{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223700,Language='FR')/Transcripts"}},"ID":20223700,"Language":"FR","BusinessShortNumber":"22.3700","BusinessType":8,"BusinessTypeName":"Interpellation","BusinessTypeAbbreviation":"Ip.","Title":"Exon\u00e9rer l'outil de production de l'imp\u00f4t sur la fortune","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Au fil du temps, la Suisse est devenue un des rares pays \u00e0 imposer la fortune. Nombreux sont les experts \u00e0 critiquer cette fiscalit\u00e9 qui p\u00e9nalise le patrimoine et conduit, souvent, \u00e0 une fuite des capitaux.</p><p>Un des aspects de l'imp\u00f4t sur la fortune le plus fr\u00e9quemment critiqu\u00e9 est celui de l'imposition de l'outil de production. De nombreux ind\u00e9pendants et petits entrepreneurs se voient contraints de d\u00e9bourser des sommes importantes pour le seul droit d'exister de leur affaire, pour des taxations qui d\u00e9passent parfois le revenu que procure l'entreprise. S'agissant des start-ups, il n'est pas rare que l'explosion de la valeur des entreprises qui naissent entra\u00eene aussi celle de la taxation de leur propri\u00e9taire qui n'ont pas n\u00e9cessairement les moyens de faire face \u00e0 leurs obligations.</p><p>Cela \u00e9tant, dans le cadre des r\u00e9formes fiscales en cours, le Conseil f\u00e9d\u00e9ral est-il dispos\u00e9 \u00e0 r\u00e9analyser la pertinence d'exon\u00e9rer l'outil de production de l'imp\u00f4t sur la fortune\u00a0? A d\u00e9faut, quelles mesures pourraient-elles \u00eatre envisag\u00e9es pour r\u00e9pondre aux probl\u00e8mes soulev\u00e9s ci-dessus, par exemple sous la forme d'un plafonnement de l'imposition\u00a0?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>Le Conseil f\u00e9d\u00e9ral est dispos\u00e9 \u00e0 examiner la mesure propos\u00e9e par l'auteur de l'interpellation. Cet examen aura lieu dans le cadre du rapport qui sera r\u00e9dig\u00e9 en r\u00e9ponse au postulat Derder 17.4292 \"All\u00e9ger l'imp\u00f4t sur le capital et l'imp\u00f4t sur la fortune pour les PME \u00e0 forte croissance\". Sur la base des r\u00e9sultats obtenus, le Conseil f\u00e9d\u00e9ral d\u00e9cidera si des mesures s'imposent ou non. Il devrait adopter ce rapport au cours du second semestre 2023.</p>  R\u00e9ponse du Conseil f\u00e9d\u00e9ral.","FederalCouncilProposal":8,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(1661299200000)\/","SubmittedBy":"Nantermod Philippe","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1664496000000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"15|24|2446","Category":null,"Modified":"\/Date(1690500194913)\/","SubmissionDate":"\/Date(1655337600000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5115,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"\u00c9conomie|Finances|Fiscalit\u00e9"}}