{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19953028,Language='FR')/Transcripts"}},"ID":19953028,"Language":"FR","BusinessShortNumber":"95.3028","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Double imposition des dividendes","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>L'\u00c9tat per\u00e7oit sur les dividendes vers\u00e9s par les soci\u00e9t\u00e9s anonymes un imp\u00f4t sur les b\u00e9n\u00e9fices\u00a0; il per\u00e7oit de plus un imp\u00f4t sur le revenu aupr\u00e8s de ceux \u00e0 qui ces dividendes ont \u00e9t\u00e9 vers\u00e9s.</p><p>Dans une p\u00e9riode de difficult\u00e9s \u00e9conomiques comme celle que nous traversons, il est plus que jamais n\u00e9cessaire que les soci\u00e9t\u00e9s anonymes puissent, dans leur compte de pertes et profits, d\u00e9duire les dividendes au titre des frais g\u00e9n\u00e9raux.</p><p>Le fait que le m\u00eame franc soit impos\u00e9 deux fois par le fisc constitue une violation \u00e9vidente de la loi fiscale suisse.</p><p>Je charge donc le Conseil f\u00e9d\u00e9ral de pr\u00e9senter un projet qui permettra aux soci\u00e9t\u00e9s anonymes, dans leur compte de pertes et profits, de d\u00e9duire les dividendes au titre des frais g\u00e9n\u00e9raux.</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>Existe, mais pas encore saisie</p>  Le Conseil f\u00e9d\u00e9ral propose de rejeter la motion.","FederalCouncilProposal":3,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral propose de rejeter la motion.","FederalCouncilProposalDate":"\/Date(799459200000)\/","SubmittedBy":"Bischof Hardi","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(819504000000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":null,"Category":null,"Modified":"\/Date(1712736545570)\/","SubmissionDate":"\/Date(791424000000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4417,"SubmissionLegislativePeriod":44,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}