{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143450,Language='FR')/Transcripts"}},"ID":20143450,"Language":"FR","BusinessShortNumber":"14.3450","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"D\u00e9ductibilit\u00e9 fiscale des amendes","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de soumettre au Parlement une modification des articles 59 de la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct (LIFD) et 25 de la loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes (LHID) qui pr\u00e9voira que les amendes et les autres sanctions financi\u00e8res \u00e0 caract\u00e8re p\u00e9nal ne pourront pas \u00eatre consid\u00e9r\u00e9es comme des charges commerciales.</p>","ReasonText":"<p>Alors que la LIFD et la LHID pr\u00e9voient explicitement que les amendes fiscales ne font pas partie des charges commerciales, la question de la d\u00e9ductibilit\u00e9 fiscale, \u00e0 titre de charges commerciales, des amendes et des autres sanctions financi\u00e8res \u00e0 caract\u00e8re p\u00e9nal lors de l'\u00e9tablissement du b\u00e9n\u00e9fice net imposable des personnes morales est controvers\u00e9e dans la doctrine. La situation juridique est incertaine et le Tribunal f\u00e9d\u00e9ral lui-m\u00eame n'a pas encore \u00e9t\u00e9 amen\u00e9 \u00e0 se prononcer \u00e0 ce sujet.</p><p>Il serait pourtant choquant que des sanctions financi\u00e8res \u00e0 caract\u00e8re p\u00e9nal entra\u00eenent des all\u00e9gements fiscaux correspondants, supprimant ainsi en partie l'effet r\u00e9pressif de ces sanctions. La d\u00e9ductibilit\u00e9 fiscale doit \u00eatre r\u00e9serv\u00e9e aux sanctions financi\u00e8res ayant la forme d'un pr\u00e9l\u00e8vement sur les gains, sans qu'elles poursuivent un but punitif.</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(1410480000000)\/","SubmittedBy":"Luginb\u00fchl Werner","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1537228800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":"IV","Modified":"\/Date(1750810159480)\/","SubmissionDate":"\/Date(1402876800000)\/","SubmissionCouncil":2,"SubmissionCouncilName":"Conseil des Etats","SubmissionCouncilAbbreviation":"CE","SubmissionSession":4914,"SubmissionLegislativePeriod":49,"FirstCouncil1":2,"FirstCouncil1Name":"Conseil des Etats","FirstCouncil1Abbreviation":"CE","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}