{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20051151,Language='FR')/Transcripts"}},"ID":20051151,"Language":"FR","BusinessShortNumber":"05.1151","BusinessType":18,"BusinessTypeName":"Question","BusinessTypeAbbreviation":"Q","Title":"Rapport de la commission d'experts pour une loi f\u00e9d\u00e9rale sur le droit p\u00e9nal fiscal et sur l'entraide administrative internationale en mati\u00e8re fiscale. Suite des travaux","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>En janvier 2005, la commission d'experts Marty a publi\u00e9 son rapport final assorti de nombreuses propositions de r\u00e9vision de la loi.</p><p>Quelle suite est-il pr\u00e9vu de donner \u00e0 cette entreprise\u00a0?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>La commission d'experts pour une loi f\u00e9d\u00e9rale sur le droit p\u00e9nal fiscal et sur l'entraide administrative internationale en mati\u00e8re fiscale n'a pas propos\u00e9 de r\u00e9forme fondamentale dans le domaine du droit fiscal p\u00e9nal national, mais elle a propos\u00e9 des am\u00e9liorations ponctuelles notamment dans le but d'accorder la proc\u00e9dure de rappel d'imp\u00f4t et la proc\u00e9dure fiscale p\u00e9nale aux exigences de la Convention europ\u00e9enne des droits de l'homme. Les proc\u00e9dures d'entraide administrative internationale, qui sont r\u00e9gl\u00e9es actuellement dans les ordonnances d'application des conventions de double imposition, devraient \u00eatre unifi\u00e9es d\u00e9sormais dans une loi f\u00e9d\u00e9rale.</p><p>La proposition de cr\u00e9er une loi f\u00e9d\u00e9rale sur l'entraide administrative internationale en mati\u00e8re fiscale n'est pas contest\u00e9e du tout. Les propositions concernant la modification du droit p\u00e9nal fiscal national sont en train d'\u00eatre examin\u00e9es.</p><p>Le Conseil f\u00e9d\u00e9ral pr\u00e9voit de d\u00e9terminer la suite des travaux dans le courant de 2006.</p>  R\u00e9ponse du Conseil f\u00e9d\u00e9ral.","FederalCouncilProposal":8,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(1132704000000)\/","SubmittedBy":"Kiener Nellen Margret","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1132704000000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1750804916630)\/","SubmissionDate":"\/Date(1128643200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4709,"SubmissionLegislativePeriod":47,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}