{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='FR')/Transcripts"}},"ID":20183718,"Language":"FR","BusinessShortNumber":"18.3718","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Calcul de la r\u00e9duction pour participation (emp\u00eacher l'augmentation de la charge d'imp\u00f4t sur le b\u00e9n\u00e9fice r\u00e9sultant de l'\u00e9mission d'instruments financiers par la soci\u00e9t\u00e9 m\u00e8re et du transfert intragroupe des instruments qui en proviennent)","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Dans le contexte du message 18.020, le Conseil f\u00e9d\u00e9ral a d\u00e9cid\u00e9 de limiter la r\u00e9duction pour participation aux banques d'importance syst\u00e9mique.</p><p>Dans son message (FF 2018, p. 1228, 1.3.3.), le Conseil f\u00e9d\u00e9ral reconna\u00eet que si le m\u00eame m\u00e9canisme devait s'appliquer \u00e0 toutes les branches, cela devrait se faire par une r\u00e9vision des r\u00e8gles concernant la perception de l'imp\u00f4t anticip\u00e9 sur le paiement d'int\u00e9r\u00eats, comme cela est pr\u00e9vu dans le projet de r\u00e9forme de cet imp\u00f4t.</p><p>Le Conseil f\u00e9d\u00e9ral est ainsi charg\u00e9 de faire en sorte que ce projet soit repris sans d\u00e9lai sur ce point.</p><p>Une minorit\u00e9 (M\u00fcller Leo, Bertschy, Birrer-Heimo, de Buman, Jans, Leutenegger Oberholzer, Marra, Pardini, Ritter, Rytz Regula) propose le rejet de la motion.</p>","ReasonText":null,"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(1541548800000)\/","SubmittedBy":null,"BusinessStatus":215,"BusinessStatusText":"Rapport sur l'\u00e9tat d'avancement est disponible","BusinessStatusDate":"\/Date(1775001600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24|2446","Category":"IV","Modified":"\/Date(1779311085810)\/","SubmissionDate":"\/Date(1536019200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5014,"SubmissionLegislativePeriod":50,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances|Fiscalit\u00e9"}}