{"id":14429,"date":"2022-12-01T01:40:00","date_gmt":"2022-12-01T00:40:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=14429"},"modified":"2022-12-13T20:31:40","modified_gmt":"2022-12-13T19:31:40","slug":"entree-en-matiere-ou-non-entree-en-matiere","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/entree-en-matiere-ou-non-entree-en-matiere\/","title":{"rendered":"Entr\u00e9e en mati\u00e8re ou non-entr\u00e9e en mati\u00e8re\u200a?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Selon la Constitution f\u00e9d\u00e9rale, le Tribunal f\u00e9d\u00e9ral a pour mission de rendre la justice – il ne se saisit toutefois pas de l’affaire au sens large, mais juge ce qui lui est soumis selon des r\u00e8gles strictes qui doivent garantir un d\u00e9roulement \u00e9quitable et identique dans toutes les proc\u00e9dures, et n’entre m\u00eame pas en mati\u00e8re sur la question litigieuse dans pr\u00e8s de 30 pour cent des requ\u00eates. <\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":201,"display_name":"Martin Kocher","first_name":"Martin","last_name":"Kocher","description":"

PD Dr. iur., LLM (Taxation, LSE), Rechtsanwalt, dipl.
\nSteuerexperte; Lehrbeauftragter f\u00fcr Abgaberecht an
\nder Universit\u00e4t Basel; Pr\u00e4sidialgerichtsschreiber Abgaben
\n\/ wissenschaftlicher Berater am Schweizerischen
\nBundesgericht<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/10\/Martin-Kocher-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/martin-kocher\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/entree-en-matiere-ou-non-entree-en-matiere\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-14429","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[201]},"shp_steuerportal_must_use":{"translations":[{"id":14425,"link":"https:\/\/steuerportal.ch\/articles-specialises\/eintreten-oder-nichteintreten\/","title":{"rendered":"Eintreten oder Nichteintreten?"},"language":"de"},{"id":14429,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/entree-en-matiere-ou-non-entree-en-matiere\/","title":{"rendered":"Entr\u00e9e en mati\u00e8re ou non-entr\u00e9e en mati\u00e8re\u200a?"},"language":"fr"}]},"yoast_head":"\nEntr\u00e9e en mati\u00e8re ou non-entr\u00e9e en mati\u00e8re\u200a? 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