{"id":23597,"date":"2025-01-01T07:07:00","date_gmt":"2025-01-01T06:07:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=23597"},"modified":"2025-01-07T16:25:14","modified_gmt":"2025-01-07T15:25:14","slug":"determination-de-la-date-de-notification-dans-la-procedure-fiscale","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/determination-de-la-date-de-notification-dans-la-procedure-fiscale\/","title":{"rendered":"La d\u00e9termination de la date de notification dans la proc\u00e9dure fiscale"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans la proc\u00e9dure fiscale, \u00e0 la date de la notification d\u2019une d\u00e9cision correspond le d\u00e9but du d\u00e9lai de recours. Il est ainsi primordial qu\u2019elle soit d\u00e9termin\u00e9e pr\u00e9cis\u00e9ment, \u00e9tant donn\u00e9 que des int\u00e9r\u00eats financiers importants sont souvent en jeu. Gassmann clarifie, \u00e0 l\u2019aide de la proc\u00e9dure administrative, les droits et obligations cr\u00e9\u00e9s par la d\u00e9cision de l\u2019autorit\u00e9 ainsi que des cas de figure li\u00e9s \u00e0 une inobservation des d\u00e9lais.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2821,"display_name":"Gregor Gassmann","first_name":"Gregor","last_name":"Gassmann","description":"

Dr. iur., Rechtsanwalt, Gerichtsschreiber am Bundesverwaltungsgericht, St. Gallen<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/12\/gregor_gassmann-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/gregor-gassmann\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/determination-de-la-date-de-notification-dans-la-procedure-fiscale\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-23597","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[2821]},"shp_steuerportal_must_use":{"translations":[{"id":23583,"link":"https:\/\/steuerportal.ch\/articles-specialises\/bestimmung-des-zustellungszeitpunkts-im-steuerverfahren\/","title":{"rendered":"Bestimmung des Zustellungszeitpunkts im Steuerverfahren"},"language":"de"},{"id":23597,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/determination-de-la-date-de-notification-dans-la-procedure-fiscale\/","title":{"rendered":"La d\u00e9termination de la date de notification dans la proc\u00e9dure fiscale"},"language":"fr"}]},"yoast_head":"\nLa d\u00e9termination de la date de notification dans la proc\u00e9dure 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\/determination-de-la-date-de-notification-dans-la-procedure-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La d\u00e9termination de la date de notification dans la proc\u00e9dure fiscale • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans la proc\u00e9dure fiscale, \u00e0 la date de la notification d\u2019une d\u00e9cision correspond le d\u00e9but du d\u00e9lai de recours. 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