{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Subject(ID=21226L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Subject(ID=21226L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Subject"},"Meetings":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Meeting(ID=1452L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1452L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Meeting"},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1452L,Language='FR')/Sessions"}},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1452L,Language='FR')/Subjects"}},"ID":"1452","Language":"FR","MeetingNumber":11,"IdSession":4907,"SessionNumber":7,"SessionName":"Session de printemps 2013","Council":1,"CouncilName":"Conseil national","CouncilAbbreviation":"CN","Date":"\/Date(1363564800000)\/","Begin":"1430","Modified":"\/Date(1447070235147)\/","LegislativePeriodNumber":49,"PublicationStatus":"final","MeetingOrderText":"Onzi\u00e8me s\u00e9ance","SortOrder":11,"Location":"N"},"SubjectsBusiness":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20135140,IdSubject=21226L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20135140,IdSubject=21226L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.SubjectBusiness"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20135140,IdSubject=21226L,Language='FR')/Subjects"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20135140,IdSubject=21226L,Language='FR')/Businesses"}},"IdSubject":"21226","BusinessNumber":20135140,"Language":"FR","BusinessShortNumber":"13.5140","Title":"Convention entre la Suisse et la France contre les doubles impositions en mati\u00e8re de successions","SortOrder":1,"PublishedNotes":null,"Modified":"\/Date(1447069614253)\/","TitleDE":"Fragestunde.\nFrage Amaudruz C\u00e9line.\nErbschaftssteuerabkommen\nzwischen der Schweiz\nund Frankreich","TitleFR":"Heure des questions.\nQuestion Amaudruz C\u00e9line.\nConvention entre la Suisse\net la France contre\nles doubles impositions\nen mati\u00e8re de successions","TitleIT":null}]},"Transcripts":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=130608L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=130608L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=130608L,Language='FR')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=130608L,Language='FR')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=130608L,Language='FR')/Businesses"}},"ID":"130608","Language":"FR","IdSubject":"21226","VoteId":null,"PersonNumber":3934,"Type":1,"Text":"<pd_text><p>La France a fait savoir \u00e0 la Suisse qu'elle souhaitait terminer l'application de la convention de 1953 en mati\u00e8re d'imp\u00f4t sur les successions. Une nouvelle convention a \u00e9t\u00e9 n\u00e9goci\u00e9e pour \u00e9viter un vide contractuel.</p>\n<p>La nouvelle convention fixera des limites \u00e0 l'application du droit interne fran\u00e7ais en mati\u00e8re de fiscalit\u00e9 des successions et assurera la s\u00e9curit\u00e9 du droit. En revanche, la France n'est pas dispos\u00e9e \u00e0 exempter de l'imp\u00f4t successoral les ressortissants suisses domicili\u00e9s sur son territoire.</p>\n<p>Comme le point de rattachement pour l'imposition est en r\u00e8gle g\u00e9n\u00e9rale la r\u00e9sidence d'une personne et non sa nationalit\u00e9, l'imposition des h\u00e9ritiers suisses domicili\u00e9s en France n'est ni discriminatoire ni contraire aux principes juridiques d\u00e9fendus dans le cadre international par l'OCDE, puisque les h\u00e9ritiers de nationalit\u00e9 fran\u00e7aise domicili\u00e9s en France seront \u00e9galement imposables dans le m\u00eame cas d'esp\u00e8ce.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20130318","MeetingVerbalixOid":2299,"IdSession":"4907","SpeakerFirstName":"Eveline","SpeakerLastName":"Widmer-Schlumpf","SpeakerFullName":"Widmer-Schlumpf Eveline","SpeakerFunction":"BR-F","CouncilId":99,"CouncilName":"Conseil f\u00e9d\u00e9ral","CantonId":18,"CantonName":"Grisons","CantonAbbreviation":"GR","ParlGroupName":null,"ParlGroupAbbreviation":null,"SortOrder":1,"Start":"\/Date(1363620094276)\/","End":"\/Date(1363620189328)\/","Function":"BR-F","DisplaySpeaker":true,"LanguageOfText":"FR","Modified":"\/Date(1774877590383)\/","StartTimeWithTimezone":"\/Date(1363620094277+0060)\/","EndTimeWithTimezone":"\/Date(1363620189327+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null}]},"ID":"21226","Language":"FR","IdMeeting":"1452","VerbalixOid":402121,"SortOrder":23,"Modified":"\/Date(1774877590380)\/"}}