{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263727,Language='FR')/Transcripts"}},"ID":20263727,"Language":"FR","BusinessShortNumber":"26.3727","BusinessType":8,"BusinessTypeName":"Interpellation","BusinessTypeAbbreviation":"Ip.","Title":"Jurisprudence du Tribunal f\u00e9d\u00e9ral sur la r\u00e9duction de l'imp\u00f4t pr\u00e9alable TVA. \u00c9galit\u00e9 de traitement entre collectivit\u00e9s publiques","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Les arr\u00eats du Tribunal f\u00e9d\u00e9ral du 22 novembre 2022 et du 3 avril 2023 ont pr\u00e9cis\u00e9 que la couverture du d\u00e9ficit entre services d\u2019une m\u00eame collectivit\u00e9 publique ne constitue pas une subvention au sens de la TVA et ne doit d\u00e8s lors pas entra\u00eener de diminution de la d\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable.</p><p>\u00c0 la suite de cette jurisprudence, plusieurs collectivit\u00e9s publiques ont entrepris des d\u00e9marches afin d\u2019obtenir le remboursement r\u00e9troactif des montants de l'imp\u00f4t pr\u00e9alable acquitt\u00e9s \u00e0 tort au cours des cinq ann\u00e9es pr\u00e9c\u00e9dentes.</p><p>Or, certaines communes se voient aujourd\u2019hui opposer un refus de l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) au motif qu\u2019un contr\u00f4le TVA avait d\u00e9j\u00e0 \u00e9t\u00e9 effectu\u00e9 avant que cette jurisprudence ne soit connue ou appliqu\u00e9e, m\u00eame lorsque les collectivit\u00e9s concern\u00e9es n\u2019avaient alors aucune raison de contester la pratique en vigueur.</p><p>Cette situation soul\u00e8ve une question d\u2019\u00e9galit\u00e9 de traitement entre collectivit\u00e9s publiques. En effet, une commune n\u2019ayant pas fait l\u2019objet d\u2019un contr\u00f4le TVA durant cette p\u00e9riode pourrait obtenir un remboursement r\u00e9troactif, tandis qu\u2019une commune contr\u00f4l\u00e9e avant l\u2019\u00e9volution jurisprudentielle en serait priv\u00e9e.</p><p>Dans ce contexte, le Conseil f\u00e9d\u00e9ral est pri\u00e9 de r\u00e9pondre aux questions suivantes :</p><ol style=\"list-style-type:decimal;\"><li>Le Conseil f\u00e9d\u00e9ral consid\u00e8re-t-il conforme au principe d\u2019\u00e9galit\u00e9 de traitement que des collectivit\u00e9s publiques soient trait\u00e9es diff\u00e9remment selon qu\u2019un contr\u00f4le TVA est intervenu avant ou apr\u00e8s les arr\u00eats du Tribunal f\u00e9d\u00e9ral pr\u00e9cit\u00e9s ?</li><li>L\u2019AFC entend-elle adapter sa pratique afin de permettre un r\u00e9examen des situations concern\u00e9es lorsque les d\u00e9cisions de taxation ou de contr\u00f4le reposaient sur une pratique devenue contraire \u00e0 la jurisprudence du Tribunal f\u00e9d\u00e9ral ?</li><li>Combien de collectivit\u00e9s publiques pourraient \u00eatre concern\u00e9es par cette probl\u00e9matique \u00e0 l\u2019\u00e9chelle suisse ?</li><li>Le Conseil f\u00e9d\u00e9ral envisage-t-il une clarification l\u00e9gale ou r\u00e9glementaire afin d\u2019assurer une application uniforme de cette jurisprudence ?</li></ol>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Roduit Benjamin","BusinessStatus":202,"BusinessStatusText":"D\u00e9pos\u00e9","BusinessStatusDate":"\/Date(1781740800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"4|1221|2446","Category":null,"Modified":"\/Date(1783354278207)\/","SubmissionDate":"\/Date(1781740800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5214,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique d'Etat|Justice|Fiscalit\u00e9"}}