obtenu à titre gratuit. Il lui incombe de prou- ver que ce n’est pas lui qui occupe telles parties de son immeuble (art. 21 al. 1 lit. b LIFD; consid. 2) – La même règle vaut en droit cantonal, sous réserve de la question de savoir si le droit de jouissance de l’art. 17 al. 1 LF doit également avoir été obtenu à titre gra- tuit (consid. 3). – Les versements sur un fonds de rénovation d’un bâtiment sont déductibles quand ils sont crédités à ce fonds, non quand ils sont prélevés sur lui (consid. 4). 41 TCVS A1 04 200" } ], "ScrapyJob": "446973/52/2024", "Zeit UTC": "21.01.2026 02:07:08", "Checksum": "fdf301ad9e3b48097affb26883f81065", "Sprache": "fr", "Chunktime": "12.04.2026 07:30:39", "Chunks": [ { "id": { "id": "VS/BZG/999/A1-04-200_2005-02-04_C0001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-04-200_2005-02-04_C0001.json" }, "offset": 0, "len": 3968, "MicroChunks": [ { "id": "VS/BZG/999/A1-04-200_2005-02-04_MC00001", "url": 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