Initiative des 12%
Vaud justice decides in favor of the “guillotine clause”
The Constitutional Court rejects the request which attacks the decision of the Grand Council to link the shield reform and the initiative for a tax drop. The initiators will use the Federal Court.
The official deposit of signatures of the initiative “lower taxes for all” on April 5, 2023.
Laurent de Senarclens
The decision was long overdue. On Wednesday, the Vaud Constitutional Court rejected the request filed on January 9 aimed at defeating the link woven by the Grand Council between the modification of the tax shield and the‘popular initiative known as 12%.
This decision comes too late To allow Vaudois to vote in 2025 on a 12% drop in cantonal income and fortune tax. The text of this initiative provides for the entry into force of tax reductions to 1is January of the year following its adoption in vote.
Outstanding for 2025
The time limit for appeal to the Federal Court (TF) against this decision is 30 days from the moment when the recitals are sent to the parties. A shipment that can happen in the coming days, like these next few weeks. Then the Council of State must fix a voting date twelve weeks Before the deadline.
“We are taking note of this decision and waiting to see what the appellants will do,” notes the president of the Council of State, Christelle Luisier. This seems very compromised for a vote in November. ” The last date scheduled in 2025 for a federal election, to which a cantonal object can be paired, is November 30. This is not playable, given the deadlines.
Especially since the initiators intend to appeal to the Federal Court. Economic organizations dispute the Deal passed to the Grand Councillast December when the budget is treatment. On this occasion, a majority of deputies decided to condition the entry into force of the reform of the tax shield at the refusal of the so -called 12%initiative.
This “guillotine clause” constitutes “a serious attack on freedom of voting”, according to the appellants: “the citizen favorable both to the reform of the tax shield And on the popular initiative “lower tax for all” is in fact in the impossibility of faithfully expressing his will “.
The Vaudois are not about to vote
As the Council of State, the appellants indicate in their press release that they “take note” of the decision of the Constitutional Court. Before announcing that it “is clear that the initiative committee will appeal to the Federal Court”.
“We simply note that after having exceeded all the deadlines of order, we receive a court decision without knowing when the considerations will be transmitted to us,” notes Philippe Miauton, director of the Vaudoise Chamber of Commerce and Industry. Again, this slows down the process to allow Vaudois to decide on a tax drop. ”
The initiative of employers’ circles was filed in April 2023. In principle, it should have been submitted to the people within two years after having succeeded. But the vote moves away a little more with the announced appeal.
Taking into account the deadlines, the TF would have to make its decision in the very first days of 2026 to be able to vote in June on the initiative. Federal ballot is scheduled for June 14. Otherwise, it will be for the second half of 2026, or even for the next legislature.
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