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Sans opposition, la Conf\u00e9rence de conciliation vous propose de retenir la version du Conseil national \u00e0 l'article 9 alin\u00e9a 1, qui pr\u00e9voit que \"les actions annul\u00e9es sont remplac\u00e9es par des actions propres de la soci\u00e9t\u00e9\".</p>\n<p>Lors du vote sur l'ensemble au sein de la Conf\u00e9rence de conciliation, le projet a \u00e9t\u00e9 accept\u00e9 par 18 voix contre 0 et 7 abstentions.</p>\n<p>La r\u00e9glementation qui avait \u00e9t\u00e9 adopt\u00e9e par le Conseil national est judicieuse. Afin d'\u00e9viter une lacune dans la l\u00e9gislation, on doit en effet d\u00e9finir ce qu'il adviendrait \u00e0 la suite de l'annulation des actions. Si aucune action propre n'\u00e9tait \u00e9mise \u00e0 la place des actions annul\u00e9es, il en r\u00e9sulterait des positions vides dans le livre des actions. C'est pourquoi la version du Conseil national a \u00e9t\u00e9 pr\u00e9f\u00e9r\u00e9e ce matin \u00e0 celle du Conseil des Etats.</p>\n<p>Je note aussi, en tant que rapporteur, que pour la Conf\u00e9rence de conciliation, la transformation d'actions au porteur en actions nominatives n'aurait pas d'incidence fiscale, singuli\u00e8rement en termes de droits de timbre d'\u00e9mission, d'imp\u00f4t direct et d'imp\u00f4t anticip\u00e9.</p>\n<p>Je vous invite donc, au nom de la Conf\u00e9rence de conciliation, \u00e0 suivre la position que je viens de r\u00e9sumer.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20190619","MeetingVerbalixOid":3156,"IdSession":"5018","SpeakerFirstName":"Olivier","SpeakerLastName":"Feller","SpeakerFullName":"Feller Olivier","SpeakerFunction":"Mit-M","CouncilId":1,"CouncilName":"Consiglio nazionale","CantonId":22,"CantonName":"Vaud","CantonAbbreviation":"VD","ParlGroupName":"Gruppo liberale radicale","ParlGroupAbbreviation":"RL","SortOrder":3,"Start":"\/Date(1560942099572)\/","End":"\/Date(1560942210699)\/","Function":"*","DisplaySpeaker":true,"LanguageOfText":"FR","Modified":"\/Date(1774877187188)\/","StartTimeWithTimezone":"\/Date(1560942099573+0120)\/","EndTimeWithTimezone":"\/Date(1560942210700+0120)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=248077L,Language='IT')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248077L,Language='IT')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248077L,Language='IT')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248077L,Language='IT')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248077L,Language='IT')/Businesses"}},"ID":"248077","Language":"IT","IdSubject":"46546","VoteId":null,"PersonNumber":3830,"Type":1,"Text":"<pd_text><p><b>Bundesgesetz zur Umsetzung von Empfehlungen des Globalen Forums \u00fcber Transparenz und Informationsaustausch f\u00fcr Steuerzwecke</b>[GZ]</p>\n<p><b>Loi f\u00e9d\u00e9rale sur la mise en oeuvre des recommandations du Forum mondial sur la transparence et l'\u00e9change de renseignements \u00e0 des fins fiscales</b>[GZ]</p>\n<p>[VS][GZ]</p>\n<p><b>\u00dcbergangsbestimmungen der \u00c4nderung vom ...</b>[GZ]</p>\n<p><i>Antrag der Einigungskonferenz</i>[GZ]</p>\n<p><i>Art. 9 Abs. 1 </i>[GZ]</p>\n<p>Aktien von Aktion\u00e4ren, die f\u00fcnf Jahre nach Inkrafttreten von Artikel 622 Absatz 1bis beim Gericht ihre Eintragung in das Aktienbuch der Gesellschaft nach Artikel 8 nicht beantragt haben, werden von Gesetzes wegen nichtig. Die Aktion\u00e4re verlieren ihre mit den Aktien verbundenen Rechte. Die nichtigen Aktien werden durch eigene Aktien ersetzt.</p>\n<p>[VS]</p>\n<p><b>Dispositions transitoires de la modification du ...</b>[GZ]</p>\n<p><i>Proposition de la Conf\u00e9rence de conciliation </i>[GZ]</p>\n<p><i>Art. 9 al. 1 </i>[GZ]</p>\n<p>Les actions d'actionnaires qui, cinq ans apr\u00e8s l'entr\u00e9e en vigueur de l'article 622 alin\u00e9a 1bis, n'ont pas demand\u00e9 au tribunal leur inscription au registre des actions conform\u00e9ment \u00e0 l'article 8, sont annul\u00e9es de par la loi. Les actionnaires sont d\u00e9chus de leurs droits li\u00e9s aux actions. Les actions annul\u00e9es sont remplac\u00e9es par des actions propres de la soci\u00e9t\u00e9.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20190619","MeetingVerbalixOid":3156,"IdSession":"5018","SpeakerFirstName":"Marina","SpeakerLastName":"Carobbio Guscetti","SpeakerFullName":"Carobbio Guscetti Marina","SpeakerFunction":"P-F","CouncilId":1,"CouncilName":"Consiglio nazionale","CantonId":27,"CantonName":"Ticino","CantonAbbreviation":"TI","ParlGroupName":"Gruppo socialista","ParlGroupAbbreviation":"S","SortOrder":1,"Start":"\/Date(1560941913509)\/","End":"\/Date(1560942015324)\/","Function":"P-F","DisplaySpeaker":false,"LanguageOfText":null,"Modified":"\/Date(1774877187185)\/","StartTimeWithTimezone":"\/Date(1560941913510+0120)\/","EndTimeWithTimezone":"\/Date(1560942015323+0120)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=248093L,Language='IT')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248093L,Language='IT')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248093L,Language='IT')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248093L,Language='IT')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=248093L,Language='IT')/Businesses"}},"ID":"248093","Language":"IT","IdSubject":"46546","VoteId":null,"PersonNumber":4052,"Type":1,"Text":"<pd_text><p>Heute Morgen hat sich die Einigungskonferenz der Kommissionen f\u00fcr Wirtschaft und Abgaben von National- und St\u00e4nderat mit der letzten verbleibenden Differenz in diesem Gesch\u00e4ft auseinandergesetzt. Die Einigungskonferenz ist dem Beschluss des Nationalrates gefolgt. Dies bedeutet, dass in Artikel 9 der \u00dcbergangsbestimmungen der kl\u00e4rende Satz aufgenommen wird, dass die nichtigen Aktien durch eigene Aktien ersetzt werden. Massgebend f\u00fcr den deutlichen Entscheid der Einigungskonferenz waren die zus\u00e4tzlichen Erl\u00e4uterungen des Bundesrates und der Verwaltung. Diese Erl\u00e4uterungen und eine vorgelegte Notiz werden in einem Leitfaden zum Vorgehen f\u00fcr die Betroffenen, die ihre Inhaberaktien in Namenaktien umwandeln m\u00fcssen, vom Bundesrat publiziert.</p>\n<p>Der Einigungskonferenz ist es aber wichtig, Folgendes festzuhalten: Bei diesem Vorgang der Umwandlung der Inhaberaktien in Namenaktien sollen keine direkten Steuern f\u00fcr die Betroffenen anfallen. Dies betrifft sowohl [PAGE 1209] Verrechnungssteuern als auch Emissionsabgaben. Ebenfalls sollen keine Registergeb\u00fchren f\u00e4llig werden.</p>\n<p>Ich bitte Sie, dem Antrag der Einigungskonferenz zuzustimmen; der Entscheid fiel mit 18 zu 0 Stimmen bei 7 Enthaltungen.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20190619","MeetingVerbalixOid":3156,"IdSession":"5018","SpeakerFirstName":"Markus","SpeakerLastName":"Ritter","SpeakerFullName":"Ritter Markus","SpeakerFunction":"Mit-M","CouncilId":1,"CouncilName":"Consiglio nazionale","CantonId":17,"CantonName":"San Gallo","CantonAbbreviation":"SG","ParlGroupName":"Gruppo PPD","ParlGroupAbbreviation":"M-E","SortOrder":2,"Start":"\/Date(1560942015324)\/","End":"\/Date(1560942099572)\/","Function":"*","DisplaySpeaker":true,"LanguageOfText":"DE","Modified":"\/Date(1774877187186)\/","StartTimeWithTimezone":"\/Date(1560942015323+0120)\/","EndTimeWithTimezone":"\/Date(1560942099573+0120)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null}]},"ID":"46546","Language":"IT","IdMeeting":"4213","VerbalixOid":595139,"SortOrder":5,"Modified":"\/Date(1774877187183)\/"}}