{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20010300,Language='FR')/Transcripts"}},"ID":20010300,"Language":"FR","BusinessShortNumber":"01.300","BusinessType":3,"BusinessTypeName":"Initiative d\u00e9pos\u00e9e par un canton","BusinessTypeAbbreviation":"Iv. ct.","Title":"Suppression des amendes \"h\u00e9r\u00e9ditaires\" en mati\u00e8re fiscale","Description":null,"InitialSituation":"<p>Conform\u00e9ment au but de l'initiative du canton du Jura, la commission des affaires juridiques du Conseil des \u00c9tats propose de supprimer les art. 179 de la loi f\u00e9d\u00e9rale du 14 d\u00e9cembre 1990 sur l'imp\u00f4t f\u00e9d\u00e9ral direct (LIFD) et 57, al. 3, de la loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes (LHID) qui consacrent le principe de la responsabilit\u00e9 des h\u00e9ritiers pour les amendes fiscales. Elle tient ainsi compte de la jurisprudence de la Cour europ\u00e9enne des droits de l'homme, qui consid\u00e8re que de telles amendes sont strictement personnelles et ne peuvent \u00eatre h\u00e9rit\u00e9es. Elle tient aussi compte de l'art. 48, ch. 3, du code p\u00e9nal, selon lequel l'amende est \u00e9teinte par la mort du condamn\u00e9. </p>","Proceedings":"<p></p><p>Les deux conseils ont adopt\u00e9 le projet.</p>","DraftText":null,"SubmittedText":"<p>S'appuyant sur l'art.\u00a0160, al.\u00a01er, de la Constitution f\u00e9d\u00e9rale, le Parlement de la R\u00e9publique et Canton du Jura propose \u00e0 l'Assembl\u00e9e f\u00e9d\u00e9rale d'abroger l'article 179 de la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct (LIFD).</p>","ReasonText":"<p>L'article 179 LIFD dispose que les h\u00e9ritiers d'un contribuable ayant commis une soustraction d'imp\u00f4t r\u00e9pondent, solidairement et ind\u00e9pendamment de toute faute de leur part, des amendes fix\u00e9es par l'autorit\u00e9 fiscale.</p><p>Les h\u00e9ritiers sont \u00e9galement passibles d'une d\u00e9cision personnelle d'amende, apr\u00e8s le d\u00e9c\u00e8s du contribuable concern\u00e9.</p><p>Dans un arr\u00eat rendu le 29 ao\u00fbt 1997, la Cour europ\u00e9enne des droits de l'homme a d\u00e9savou\u00e9 les autorit\u00e9s suisses qui avaient inflig\u00e9 une amende aux h\u00e9ritiers d'un contribuable lui-m\u00eame soup\u00e7onn\u00e9 de soustraction fiscale.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Jura","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1097225517803)\/","ResponsibleDepartment":null,"ResponsibleDepartmentName":null,"ResponsibleDepartmentAbbreviation":null,"IsLeadingDepartment":null,"Tags":"12|24","Category":"IV","Modified":"\/Date(1779243075443)\/","SubmissionDate":"\/Date(979516800000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":4606,"SubmissionLegislativePeriod":46,"FirstCouncil1":2,"FirstCouncil1Name":"Conseil des Etats","FirstCouncil1Abbreviation":"CE","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Droit|Finances"}}