{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20103340,Language='FR')/Transcripts"}},"ID":20103340,"Language":"FR","BusinessShortNumber":"10.3340","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Imposition des prestations d'aide sociale et all\u00e8gement fiscal pour le minimum vital","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de modifier la l\u00e9gislation f\u00e9d\u00e9rale, notamment la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct et la loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes, de sorte que les prestations d'assistance vers\u00e9es sur fonds publics pour suppl\u00e9er aux revenus du travail (en particulier les prestations d'aide sociale) soient totalement assujetties \u00e0 l'imp\u00f4t sur le revenu, afin de garantir l'\u00e9galit\u00e9 de traitement en mati\u00e8re fiscale et \u00e9conomique, et que les personnes disposant du minimum vital b\u00e9n\u00e9ficient d'all\u00e8gements fiscaux (dans la LIFD et la LHID).</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>Comme le Conseil f\u00e9d\u00e9ral l'a relev\u00e9 dans sa r\u00e9ponse \u00e0 la motion Heim 09.3567, l'imposition des prestations d'assistance vers\u00e9es sur des fonds publics (prestations d'aide sociale, prestations compl\u00e9mentaires, etc.) serait une mesure rationnelle au regard de la g\u00e9n\u00e9ralit\u00e9 et de l'\u00e9galit\u00e9 de l'imposition ainsi que de l'imposition selon la capacit\u00e9 \u00e9conomique, mais elle devrait n\u00e9cessairement s'accompagner d'une exon\u00e9ration du minimum vital ou d'une hausse des prestations de l'aide sociale (pour payer le surplus d'imp\u00f4ts). La pr\u00e9sente motion pr\u00e9conise de lier ces \u00e9l\u00e9ments - l'imposition des prestations d'assistance, d'une part, et l'exon\u00e9ration du minimum vital, d'autre part - dans la l\u00e9gislation f\u00e9d\u00e9rale. Pour l'imp\u00f4t f\u00e9d\u00e9ral direct, l'exon\u00e9ration du minimum vital est assur\u00e9e de fait par l'am\u00e9nagement du bar\u00e8me et des d\u00e9ductions. Pour ce qui est de la situation dans les cantons, il faut relever qu'ils sont tenus de ne pas imposer le minimum vital en vertu du principe constitutionnel de l'imposition selon la capacit\u00e9 \u00e9conomique. La Conf\u00e9d\u00e9ration n'a toutefois pas la comp\u00e9tence de prescrire aux cantons la mani\u00e8re dont ils doivent exon\u00e9rer fiscalement le minimum vital.</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(1273622400000)\/","SubmittedBy":null,"BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1434326400000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24|28","Category":null,"Modified":"\/Date(1750808858860)\/","SubmissionDate":"\/Date(1269820800000)\/","SubmissionCouncil":2,"SubmissionCouncilName":"Conseil des Etats","SubmissionCouncilAbbreviation":"CE","SubmissionSession":4814,"SubmissionLegislativePeriod":48,"FirstCouncil1":2,"FirstCouncil1Name":"Conseil des Etats","FirstCouncil1Abbreviation":"CE","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances|Questions sociales"}}