{"id":14441,"date":"2022-12-01T01:50:00","date_gmt":"2022-12-01T00:50:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=14441"},"modified":"2022-12-09T15:13:39","modified_gmt":"2022-12-09T14:13:39","slug":"de-la-genese-dun-arret-du-tribunal-federal-en-matiere-fiscale","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-genese-dun-arret-du-tribunal-federal-en-matiere-fiscale\/","title":{"rendered":"De la gen\u00e8se d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral en mati\u00e8re fiscale"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

M\u00eame pour les avocats et les conseillers fiscaux exp\u00e9riment\u00e9s en mati\u00e8re de proc\u00e9dure, le Tribunal f\u00e9d\u00e9ral est une sorte de \u00ab\u00a0blackbox\u00a0\u00bb: Moritz Seiler fait la lumi\u00e8re sur la vie interne et les processus de cette myst\u00e9rieuse machinerie et d\u00e9crit ce qui se passe entre la d\u00e9position du recours et de l’avance de frais et l’arr\u00eat et la facture pour les frais de justice.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":742,"display_name":"Moritz Seiler","first_name":"Moritz","last_name":"Seiler","description":"

lic.\u2009iur., MSc, Rechtsanwalt, Gerichtsschreiber am Bundesgericht, Lausanne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/10\/Seiler_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/moritz-seiler\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-genese-dun-arret-du-tribunal-federal-en-matiere-fiscale\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-14441","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[742]},"shp_steuerportal_must_use":{"translations":[{"id":14438,"link":"https:\/\/steuerportal.ch\/articles-specialises\/wie-entsteht-ein-steuerrechtliches-urteil-des-bundesgerichts\/","title":{"rendered":"Wie entsteht ein steuerrechtliches Urteil des Bundesgerichts?"},"language":"de"},{"id":14441,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/de-la-genese-dun-arret-du-tribunal-federal-en-matiere-fiscale\/","title":{"rendered":"De la gen\u00e8se d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral en mati\u00e8re fiscale"},"language":"fr"}]},"yoast_head":"\nDe la gen\u00e8se d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral en mati\u00e8re fiscale • 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\/de-la-genese-dun-arret-du-tribunal-federal-en-matiere-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De la gen\u00e8se d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral en mati\u00e8re fiscale • steuerportal.ch\" \/>\n<meta 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