{"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":"S\u00fbret\u00e9s (LIFD; GE) &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"g4d7FQFB5D\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/suretes-lifd-ge\/\">S\u00fbret\u00e9s (LIFD; GE)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/suretes-lifd-ge\/embed\/#?secret=g4d7FQFB5D\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0S\u00fbret\u00e9s (LIFD; GE)\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"g4d7FQFB5D\" 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":"Lorsqu&rsquo;une cr&eacute;ance fiscale est prescrite, elle n&rsquo;est plus exigible, de sorte que des s&ucirc;ret&eacute;s ne peuvent plus &ecirc;tre requises pour la garantir.Lorsque des s&ucirc;ret&eacute;s sont requises pour garantir le paiement de l&rsquo;IFD de plusieurs p&eacute;riodes fiscales, le Tribunal f&eacute;d&eacute;ral doit examiner&nbsp;prima facie&nbsp;si, de mani&egrave;re globale, le montant total des s&ucirc;ret&eacute;s est devenu manifestement excessif en raison de la&hellip;"}