{"id":12337,"date":"2022-03-01T16:58:00","date_gmt":"2022-03-01T15:58:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=12337"},"modified":"2022-04-08T00:54:16","modified_gmt":"2022-04-07T22:54:16","slug":"la-procedure-amiable-selon-la-lecf","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-amiable-selon-la-lecf\/","title":{"rendered":"La proc\u00e9dure amiable selon la LECF"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Jusqu\u2019\u00e0 l\u2019entr\u00e9e en vigueur, le 1er janvier 2022, de la LECF et de son ordonnance, la proc\u00e9dure amiable n\u2019\u00e9tait pas r\u00e9gl\u00e9e dans le droit interne. L\u2019article de Philipp Betschart et Andrea Hildebrand offre un examen approfondi de la nouvelle loi et suit la structure de la proc\u00e9dure amiable.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1261,"display_name":"Philipp Betschart","first_name":"Philipp","last_name":"Betschart","description":"

Lic. iur., Rechtsanwalt, dipl. Steuerexperte, Mitglied der Gesch\u00e4ftsleitung und Leiter Bereich Recht und Gesetzgebung, Kantonales Steueramt Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/Betschart_Philipp_neu-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/philipp-betschart\/"},{"ID":1476,"display_name":"Andrea Hildebrand","first_name":"Andrea","last_name":"Hildebrand","description":"

M. A. HSG, Rechtsanw\u00e4ltin, dipl. Steuerexpertin, Leiterin Rechtsdienst, Kantonales Steueramt Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/02\/Andrea-Hildebrand-2-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-hildebrand\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-amiable-selon-la-lecf\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-12337","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1261,1476]},"shp_steuerportal_must_use":{"translations":[{"id":12334,"link":"https:\/\/steuerportal.ch\/articles-specialises\/das-verstaendigungsverfahren-nach-stadg\/","title":{"rendered":"Das Verst\u00e4ndigungsverfahren nach StADG"},"language":"de"},{"id":12337,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-amiable-selon-la-lecf\/","title":{"rendered":"La proc\u00e9dure amiable selon la LECF"},"language":"fr"}]},"yoast_head":"\nLa proc\u00e9dure amiable selon la LECF • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-amiable-selon-la-lecf\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La proc\u00e9dure amiable selon la LECF • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Jusqu\u2019\u00e0 l\u2019entr\u00e9e en vigueur, le 1er janvier 2022, de la LECF et de son ordonnance, la proc\u00e9dure amiable n\u2019\u00e9tait pas r\u00e9gl\u00e9e dans le droit interne. 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