{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20083544,Language='FR')/Transcripts"}},"ID":20083544,"Language":"FR","BusinessShortNumber":"08.3544","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Mise \u00e0 jour de la LIFD","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de proc\u00e9der \u00e0 une r\u00e9vision partielle de la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct (LIFD). Cette r\u00e9vision aura pour but l'abrogation de toutes les dispositions rendues obsol\u00e8tes par le passage de l'imposition praenumerando \u00e0 l'imposition postnumerando.</p>","ReasonText":"<p>Ces derni\u00e8res ann\u00e9es, la taxation bisannuelle fond\u00e9e sur le revenu ant\u00e9rieur (taxation praenumerando) a \u00e9t\u00e9 remplac\u00e9e dans tous les cantons suisses par la taxation annuelle fond\u00e9e sur le revenu obtenu durant l'ann\u00e9e en question (taxation postnumerando).</p><p>La LIFD contient encore de nombreux articles qui font r\u00e9f\u00e9rence \u00e0 la m\u00e9thode praenumerando (par ex. l'art. 39 LIFD, relatif \u00e0 la compensation des effets de la progression \u00e0 froid, qui entre-temps a cess\u00e9 d'\u00eatre appliqu\u00e9 et a \u00e9t\u00e9 remplac\u00e9 par l'art. 215 LIFD). Les dispositions r\u00e9glant la m\u00e9thode postnumerando sont en outre mal plac\u00e9es dans la syst\u00e9matique de la loi. C'est ainsi que les articles 208ss. LIFD, appliqu\u00e9s aujourd'hui partout, n'apparaissent qu'\u00e0 la fin de la loi, alors qu'ils devraient \u00eatre plac\u00e9s plus en avant du fait de leur importance.</p><p>La LIFD est une loi essentielle pour le budget de l'\u00c9tat et le monde \u00e9conomique s'y r\u00e9f\u00e8re quotidiennement. Cette loi doit donc \u00eatre r\u00e9dig\u00e9e de mani\u00e8re compr\u00e9hensible. C'est pourquoi je charge le Conseil f\u00e9d\u00e9ral de proc\u00e9der rapidement \u00e0 la r\u00e9vision demand\u00e9e de la LIFD.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>Une fois mise \u00e0 jour, la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct sera plus facile \u00e0 lire. Les travaux pr\u00e9paratoires sont d\u00e9j\u00e0 tr\u00e8s avanc\u00e9s. La loi f\u00e9d\u00e9rale sur l'harmonisation fiscale et la loi f\u00e9d\u00e9rale sur l'imp\u00f4t anticip\u00e9 devront \u00eatre adapt\u00e9es au cours de la m\u00eame proc\u00e9dure.</p>  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(1226448000000)\/","SubmittedBy":"Leumann Helen","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1362960000000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1750808262750)\/","SubmissionDate":"\/Date(1222646400000)\/","SubmissionCouncil":2,"SubmissionCouncilName":"Conseil des Etats","SubmissionCouncilAbbreviation":"CE","SubmissionSession":4805,"SubmissionLegislativePeriod":48,"FirstCouncil1":2,"FirstCouncil1Name":"Conseil des Etats","FirstCouncil1Abbreviation":"CE","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}