{"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":"Principe de d\u00e9terminance en mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA) &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ZhqTJLCj5j\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-determinance-en-matiere-de-tva\/\">Principe de d\u00e9terminance en mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-determinance-en-matiere-de-tva\/embed\/#?secret=ZhqTJLCj5j\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Principe de d\u00e9terminance en mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA)\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"ZhqTJLCj5j\" 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":"Le principe de d\u00e9terminance (\u00abMassgeblichkeitsprinzip\u00bb) constitue traditionnellement le lien fondamental entre la comptabilit\u00e9 commerciale et le droit fiscal. Dans ce contexte, Harun Can examine la validit\u00e9 de ce principe en mati\u00e8re de taxe sur la valeur ajout\u00e9e, pr\u00e9sente les r\u00e8gles de correction pr\u00e9vues par la LTVA et analyse, dans une deuxi\u00e8me partie, deux cas de figure dans lesquels le TAF se serait, selon l'auteur, \u00e9cart\u00e9 du principe de d\u00e9terminance en se fondant sur des&hellip;"}