{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Iris Stalder","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/iris-stalder\/","title":"\u00c9valuation des immeubles en droit fiscal &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"sMIMI3601e\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/\">\u00c9valuation des immeubles en droit fiscal<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/evaluation-des-immeubles-en-droit-fiscal\/embed\/#?secret=sMIMI3601e\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0\u00c9valuation des immeubles en droit fiscal\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"sMIMI3601e\" 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":"La num\u00e9risation rec\u00e8le un grand potentiel pour l'\u00e9valuation des biens immobiliers. Gerhard Roesch et Goranco Pandurski montrent toutefois comment les \"simplifications\" d\u00e9j\u00e0 mises en \u0153uvre ou pr\u00e9vues dans de nombreux cantons contournent syst\u00e9matiquement les exigences de la l\u00e9gislation f\u00e9d\u00e9rale en mati\u00e8re de fixation ad\u00e9quate des valeurs v\u00e9nales et locatives - et donc aussi des valeurs fiscales et des valeurs locatives - et analysent les points faibles des autorit\u00e9s cantonales d'estimation.","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/08\/9-23_Roesch-Pandurski_1.jpg"}