{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20261003,Language='FR')/Transcripts"}},"ID":20261003,"Language":"FR","BusinessShortNumber":"26.1003","BusinessType":18,"BusinessTypeName":"Question","BusinessTypeAbbreviation":"Q","Title":"La participation \u00e0 la plus-value pr\u00e9vue \u00e0 l'article 206 CC est-elle toujours pertinente aujourd'hui ou doit-elle \u00eatre r\u00e9form\u00e9e ?","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Comment le Conseil f\u00e9d\u00e9ral \u00e9value-t-il, du point de vue actuel, le m\u00e9canisme de la participation \u00e0 la plus-value pr\u00e9vu \u00e0 l\u2019art.&nbsp;206 CC&nbsp;? Consid\u00e8re-t-il que l\u2019intention principale du l\u00e9gislateur (protection du conjoint investisseur, prise en compte du financement commun) reste d\u2019actualit\u00e9&nbsp;? Consid\u00e9rant en particulier que l\u2019application de l\u2019art.&nbsp;206 CC dans les proc\u00e9dures de divorce entra\u00eene r\u00e9guli\u00e8rement des frais d\u2019investigation et des frais de justice \u00e9lev\u00e9s, notamment dans le cas de biens immobiliers \u00e0 financement mixte (versements anticip\u00e9s de la caisse de pension, avancement d\u2019hoirie, r\u00e9novations financ\u00e9es par les biens propres ou les acqu\u00eats des deux \u00e9poux)&nbsp;?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<span><p>Le r\u00e9gime ordinaire de la participation aux acqu\u00eats (art. 181 et 196 ss du code civil [CC], RS 210) pr\u00e9voit que les \u00e9poux ont en principe des patrimoines s\u00e9par\u00e9s pendant la dur\u00e9e du mariage. Ce n\u2019est qu\u2019en cas de dissolution du r\u00e9gime matrimonial, par exemple lors d\u2019un divorce ou \u00e0 l\u2019occasion du d\u00e9c\u00e8s d\u2019un \u00e9poux, qu\u2019est pr\u00e9vu un syst\u00e8me exhaustif et coh\u00e9rent qui r\u00e9git et compense les investissements effectu\u00e9s et les plus-values et moins-values conjoncturelles entre les masses de l\u2019\u00e9poux (art. 209 CC) et entre les \u00e9poux (art. 206 CC). </p><p>&nbsp;</p><p>Les r\u00e8gles de l\u2019art. 206 CC relatives \u00e0 la part \u00e0 la plus-value tiennent compte de la solidarit\u00e9 conjugale, qui fait qu\u2019un \u00e9poux renonce souvent \u00e0 une contre-prestation dans l\u2019int\u00e9r\u00eat de l\u2019autre \u00e9poux. Elles emp\u00eachent, en cas de dissolution du r\u00e9gime matrimonial, que l\u2019\u00e9poux qui investit sans contre-prestation voie son patrimoine grev\u00e9 en faveur de l\u2019autre \u00e9poux et visent une compensation entre \u00e9poux du fait de la solidarit\u00e9 conjugale (voir sur l\u2019ensemble de la probl\u00e9matique Hausheer/Reusser/Geiser, Berner Kommentar, 1992, n\u00b0 6 ss ad art. 206 CC). Ce principe est inh\u00e9rent au syst\u00e8me en place et incontest\u00e9. </p><p>&nbsp;</p><p>Outre la question de la participation \u00e0 la plus-value, il importe de v\u00e9rifier de mani\u00e8re g\u00e9n\u00e9rale en cas de la liquidation du r\u00e9gime matrimonial, comment le bien concern\u00e9 a \u00e9t\u00e9 financ\u00e9, car la valeur nominale de l\u2019investissement doit \u00eatre d\u00e9finie. C\u2019est essentiellement cette v\u00e9rification qui explique les frais d\u2019instruction \u00e9ventuels. Les r\u00e8gles relatives \u00e0 la preuve en mati\u00e8re de participation aux acqu\u00eats (voir l\u2019art. 200 CC) contribuent \u00e9galement \u00e0 clarifier la situation lors d\u2019une proc\u00e9dure judiciaire. Il appartient aux \u00e9poux de s\u2019enqu\u00e9rir au pr\u00e9alable du sort des investissements r\u00e9alis\u00e9s et de documenter ceux-ci de mani\u00e8re \u00e0 pouvoir fournir des justificatifs en cas de proc\u00e8s. Il est donc difficile de comprendre en quoi la participation \u00e0 la plus-value au sens de l\u2019art. 206 CC serait \u00e0 l\u2019origine de frais de v\u00e9rification et de frais judiciaires \u00e9lev\u00e9s. <br>&nbsp;</p><p>Le Conseil f\u00e9d\u00e9ral consid\u00e8re d\u00e8s lors que les r\u00e8gles de l\u2019art. 206 CC relatives \u00e0 la participation \u00e0 la plus-value restent essentielles et d\u2019actualit\u00e9. Il ne per\u00e7oit pas de motif de remettre en question le syst\u00e8me coh\u00e9rent de plus-value et de moins-value en mati\u00e8re de participation aux acqu\u00eats. </p></span>","FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(1779235200000)\/","SubmittedBy":"Barandun Nicole","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1779272775000)\/","ResponsibleDepartment":5,"ResponsibleDepartmentName":"D\u00e9partement de justice et police","ResponsibleDepartmentAbbreviation":"DFJP","IsLeadingDepartment":true,"Tags":"24|1211","Category":null,"Modified":"\/Date(1779359211127)\/","SubmissionDate":"\/Date(1773187200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5212,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances|Droit civil"}}