{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20043081,Language='FR')/Transcripts"}},"ID":20043081,"Language":"FR","BusinessShortNumber":"04.3081","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Harmonisation des imp\u00f4ts directs des cantons et des communes","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Dans son rapport du 9 janvier 2002, le Conseil f\u00e9d\u00e9ral assure son intention de pr\u00e9senter \u00e0 l'Assembl\u00e9e f\u00e9d\u00e9rale un message sur l'uniformisation de l'imposition dans le temps des imp\u00f4ts directs des personnes physiques. Je charge le Conseil f\u00e9d\u00e9ral, \u00e0 cette occasion, d'ins\u00e9rer dans la loi f\u00e9d\u00e9rale du 14 d\u00e9cembre 1990 sur l'harmonisation des imp\u00f4ts directs des cantons et des communes (LHID), des m\u00e9canismes de contr\u00f4le n\u00e9cessaires pour assurer l'application de la loi au sens de l'art.\u00a072, al.\u00a02, qui pr\u00e9voit que le droit f\u00e9d\u00e9ral est directement applicable si les dispositions du droit fiscal cantonal en mati\u00e8re d'imposition dans le temps s'en \u00e9cartent.</p>","ReasonText":"<p>Dans son rapport du 9 janvier 2002 sur l'uniformisation du calcul dans le temps des imp\u00f4ts directs des personnes physiques, le Conseil f\u00e9d\u00e9ral proposait \u00e0 l'Assembl\u00e9e f\u00e9d\u00e9rale de prendre acte de l'application majoritaire et bient\u00f4t uniforme en Suisse du syst\u00e8me de la taxation annuelle postnumerando des personnes physiques. De plus, il annon\u00e7ait son intention de pr\u00e9senter un message sur l'uniformisation de l'imposition dans le temps des imp\u00f4ts directs des personnes physiques. Dans le cadre de ce message il serait souhaitable de se pencher \u00e0 nouveau sur l'article 72 LHID pour y pr\u00e9voir un m\u00e9canisme de contr\u00f4le d'application de la loi. En effet, l'article 72 LHID pr\u00e9voit qu'\u00e0 l'expiration du d\u00e9lai accord\u00e9 aux cantons pour adapter leur l\u00e9gislation, le droit f\u00e9d\u00e9ral est directement applicable si les dispositions du droit fiscal cantonal s'en \u00e9cartent.</p><p>Malheureusement, il ne contient aucune disposition permettant le contr\u00f4le d'application de la LHID. Ma motion vise \u00e0 y rem\u00e9dier en demandant au groupe de travail qui pr\u00e9pare le message en question de veiller \u00e0 l'application uniforme de la loi dans tous les cantons gr\u00e2ce \u00e0 un m\u00e9canisme de contr\u00f4le.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter la motion.","FederalCouncilProposal":19,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter la motion.","FederalCouncilProposalDate":"\/Date(1094601600000)\/","SubmittedBy":"Rey Jean-No\u00ebl","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1141776000000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1690535829980)\/","SubmissionDate":"\/Date(1079481600000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4702,"SubmissionLegislativePeriod":47,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}