{"id":16869,"date":"2023-10-04T02:31:40","date_gmt":"2023-10-04T00:31:40","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=16869"},"modified":"2023-11-15T17:02:09","modified_gmt":"2023-11-15T16:02:09","slug":"remise-et-report-dimpots","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/remise-et-report-dimpots\/","title":{"rendered":"Remise et report d\u2019imp\u00f4ts"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Du point de vue du droit mat\u00e9riel, le droit du report et de la remise d’une taxe de droit public est ax\u00e9 sur le fait que la remise doit en tout cas constituer l’exception absolue. Les motifs de remise qui doivent conduire \u00e0 une \u00e9quit\u00e9 au cas par cas ne doivent donc pas \u00eatre interpr\u00e9t\u00e9s de mani\u00e8re \u00ab\u00a0g\u00e9n\u00e9reuse\u00a0\u00bb ou \u00ab\u00a0large\u00a0\u00bb. Martin Kocher met en lumi\u00e8re les particularit\u00e9s et les constellations proc\u00e9durales du report et de la remise devant le Tribunal f\u00e9d\u00e9ral.<\/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\/remise-et-report-dimpots\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-16869","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[201]},"shp_steuerportal_must_use":{"translations":[{"id":16864,"link":"https:\/\/steuerportal.ch\/articles-specialises\/erlass-und-stundung-von-steuern\/","title":{"rendered":"Erlass und Stundung von Steuern"},"language":"de"},{"id":16869,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/remise-et-report-dimpots\/","title":{"rendered":"Remise et report d\u2019imp\u00f4ts"},"language":"fr"}]},"yoast_head":"\nRemise et report d\u2019imp\u00f4ts • 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\/remise-et-report-dimpots\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Remise et report d\u2019imp\u00f4ts • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Du point de vue du droit mat\u00e9riel, le droit du report et de la remise d'une taxe de droit public est ax\u00e9 sur le fait que la remise doit en tout cas constituer l'exception absolue. 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