{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Subject(ID=30995L,Language='IT')","uri":"https://ws.parlament.ch/OData.svc/Subject(ID=30995L,Language='IT')","type":"itsystems.Pd.DataServices.DataModel.Subject"},"Meetings":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Meeting(ID=1895L,Language='IT')","uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1895L,Language='IT')","type":"itsystems.Pd.DataServices.DataModel.Meeting"},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1895L,Language='IT')/Sessions"}},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1895L,Language='IT')/Subjects"}},"ID":"1895","Language":"IT","MeetingNumber":6,"IdSession":4917,"SessionNumber":17,"SessionName":"Sessione primaverile 2015","Council":1,"CouncilName":"Consiglio nazionale","CouncilAbbreviation":"CN","Date":"\/Date(1425859200000)\/","Begin":"1430","Modified":"\/Date(1447070414430)\/","LegislativePeriodNumber":49,"PublicationStatus":"final","MeetingOrderText":"Sesta seduta","SortOrder":6,"Location":"N"},"SubjectsBusiness":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20155080,IdSubject=30995L,Language='IT')","uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20155080,IdSubject=30995L,Language='IT')","type":"itsystems.Pd.DataServices.DataModel.SubjectBusiness"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20155080,IdSubject=30995L,Language='IT')/Subjects"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20155080,IdSubject=30995L,Language='IT')/Businesses"}},"IdSubject":"30995","BusinessNumber":20155080,"Language":"IT","BusinessShortNumber":"15.5080","Title":"Heure des questions.\nQuestion Bourgeois Jacques.\nAssouplissement fiscal\ndes entreprises frapp\u00e9es\npar le franc fort","SortOrder":1,"PublishedNotes":null,"Modified":"\/Date(1447069687593)\/","TitleDE":"Fragestunde.\nFrage Bourgeois Jacques.\nStarker Franken.\nSteuerliche Entlastung\nvon betroffenen Unternehmen","TitleFR":"Heure des questions.\nQuestion Bourgeois Jacques.\nAssouplissement fiscal\ndes entreprises frapp\u00e9es\npar le franc fort","TitleIT":null}]},"Transcripts":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=174364L,Language='IT')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=174364L,Language='IT')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=174364L,Language='IT')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=174364L,Language='IT')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=174364L,Language='IT')/Businesses"}},"ID":"174364","Language":"IT","IdSubject":"30995","VoteId":null,"PersonNumber":3934,"Type":1,"Text":"<pd_text><p>Le droit fiscal suisse est fond\u00e9 sur le principe de l'annualit\u00e9. Si l'appr\u00e9ciation du franc ne se corrige pas, les entreprises subiront cette ann\u00e9e des pertes de change, tant en ce qui concerne leurs stocks qu'en ce qui concerne les commandes ex\u00e9cut\u00e9es et factur\u00e9es en 2015 si les cr\u00e9ances sont en monnaie \u00e9trang\u00e8re. Ces pertes diminueront le b\u00e9n\u00e9fice et le capital propre imposable pour la p\u00e9riode de calcul 2015.</p>\n<p>Si les commandes pass\u00e9es cette ann\u00e9e ne sont ex\u00e9cut\u00e9es ou factur\u00e9es qu'en 2015, les entreprises peuvent, d\u00e8s la p\u00e9riode de calcul 2015, constituer des provisions pour les pertes de change attendues et r\u00e9duire ainsi leurs charges fiscales (principe de prudence).</p>\n<p>En raison des cr\u00e9ances fiscales plus faibles dues au recul du b\u00e9n\u00e9fice et du capital propre imposables pour l'actuelle p\u00e9riode de calcul, la Conf\u00e9d\u00e9ration, les cantons et les communes supportent une partie des pertes des entreprises. Cela a un effet de stabilisation automatique et soutient les entreprises concern\u00e9es, ce qui est \u00e0 la fois coh\u00e9rent par rapport au syst\u00e8me fiscal et appropri\u00e9 sous l'angle de la politique conjoncturelle. Aucune intervention de la Conf\u00e9d\u00e9ration ou des cantons n'est donc n\u00e9cessaire.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20150309","MeetingVerbalixOid":2572,"IdSession":"4917","SpeakerFirstName":"Eveline","SpeakerLastName":"Widmer-Schlumpf","SpeakerFullName":"Widmer-Schlumpf Eveline","SpeakerFunction":"BR-F","CouncilId":99,"CouncilName":"Consiglio federale","CantonId":18,"CantonName":"Grigioni","CantonAbbreviation":"GR","ParlGroupName":null,"ParlGroupAbbreviation":null,"SortOrder":1,"Start":"\/Date(1425914917428)\/","End":"\/Date(1425915034075)\/","Function":"BR-F","DisplaySpeaker":true,"LanguageOfText":"FR","Modified":"\/Date(1774877454563)\/","StartTimeWithTimezone":"\/Date(1425914917427+0060)\/","EndTimeWithTimezone":"\/Date(1425915034077+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null}]},"ID":"30995","Language":"IT","IdMeeting":"1895","VerbalixOid":457783,"SortOrder":26,"Modified":"\/Date(1774877454559)\/"}}