{"id":18314,"date":"2024-04-02T23:00:00","date_gmt":"2024-04-02T21:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18314"},"modified":"2024-03-29T17:02:04","modified_gmt":"2024-03-29T16:02:04","slug":"in-dubio-pro-fisco","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-dubio-pro-fisco\/","title":{"rendered":"In dubio pro fisco?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

En comparaison internationale, le fisc suisse semble b\u00e9n\u00e9ficier de nets avantages nets par rapport aux contribuables devant le Tribunal f\u00e9d\u00e9ral en mati\u00e8re fiscale, ce qui pourrait remettre en question le principe de l\u2019\u00e9galit\u00e9 de traitement. Delia Amrein et Charles Hermann pr\u00e9sentent trois th\u00e8ses expliquant pourquoi les chances de succ\u00e8s d\u2019un recours de la part des contribuables sont significativement plus faibles, qui s\u2019\u00e9l\u00e8vent \u00e0 environ 11%.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2471,"display_name":"Delia Amrein","first_name":"Delia","last_name":"Amrein","description":"

Trainee Lawyer, Lenz & Staehelin, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/delia_amrein-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/delia-amrein-2\/"},{"ID":2472,"display_name":"Charles Hermann","first_name":"Charles","last_name":"Hermann","description":"

Partner, KPMG FS Tax, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/charles_hermann-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/charles-hermann\/"}],"related_sht_promodule":["Revue fiscale → Divers<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-dubio-pro-fisco\/shtpdf\/","language":"fr"},"sht_proarticle_category":[268],"sht_proarticle_tag":[],"class_list":["post-18314","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-divers"],"acf":{"authors":[2471,2472]},"shp_steuerportal_must_use":{"translations":[{"id":18311,"link":"https:\/\/steuerportal.ch\/articles-specialises\/in-dubio-pro-fisco\/","title":{"rendered":"In dubio pro fisco?"},"language":"de"},{"id":18314,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-dubio-pro-fisco\/","title":{"rendered":"In dubio pro fisco?"},"language":"fr"}]},"yoast_head":"\nIn dubio pro fisco? • 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\/in-dubio-pro-fisco\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"In dubio pro fisco? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"En comparaison internationale, le fisc suisse semble b\u00e9n\u00e9ficier de nets avantages nets par rapport aux contribuables devant le Tribunal f\u00e9d\u00e9ral en mati\u00e8re fiscale, ce qui pourrait remettre en question le principe de l\u2019\u00e9galit\u00e9 de traitement. 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