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proc&eacute;dure en rappel d&rsquo;imp&ocirc;t et soustraction d&rsquo;imp&ocirc;t (LIFD&#8239;; LHID&#8239;; Cst.&#8239;; GE) La mise en &oelig;uvre de la proc&eacute;dure simplifi&eacute;e, qui permet de faire abstraction des &eacute;l&eacute;ments de revenus et de fortune ne se trouvant pas en Suisse, n&rsquo;exc&egrave;de pas le pouvoir d&rsquo;appr&eacute;ciation dont l&rsquo;autorit&eacute; de&hellip;<\/p>\n","protected":false},"author":74,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-simplifiee%e2%80%af-taxation-doffice%e2%80%af-procedure-en-rappel-dimpot-et-soustraction-dimpot-lifd%e2%80%af-lhid%e2%80%af-cst-%e2%80%af-ge\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-1135","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":""},"shp_steuerportal_must_use":{"translations":[{"id":1135,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/taxation-simplifiee%e2%80%af-taxation-doffice%e2%80%af-procedure-en-rappel-dimpot-et-soustraction-dimpot-lifd%e2%80%af-lhid%e2%80%af-cst-%e2%80%af-ge\/","title":{"rendered":"Taxation simplifi\u00e9e\u202f; 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