{"id":12347,"date":"2022-03-01T16:56:00","date_gmt":"2022-03-01T15:56:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=12347"},"modified":"2022-04-08T00:56:48","modified_gmt":"2022-04-07T22:56:48","slug":"la-procedure-de-rappel-dimpot-devant-les-tribunaux","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\/","title":{"rendered":"La proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La doctrine fiscale accorde actuellement peu d\u2019attention \u00e0 la proc\u00e9dure de rappel d\u2019imp\u00f4t. En raison de l\u2019augmentation des prescriptions en mati\u00e8re de transparence, il gagnera toutefois en importance \u00e0 l\u2019avenir. Corinna Bigler approfondit divers points de droit proc\u00e9dural et mat\u00e9riel qui rev\u00eatent une importance particuli\u00e8re dans la proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1474,"display_name":"Corinna Bigler","first_name":"Corinna","last_name":"Bigler","description":"

Rechtsanw\u00e4ltin, LL. M., dipl. Steuerexpertin, Gerichtsschreiberin am Verwaltungsgericht Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/02\/StR-3-22_Corinna-Bigler-2-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/corinna-bigler\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-12347","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1474]},"shp_steuerportal_must_use":{"translations":[{"id":12342,"link":"https:\/\/steuerportal.ch\/articles-specialises\/das-nachsteuerverfahren-vor-gericht\/","title":{"rendered":"Das Nachsteuerverfahren vor Gericht"},"language":"de"},{"id":12347,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\/","title":{"rendered":"La proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux"},"language":"fr"}]},"yoast_head":"\nLa proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux • 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-de-rappel-dimpot-devant-les-tribunaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La doctrine fiscale accorde actuellement peu d\u2019attention \u00e0 la proc\u00e9dure de rappel d\u2019imp\u00f4t. En raison de l\u2019augmentation des prescriptions en mati\u00e8re de transparence, il gagnera toutefois en importance \u00e0 l\u2019avenir. Corinna Bigler approfondit divers points de droit proc\u00e9dural et mat\u00e9riel qui rev\u00eatent une importance particuli\u00e8re dans la proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-07T22:56:48+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"36 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\\\/\",\"name\":\"La proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2022-03-01T15:56:00+00:00\",\"dateModified\":\"2022-04-07T22:56:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"La proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-procedure-de-rappel-dimpot-devant-les-tribunaux\/","og_locale":"fr_FR","og_type":"article","og_title":"La proc\u00e9dure de rappel d\u2019imp\u00f4t devant les tribunaux • steuerportal.ch","og_description":"La doctrine fiscale accorde actuellement peu d\u2019attention \u00e0 la proc\u00e9dure de rappel d\u2019imp\u00f4t. 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