{"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":"Provisions pour vacances non prises &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"0QQGaItVQr\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-vacances-non-prises\/\">Provisions pour vacances non prises<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/provisions-pour-vacances-non-prises\/embed\/#?secret=0QQGaItVQr\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Provisions pour vacances non prises\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"0QQGaItVQr\" 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":"Les provisions constitu\u00e9es par les entreprises pour les jours de vacances non pris de leurs employ\u00e9s n\u2019ont, en raison du principe de l\u2019autorit\u00e9 du bilan commercial, jamais fait couler d\u2019encre en droit fiscal, jusqu\u2019\u00e0 ce que le Tribunal f\u00e9d\u00e9ral estime, dans un arr\u00eat 9C_192\/2024 controvers\u00e9, qu\u2019elles n\u2019ont pas l\u2019effet de provision justifi\u00e9e au sens de l\u2019art. 63 al. 1 let. c LIFD. Thomas Hug et Manuel Angehrn apportent de la clart\u00e9 gr\u00e2ce \u00e0 une analyse du droit fiscal et commercial."}