{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20033087,Language='FR')/Transcripts"}},"ID":20033087,"Language":"FR","BusinessShortNumber":"03.3087","BusinessType":6,"BusinessTypeName":"Postulat","BusinessTypeAbbreviation":"Po.","Title":"TVA. Evaluation","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>La TVA aura dix ans \u00e0 la fin de l'ann\u00e9e 2004. Il est question de relever \u00e0 nouveau son taux et son importance s'accro\u00eet pour le budget de la Conf\u00e9d\u00e9ration et les assurances sociales. Son application a \u00e9t\u00e9 probl\u00e9matique et elle l'est encore, notamment pour des raisons de forme et \u00e0 cause d'un certain formalisme. Le Conseil f\u00e9d\u00e9ral est d\u00e8s lors charg\u00e9, avec des repr\u00e9sentants des milieux \u00e9conomiques, scientifiques et des sp\u00e9cialistes des imp\u00f4ts, notamment de la TVA, d'\u00e9valuer et de rapporter aux Chambres f\u00e9d\u00e9rales d'ici \u00e0 la fin de 2004\u00a0:</p><p>- comment s'est effectu\u00e9 le passage de l'IChA \u00e0 la TVA\u00a0;</p><p>- si les dispositions tr\u00e8s concr\u00e8tes de la TVA, imp\u00f4t g\u00e9n\u00e9ral sur les biens de consommation, ont fait leurs preuves, contre les tentatives de fraude notamment\u00a0;</p><p>- si les entreprises ont \u00e9t\u00e9 g\u00ean\u00e9es par l'application de la TVA et comment on pourrait leur faciliter la t\u00e2che \u00e0 l'avenir\u00a0;</p><p>- o\u00f9 l'on a constat\u00e9 un vide juridique ou des carences lors de l'application de la TVA\u00a0;</p><p>- si la jurisprudence a rendu certains ajustements n\u00e9cessaires\u00a0;</p><p>- comment on pourrait simplifier le syst\u00e8me de la TVA\u00a0;</p><p>- sous quelle forme la TVA devra \u00eatre transf\u00e9r\u00e9e dans le nouveau r\u00e9gime financier\u00a0;</p><p>- quelles sont les cons\u00e9quences de la TVA pour l'\u00e9conomie (notamment pour les entreprises et leur comp\u00e9titivit\u00e9 dans le monde).</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Le Conseil f\u00e9d\u00e9ral est pr\u00eat \u00e0 accepter le postulat.","FederalCouncilProposal":5,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral est pr\u00eat \u00e0 accepter le postulat.","FederalCouncilProposalDate":"\/Date(1052438400000)\/","SubmittedBy":"Raggenbass Hansueli","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1151020800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1750816895680)\/","SubmissionDate":"\/Date(1048032000000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4617,"SubmissionLegislativePeriod":46,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}