{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943118,Language='FR')/Transcripts"}},"ID":19943118,"Language":"FR","BusinessShortNumber":"94.3118","BusinessType":8,"BusinessTypeName":"Interpellation","BusinessTypeAbbreviation":"Ip.","Title":"TVA. Imposition de la production agricole","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>L'agriculture et l'\u00e9conomie foresti\u00e8re ont un statut sp\u00e9cial au sein du syst\u00e8me de la TVA, pour des raisons administratives. L'exemption de l'assujettissement subjectif \u00e0 l'imp\u00f4t procure de grands avantages, mais cause aussi certaines difficult\u00e9s. Elle d\u00e9roge par exemple au syst\u00e8me multistades de la TVA. Il en r\u00e9sulte divers probl\u00e8mes de d\u00e9limitation, notamment dans les entreprises qui ont une activit\u00e9 accessoire ou d'appoint. Il y a \u00e9galement incertitude sur la fa\u00e7on dont les processus de transformation des produits agricoles seront impos\u00e9s au stade de la prise en charge des produits chez le paysan. Je prie le Conseil f\u00e9d\u00e9ral de r\u00e9pondre aux questions suivantes\u00a0:</p><p>1. Le Conseil f\u00e9d\u00e9ral ne pense-t-il pas que les paiements directs devraient \u00eatre soustraits du chiffre d'affaires imposable si l'agriculteur s'assujettit volontairement \u00e0 l'imp\u00f4t\u00a0?</p><p>2. De quelle mani\u00e8re le Conseil f\u00e9d\u00e9ral pense-t-il exempter de la TVA les mesures d'entraide professionnelle\u00a0?</p><p>3. \u00c0 l'instauration de la TVA, les stocks importants de marchandises provenant de la r\u00e9colte de l'ann\u00e9e pr\u00e9c\u00e9dente seront impos\u00e9s sans qu'il soit possible de faire de d\u00e9duction de l'imp\u00f4t pr\u00e9alable. Le Conseil f\u00e9d\u00e9ral pense-t-il autoriser ces d\u00e9ductions en ce qui concerne ces stocks\u00a0?</p><p>4. Lorsqu'ils livrent le produit de la r\u00e9colte, les paysans ont, selon le produit, proc\u00e9d\u00e9 \u00e0 des travaux de nettoyage, de s\u00e9chage, etc. Le Conseil f\u00e9d\u00e9ral compte-t-il imposer ces prestations au m\u00eame taux que le produit, c'est-\u00e0-dire les consid\u00e9rer comme une partie du processus de production\u00a0?</p><p>5. Le Conseil f\u00e9d\u00e9ral pense-t-il instaurer des montants forfaitaires afin de faciliter l'imposition des activit\u00e9s accessoires et d'appoint dans l'agriculture\u00a0?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"R\u00e9ponse du Conseil f\u00e9d\u00e9ral.","FederalCouncilProposal":8,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(784339200000)\/","SubmittedBy":"Ruckstuhl Hans","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(826588800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":null,"Category":null,"Modified":"\/Date(1712753393610)\/","SubmissionDate":"\/Date(763776000000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4413,"SubmissionLegislativePeriod":44,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}