{"id":16081,"date":"2023-05-01T09:29:20","date_gmt":"2023-05-01T07:29:20","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=16081"},"modified":"2023-06-23T01:52:11","modified_gmt":"2023-06-22T23:52:11","slug":"notion-dintermediaire-dans-le-droit-de-timbre-de-negociation","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\/","title":{"rendered":"Notion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La notion d'\u00a0\u00bbinterm\u00e9diation\u00a0\u00bb dans le droit du droit de timbre de n\u00e9gociation reste ind\u00e9termin\u00e9e, m\u00eame apr\u00e8s deux arr\u00eats importants de 2021: Elle est utilis\u00e9e \u00e0 plusieurs reprises et \u00e0 chaque fois avec des significations diff\u00e9rentes. Stefan Oesterhelt et Miriam K\u00e4mpf analysent les diff\u00e9rentes utilisations, les confrontent et mettent en \u00e9vidence les questions rest\u00e9es en suspens dans la pratique.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"},{"ID":1759,"display_name":"Miriam K\u00e4mpf","first_name":"Miriam","last_name":"K\u00e4mpf","description":"

Rechtsanw\u00e4ltin, Homburger AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/10\/StR-11-22_Miriam-Kaempf-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/miriam-kaempf\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-16081","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48,1759]},"shp_steuerportal_must_use":{"translations":[{"id":16078,"link":"https:\/\/steuerportal.ch\/articles-specialises\/vermittlerbegriff-bei-der-umsatzabgabe\/","title":{"rendered":"Vermittlerbegriff bei der Umsatzabgabe"},"language":"de"},{"id":16081,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\/","title":{"rendered":"Notion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation"},"language":"fr"}]},"yoast_head":"\nNotion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation • 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\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La notion d'"interm\u00e9diation" dans le droit du droit de timbre de n\u00e9gociation reste ind\u00e9termin\u00e9e, m\u00eame apr\u00e8s deux arr\u00eats importants de 2021: Elle est utilis\u00e9e \u00e0 plusieurs reprises et \u00e0 chaque fois avec des significations diff\u00e9rentes. Stefan Oesterhelt et Miriam K\u00e4mpf analysent les diff\u00e9rentes utilisations, les confrontent et mettent en \u00e9vidence les questions rest\u00e9es en suspens dans la pratique.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-22T23:52:11+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=\"38 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\\\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\\\/\",\"name\":\"Notion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-05-01T07:29:20+00:00\",\"dateModified\":\"2023-06-22T23:52:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\\\/#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\":\"Notion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation\"}]},{\"@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":"Notion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation • 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\/notion-dintermediaire-dans-le-droit-de-timbre-de-negociation\/","og_locale":"fr_FR","og_type":"article","og_title":"Notion d\u2019interm\u00e9diaire dans le droit de timbre de n\u00e9gociation • steuerportal.ch","og_description":"La notion d'\"interm\u00e9diation\" dans le droit du droit de timbre de n\u00e9gociation reste ind\u00e9termin\u00e9e, m\u00eame apr\u00e8s deux arr\u00eats importants de 2021: Elle est utilis\u00e9e \u00e0 plusieurs reprises et \u00e0 chaque fois avec des significations diff\u00e9rentes. 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