{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20264058,Language='FR')/Transcripts"}},"ID":20264058,"Language":"FR","BusinessShortNumber":"26.4058","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Acc\u00e8s des autorit\u00e9s judiciaires civiles aux donn\u00e9es fiscales dans les proc\u00e9dures relatives aux enfants de parents non mari\u00e9s","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de proposer une modification du droit f\u00e9d\u00e9ral afin de garantir aux autorit\u00e9s judiciaires civiles un acc\u00e8s aux donn\u00e9es fiscales n\u00e9cessaires \u00e0 l\u2019\u00e9tablissement des faits dans les proc\u00e9dures relevant du droit de la famille, en particulier celles concernant les enfants.</p>","ReasonText":"<p>Les proc\u00e9dures relatives aux enfants sont soumises \u00e0 la maxime inquisitoire et \u00e0 la maxime d\u2019office (art. 296 CPC). Le juge doit \u00e9tablir les faits de mani\u00e8re compl\u00e8te, notamment s\u2019agissant de la situation \u00e9conomique des parents, afin de fixer correctement les contributions d\u2019entretien.</p><p>Dans la pratique, certaines autorit\u00e9s fiscales refusent de transmettre les donn\u00e9es fiscales aux tribunaux civils en l\u2019absence d\u2019une base l\u00e9gale formelle expresse lorsque les parents ne sont pas mari\u00e9s. Elles consid\u00e8rent que l\u2019art. 296 CPC ne constitue pas une base suffisante pour lever le secret fiscal.</p><p>Il en r\u00e9sulte une contradiction : le juge est tenu d\u2019\u00e9tablir les faits d\u2019office, mais ne peut pas acc\u00e9der aux informations les plus fiables pour ce faire.</p><p>Cette situation entra\u00eene en outre une in\u00e9galit\u00e9 de traitement. Dans le cadre du mariage, l\u2019art. 170 CC permet \u00e0 un \u00e9poux d\u2019obtenir des renseignements sur la situation \u00e9conomique de l\u2019autre. En revanche, en pr\u00e9sence de parents non mari\u00e9s, un tel m\u00e9canisme n\u2019existe pas, et le juge ne peut pas davantage obtenir ces informations aupr\u00e8s des autorit\u00e9s fiscales. Les enfants sont ainsi trait\u00e9s diff\u00e9remment selon le statut matrimonial de leurs parents.</p><p>Cette lacune est d\u2019autant plus probl\u00e9matique que la jurisprudence du Tribunal f\u00e9d\u00e9ral impose de tenir compte de mani\u00e8re concr\u00e8te de la charge fiscale dans la fixation de l\u2019entretien. Faute d\u2019acc\u00e8s aux donn\u00e9es fiscales r\u00e9elles, les d\u00e9cisions reposent sur des estimations, au d\u00e9triment de leur pr\u00e9cision et de leur \u00e9quit\u00e9.</p><p>Il convient d\u00e8s lors de pr\u00e9voir une base l\u00e9gale claire permettant aux autorit\u00e9s judiciaires civiles d\u2019obtenir les donn\u00e9es fiscales n\u00e9cessaires, dans le respect des garanties en mati\u00e8re de protection des donn\u00e9es.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":null,"BusinessStatus":202,"BusinessStatusText":"D\u00e9pos\u00e9","BusinessStatusDate":"\/Date(1783005954000)\/","ResponsibleDepartment":5,"ResponsibleDepartmentName":"D\u00e9partement de justice et police","ResponsibleDepartmentAbbreviation":"DFJP","IsLeadingDepartment":true,"Tags":"4|28|1211|1221|2446","Category":"IV","Modified":"\/Date(1783436853430)\/","SubmissionDate":"\/Date(1782950400000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":null,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique d'Etat|Questions sociales|Droit civil|Justice|Fiscalit\u00e9"}}