{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20143626,Language='FR')/Transcripts"}},"ID":20143626,"Language":"FR","BusinessShortNumber":"14.3626","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"D\u00e9ductibilit\u00e9 fiscale des amendes. Pour une r\u00e9glementation claire","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de cr\u00e9er une base l\u00e9gale qui r\u00e8glera de fa\u00e7on unifi\u00e9e et non \u00e9quivoque quelles sont les amendes et les autres sanctions financi\u00e8res qu'une personne morale ne pourra pas d\u00e9duire fiscalement au titre de charges justifi\u00e9es par l'usage commercial.</p><p>Les points suivants seront pris en compte\u00a0:</p><p>1. En r\u00e8gle g\u00e9n\u00e9rale, les amendes et autres sanctions financi\u00e8res apparent\u00e9es ne pourront plus \u00eatre d\u00e9ductibles fiscalement.</p><p>2. L'accent sera mis sur un r\u00e8glement unifi\u00e9 \u00e0 l'\u00e9chelon f\u00e9d\u00e9ral, cantonal et communal (LHID).</p><p>3. Le Conseil f\u00e9d\u00e9ral peut pr\u00e9voir d'\u00e9ventuelles exceptions qu'il r\u00e9glera de mani\u00e8re exhaustive et claire.</p><p>4. Les r\u00e9glementations correspondantes contiendront des d\u00e9finitions conceptuelles claires qui permettront d'\u00e9viter toute \u00e9quivoque.</p>","ReasonText":"<p>Dans sa r\u00e9ponse \u00e0 l'interpellation Schwaller 14.3286, le Conseil f\u00e9d\u00e9ral pr\u00e9cise qu'il n'existe \u00e0 l'heure actuelle aucun projet de base l\u00e9gale pr\u00e9voyant explicitement que les amendes ne constituent pas une charge justifi\u00e9e par l'usage commercial. Il faut rem\u00e9dier au plus vite \u00e0 cette situation, car il est \u00e0 pr\u00e9voir que de nouvelles amendes seront impos\u00e9es \u00e0 des entreprises suisses par des \u00c9tats tiers. Une r\u00e9glementation claire doit \u00e9viter que les contribuables soient amen\u00e9s en fin de compte \u00e0 partager le fardeau des cons\u00e9quences financi\u00e8res du comportement fautif de personnes morales.</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":"Le Groupe du Centre. Le Centre. PEV.","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1466121600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1690527028420)\/","SubmissionDate":"\/Date(1403222400000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4914,"SubmissionLegislativePeriod":49,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}