{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"Commerce professionnel &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"87MIRxlS5X\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/\">Commerce professionnel<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/commerce-a-titre-commercial\/embed\/#?secret=87MIRxlS5X\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Commerce professionnel\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"87MIRxlS5X\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Selon le Tribunal f\u00e9d\u00e9ral, l\u2019imposition du \u00abcommer\u00e7ant professionnel\u00bb selon la LIFD et la LHID reste valable bien qu\u2019elle ait \u00e9t\u00e9 reprise de l\u2019AIFD et que sa teneur ait chang\u00e9. Patrick Waldburger analyse cette pratique fiscale et probl\u00e9matise l\u2019ins\u00e9curit\u00e9 juridique qui existe dans ce domaine pour les contribuables, r\u00e9sultant notamment d\u2019indices au contenu ind\u00e9termin\u00e9, \u00e0 la lumi\u00e8re du principe de l\u00e9galit\u00e9, qui exige que les cons\u00e9quences fiscales d\u00e9coulent avec&hellip;"}