{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973192,Language='FR')/Transcripts"}},"ID":19973192,"Language":"FR","BusinessShortNumber":"97.3192","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Imposition des assurances de capitaux \u00e0 prime unique","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de pr\u00e9senter au Parlement un projet de r\u00e9vision de la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct ayant pour but d'assujettir \u00e0 l'imp\u00f4t la totalit\u00e9 du rendement des assurances de capitaux \u00e0 prime unique susceptibles de rachat.</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>Fin 1996/d\u00e9but 1997, le chef du D\u00e9partement f\u00e9d\u00e9ral des finances a charg\u00e9 une commission d'experts pr\u00e9sid\u00e9e par M. U. Behnisch d'examiner les lacunes du syst\u00e8me fiscal institu\u00e9 par la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct et la loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes et de chercher \u00e0 combler ces lacunes ou au moins \u00e0 les r\u00e9duire. L'examen de la commission portera notamment sur la d\u00e9duction int\u00e9grale des int\u00e9r\u00eats passifs, l'exon\u00e9ration des gains en capital sur la fortune priv\u00e9e ainsi que l'exemption de certains revenus de la fortune et s'\u00e9tendra aux diverses interventions parlementaires se rapportant \u00e0 ces sujets.</p><p>Les revenus de la fortune exempt\u00e9s d'imp\u00f4t comprennent essentiellement les revenus provenant d'assurances de capitaux \u00e0 prime unique. Il est donc pratiquement certain que la commission abordera ce probl\u00e8me et fera des propositions.</p><p>Apr\u00e8s avoir pris connaissance de ce rapport attendu pour la fin avril 1998, le Conseil f\u00e9d\u00e9ral d\u00e9cidera s'il convient de soumettre de nouveaux projets de loi au Parlement. \u00c0 cette occasion, le Conseil f\u00e9d\u00e9ral est dispos\u00e9 \u00e0 examiner aussi l'objet de la pr\u00e9sente motion.</p>  Le Conseil f\u00e9d\u00e9ral propose de transformer la motion en postulat.","FederalCouncilProposal":2,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral propose de transformer la motion en postulat.","FederalCouncilProposalDate":"\/Date(875491200000)\/","SubmittedBy":null,"BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(906336000000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":null,"Category":null,"Modified":"\/Date(1712739918650)\/","SubmissionDate":"\/Date(861753600000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4507,"SubmissionLegislativePeriod":45,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}