{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19990034,Language='FR')/Transcripts"}},"ID":19990034,"Language":"FR","BusinessShortNumber":"99.034","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"CO. R\u00e9vision du Titre trente-deuxi\u00e8me","Description":"Message du 31 mars 1999 concernant la r\u00e9vision du Titre trente-deuxi\u00e8me du code des obligations (De la comptabilit\u00e9 commerciale)","InitialSituation":"<p>Le Titre trente-deuxi\u00e8me du Code des obligations (CO) contient des dispositions sur la comptabilit\u00e9 commerciale et fixe en particulier les conditions auxquelles doit satisfaire la conservation, sur des supports de donn\u00e9es ou d'images, des livres, de la correspondance et des pi\u00e8ces comptables. La r\u00e9glementation y relative (art. 962 et 963 CO), en vigueur depuis le 1er juillet 1976, fait notamment une distinction entre \"supports de donn\u00e9es\" et \"supports d'images\".</p><p>La r\u00e9vision a pour but principal d'\u00e9liminer cette distinction juridique. Au surplus, elle reconna\u00eet express\u00e9ment la tenue \u00e9lectronique des livres, qu'elle soumet aux m\u00eames r\u00e8gles que celles applicables \u00e0 leur conservation. Ainsi, les livres pourront dor\u00e9navant \u00eatre tenus et conserv\u00e9s \u00e9lectroniquement ou d'une autre mani\u00e8re comparable, pour autant que la tenue de la comptabilit\u00e9 et la conservation des livres soient conformes au principe de r\u00e9gularit\u00e9.</p><p>En reconnaissant l\u00e9galement les nouvelles technologies, on am\u00e9liore les conditions-cadres juridiques. On sert ainsi les int\u00e9r\u00eats de l'\u00e9conomie suisse et on augmente ses chances sur le plan international, \u00e0 une \u00e9poque o\u00f9 les \u00e9changes s'intensifient et la concurrence internationale s'endurcit.</p><p>Le projet propose une \"petite r\u00e9vision\". Il se limite pour l'essentiel \u00e0 adapter les dispositions concernant directement la tenue et la conservation de la comptabilit\u00e9 \u00e0 l'\u00e9tat actuel de la technique. Ces adaptations rendent n\u00e9cessaire la modification ponctuelle d'autres dispositions. En outre, dans le souci de faciliter l'application du droit, le projet reprend les solutions de la doctrine et de la jurisprudence.            </p>","Proceedings":"<p></p><p>Les deux conseils ont approuv\u00e9 le projet sans discussion.</p>","DraftText":null,"SubmittedText":null,"ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":null,"BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(945820800000)\/","ResponsibleDepartment":5,"ResponsibleDepartmentName":"D\u00e9partement de justice et police","ResponsibleDepartmentAbbreviation":"DFJP","IsLeadingDepartment":true,"Tags":null,"Category":"III","Modified":"\/Date(1770755254663)\/","SubmissionDate":"\/Date(922838400000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":4518,"SubmissionLegislativePeriod":45,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}