{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20053302,Language='FR')/Transcripts"}},"ID":20053302,"Language":"FR","BusinessShortNumber":"05.3302","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Simplification de la l\u00e9gislation sur la TVA","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>La l\u00e9gislation relative \u00e0 la TVA sera simplifi\u00e9e de mani\u00e8re \u00e0 faire de la Suisse, d'ici \u00e0 quatre ans au plus tard, le pays le plus attractif d'Europe quant aux frais administratifs et aux co\u00fbts de perception de la TVA. Les \u00e9conomies ainsi r\u00e9alis\u00e9es serviront int\u00e9gralement \u00e0 abaisser le taux de la TVA.</p>","ReasonText":"<p>La Suisse, avec ses salaires \u00e9lev\u00e9s, ne peut survivre \u00e0 la concurrence mondiale qu'\u00e0 la condition que son \u00e9conomie b\u00e9n\u00e9ficie d'un all\u00e8gement consid\u00e9rable des imp\u00f4ts, des taxes, des \u00e9moluments et surtout des charges bureaucratiques dont elle est frapp\u00e9e. En ce qui concerne la taxe sur la valeur ajout\u00e9e, le co\u00fbt de sa d\u00e9claration et de sa perception est devenu intol\u00e9rable au cours des derni\u00e8res ann\u00e9es. Cet \u00e9tat de fait, tout sauf glorieux pour une place \u00e9conomique de pointe \u00e0 l'\u00e9chelle mondiale, entra\u00eene une perte notoire de capacit\u00e9 concurrentielle pour l'\u00e9conomie suisse.</p><p>Pour r\u00e9tablir et am\u00e9liorer la comp\u00e9titivit\u00e9, mais aussi pour accro\u00eetre l'attractivit\u00e9 de notre place \u00e9conomique, une simplification drastique de la bureaucratie de la TVA, devenue trop lourde pour beaucoup, permettra de donner une impulsion d\u00e9cisive \u00e0 la croissance \u00e9conomique. Le d\u00e9compte de la TVA doit \u00e0 nouveau pouvoir \u00eatre calcul\u00e9 par l'assujetti lui-m\u00eame, sans qu'il ait besoin de recourir \u00e0 des sp\u00e9cialistes co\u00fbteux. Seuls des sp\u00e9cialistes peuvent en effet encore ma\u00eetriser la l\u00e9gislation relative \u00e0 la TVA, qui comprend plus de 3000 pages. Une adaptation de cette l\u00e9gislation s'impose donc. Ne laissons pas passer l'occasion d'am\u00e9liorer de mani\u00e8re cibl\u00e9e notre l\u00e9gislation relative \u00e0 la TVA.</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(1127433600000)\/","SubmittedBy":"Groupe de l'Union d\u00e9mocratique du Centre","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1243900800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1763104131267)\/","SubmissionDate":"\/Date(1118793600000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4708,"SubmissionLegislativePeriod":47,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}