{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143015,Language='FR')/Transcripts"}},"ID":20143015,"Language":"FR","BusinessShortNumber":"14.3015","BusinessType":6,"BusinessTypeName":"Postulat","BusinessTypeAbbreviation":"Po.","Title":"Simplifier la perception de la TVA lors de l'importation de marchandises. Syst\u00e8me danois","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de pr\u00e9senter au Parlement un rapport qui propose des simplifications pour la perception de la TVA lors de l'importation des marchandises. Il s'agit notamment de relever les simplifications dans le cas o\u00f9, \u00e0 l'avenir, la TVA sur les marchandises import\u00e9es n'\u00e9tait plus per\u00e7ue par l'Administration f\u00e9d\u00e9rale des douanes, mais directement par l'Administration f\u00e9d\u00e9rale des contributions, dans le cadre des d\u00e9comptes p\u00e9riodiques. Ce mod\u00e8le simple et direct est d\u00e9j\u00e0 appliqu\u00e9 avec succ\u00e8s au Danemark.</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>L'id\u00e9e que les importateurs assujettis \u00e0 la TVA ne versent plus l'imp\u00f4t sur les importations \u00e0 l'Administration f\u00e9d\u00e9rale des douanes mais directement \u00e0 l'Administration f\u00e9d\u00e9rale des contributions par le biais du d\u00e9compte trimestriel a d\u00e9j\u00e0 \u00e9t\u00e9 \u00e9voqu\u00e9e dans le message du 25 juin 2008 sur la simplification de la TVA (commentaire concernant l'article 62 P-LTVA). Une telle proc\u00e9dure a alors \u00e9t\u00e9 rejet\u00e9e entre autres au motif qu'elle entra\u00eenerait de gros risques fiscaux et des distorsions de la concurrence consid\u00e9rables qui p\u00e8seraient sur les op\u00e9rations effectu\u00e9es sur le march\u00e9 int\u00e9rieur suisse. Un regard actuel sur les syst\u00e8mes de perception de l'imp\u00f4t sur les importations dans l'UE montre que certains \u00c9tats membres de l'UE proposent cette proc\u00e9dure \u00e0 leurs importateurs assujettis \u00e0 la TVA, mais sous des conditions diff\u00e9rentes. En r\u00e9ponse au postulat, il s'agit donc d'analyser les syst\u00e8mes des \u00c9tats de l'UE, en particulier celui du Danemark, et de d\u00e9montrer les am\u00e9liorations possibles pour le syst\u00e8me suisse.</p>  Le Conseil f\u00e9d\u00e9ral propose d'accepter le postulat.","FederalCouncilProposal":18,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter le postulat.","FederalCouncilProposalDate":"\/Date(1394755200000)\/","SubmittedBy":null,"BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1497225600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"15|24","Category":"IV","Modified":"\/Date(1750807777260)\/","SubmissionDate":"\/Date(1393200000000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4912,"SubmissionLegislativePeriod":49,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"\u00c9conomie|Finances"}}