{"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":"Responsabilit\u00e9 p\u00e9nale mandataire &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"RujVHYagl5\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/responsabilite-penale-mandataire\/\">Responsabilit\u00e9 p\u00e9nale mandataire<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/responsabilite-penale-mandataire\/embed\/#?secret=RujVHYagl5\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Responsabilit\u00e9 p\u00e9nale mandataire\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"RujVHYagl5\" 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":"\u00c0 partir des principes et notions pertinents du droit p\u00e9nal, Pierre-Marie Glauser pr\u00e9sente les configurations de l\u2019auteur et du complice dans les infractions fiscales, qui peuvent varier pour les diff\u00e9rentes formes d\u2019imposition, et offre un aper\u00e7u des risques p\u00e9naux auxquels les mandataires fiscaux s\u2019exposent dans le cadre de leur activit\u00e9 pour le compte de leurs clients.","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/10\/image.png","thumbnail_width":1584,"thumbnail_height":744}