{"id":27089,"date":"2025-10-01T06:00:00","date_gmt":"2025-10-01T04:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=27089"},"modified":"2025-10-01T15:05:56","modified_gmt":"2025-10-01T13:05:56","slug":"responsabilite-penale-mandataire","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/responsabilite-penale-mandataire\/","title":{"rendered":"Responsabilit\u00e9 p\u00e9nale mandataire"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

\u00c0 partir des principes et notions pertinents du droit p\u00e9nal, Pierre-Marie Glauser pr\u00e9sente les configurations de l\u2019auteur et du complice dans les infractions fiscales, qui peuvent varier pour les diff\u00e9rentes formes d\u2019imposition, et offre un aper\u00e7u des risques p\u00e9naux auxquels les mandataires fiscaux s\u2019exposent dans le cadre de leur activit\u00e9 pour le compte de leurs clients.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1221,"display_name":"Pierre-Marie Glauser","first_name":"Pierre-Marie","last_name":"Glauser","description":"

Dr iur., lic. oec. HSG, Expert fiscal dipl., Avocat, Professeur de droit fiscal, Universit\u00e9 de Lausanne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/09\/glauser_pierre_marie-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/pierre-marie-glauser\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/responsabilite-penale-mandataire\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-27089","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1221]},"shp_steuerportal_must_use":{"translations":[{"id":27083,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-strafrechtliche-verantwortlichkeit-von-steuerbevollmachtigten\/","title":{"rendered":"Die strafrechtliche Verantwortlichkeit von Steuerbevollm\u00e4chtigten"},"language":"de"},{"id":27089,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/responsabilite-penale-mandataire\/","title":{"rendered":"Responsabilit\u00e9 p\u00e9nale mandataire"},"language":"fr"}]},"yoast_head":"\nResponsabilit\u00e9 p\u00e9nale mandataire • 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\/responsabilite-penale-mandataire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Responsabilit\u00e9 p\u00e9nale mandataire • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir des principes et notions pertinents du droit p\u00e9nal, Pierre-Marie Glauser pr\u00e9sente les configurations de l\u2019auteur et du complice dans les 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