{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Subject(ID=70649L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Subject(ID=70649L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Subject"},"Meetings":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Meeting(ID=5193L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=5193L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Meeting"},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=5193L,Language='FR')/Sessions"}},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=5193L,Language='FR')/Subjects"}},"ID":"5193","Language":"FR","MeetingNumber":5,"IdSession":5212,"SessionNumber":12,"SessionName":"Session de printemps 2026","Council":2,"CouncilName":"Conseil des Etats","CouncilAbbreviation":"CE","Date":"\/Date(1773014400000)\/","Begin":"1515","Modified":"\/Date(1776440919470)\/","LegislativePeriodNumber":52,"PublicationStatus":"final","MeetingOrderText":"Cinqui\u00e8me s\u00e9ance","SortOrder":5,"Location":"S"},"SubjectsBusiness":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20254741,IdSubject=70649L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20254741,IdSubject=70649L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.SubjectBusiness"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20254741,IdSubject=70649L,Language='FR')/Subjects"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20254741,IdSubject=70649L,Language='FR')/Businesses"}},"IdSubject":"70649","BusinessNumber":20254741,"Language":"FR","BusinessShortNumber":"25.4741","Title":"Exon\u00e9ration des provisions pour co\u00fbts d\u2019int\u00e9gration","SortOrder":1,"PublishedNotes":"Ordnungsantrag - Motion d'ordre\n","Modified":"\/Date(1769070330513)\/","TitleDE":"Motion Ettlin Erich.\nSteuerliche Beg\u00fcnstigung\nvon Integrationsr\u00fcckstellungen","TitleFR":"Motion Ettlin Erich.\nExon\u00e9ration des provisions\npour co\u00fbts d'int\u00e9gration","TitleIT":null}]},"Transcripts":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=370514L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370514L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370514L,Language='FR')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370514L,Language='FR')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370514L,Language='FR')/Businesses"}},"ID":"370514","Language":"FR","IdSubject":"70649","VoteId":null,"PersonNumber":4055,"Type":1,"Text":"<pd_text><p><i>Ordnungsantrag Maillard Pierre-Yves</i>[GZ]</p>\n<p>Zuweisung der Motion 25.4741 an die zust\u00e4ndige Kommission zur Vorpr\u00fcfung.</p>\n<p>[VS]</p>\n<p><i>Motion d'ordre Maillard Pierre-Yves</i>[GZ]</p>\n<p>Transmettre la motion 25.4741 \u00e0 la commission comp\u00e9tente pour examen pr\u00e9alable.</p>\n</pd_text>","MeetingCouncilAbbreviation":"S","MeetingDate":"20260309","MeetingVerbalixOid":4136,"IdSession":"5212","SpeakerFirstName":"Stefan","SpeakerLastName":"Engler","SpeakerFullName":"Engler Stefan","SpeakerFunction":"P-M","CouncilId":2,"CouncilName":"Conseil des Etats","CantonId":18,"CantonName":"Grisons","CantonAbbreviation":"GR","ParlGroupName":"Le Groupe du Centre. 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Le th\u00e8me des successions et des reprises d'entreprises est un th\u00e8me important. Je pense qu'on peut effectivement imaginer y apporter des am\u00e9liorations. Toutefois, dans l'avis du Conseil f\u00e9d\u00e9ral, on ne voit aucune estimation des pertes fiscales que pourrait entra\u00eener la solution propos\u00e9e par M.[NB]Ettlin. C'est la raison pour laquelle je me suis permis de vous proposer de traiter la motion en commission, pour estimer les pertes fiscales qui seraient occasionn\u00e9es avec cette solution.</p>\n</pd_text>","MeetingCouncilAbbreviation":"S","MeetingDate":"20260309","MeetingVerbalixOid":4136,"IdSession":"5212","SpeakerFirstName":"Pierre-Yves","SpeakerLastName":"Maillard","SpeakerFullName":"Maillard Pierre-Yves","SpeakerFunction":"Mit-M","CouncilId":2,"CouncilName":"Conseil des Etats","CantonId":22,"CantonName":"Vaud","CantonAbbreviation":"VD","ParlGroupName":"Groupe socialiste","ParlGroupAbbreviation":"S","SortOrder":2,"Start":"\/Date(1773077665286)\/","End":"\/Date(1773077707397)\/","Function":"Mit-M","DisplaySpeaker":true,"LanguageOfText":"FR","Modified":"\/Date(1790267803248)\/","StartTimeWithTimezone":"\/Date(1773077665287+0060)\/","EndTimeWithTimezone":"\/Date(1773077707397+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=370518L,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370518L,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370518L,Language='FR')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370518L,Language='FR')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=370518L,Language='FR')/Businesses"}},"ID":"370518","Language":"FR","IdSubject":"70649","VoteId":null,"PersonNumber":4055,"Type":1,"Text":"<pd_text><p><b>Pr\u00e4sident</b> (Engler Stefan, Pr\u00e4sident): Das Wort hat der Motion\u00e4r.</p>\n</pd_text>","MeetingCouncilAbbreviation":"S","MeetingDate":"20260309","MeetingVerbalixOid":4136,"IdSession":"5212","SpeakerFirstName":"Stefan","SpeakerLastName":"Engler","SpeakerFullName":"Engler Stefan","SpeakerFunction":"P-M","CouncilId":2,"CouncilName":"Conseil des Etats","CantonId":18,"CantonName":"Grisons","CantonAbbreviation":"GR","ParlGroupName":"Le Groupe du Centre. 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