{"id":29360,"date":"2026-04-02T00:50:00","date_gmt":"2026-04-01T22:50:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=29360"},"modified":"2026-04-30T15:23:24","modified_gmt":"2026-04-30T13:23:24","slug":"dos-and-donts-dans-les-procedures-de-recours-en-matiere-fiscale","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dos-and-donts-dans-les-procedures-de-recours-en-matiere-fiscale\/","title":{"rendered":"Dos and Don\u2019ts dans la proc\u00e9dure de recours"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Une particularit\u00e9 du droit fiscal est que les fiscalistes sont \u00e9galement autoris\u00e9s \u00e0 agir en tant que repr\u00e9sentants dans les proc\u00e9dures de recours. Le fait qu\u2019ils exercent g\u00e9n\u00e9ralement une activit\u00e9 davantage de conseil que contentieuse incite Markus Berger, fort de sa longue exp\u00e9rience en tant que juge \u00e0 diff\u00e9rentes instances, \u00e0 attirer l\u2019attention sur certaines sp\u00e9cificit\u00e9s des proc\u00e9dures de recours, et notamment sur certains \u00abpi\u00e8ges\u00bb.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":3328,"display_name":"Markus Berger","first_name":"Markus","last_name":"Berger","description":"

RA Dr. iur., Steuerkanzlei Berger, nebenamtlicher Bundesrichter, ehem. Verwaltungsrichter (AG)<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/03\/berger_markus-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/markus-berger-2\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dos-and-donts-dans-les-procedures-de-recours-en-matiere-fiscale\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-29360","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[3328]},"shp_steuerportal_must_use":{"translations":[{"id":29345,"link":"https:\/\/steuerportal.ch\/articles-specialises\/dos-und-donts-im-steuerlichen-rechtsmittelverfahren\/","title":{"rendered":"Dos und Don\u2019ts im steuerlichen Rechtsmittelverfahren"},"language":"de"},{"id":29360,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/dos-and-donts-dans-les-procedures-de-recours-en-matiere-fiscale\/","title":{"rendered":"Dos and Don\u2019ts dans la proc\u00e9dure de recours"},"language":"fr"}]},"yoast_head":"\nDos and Don\u2019ts dans la proc\u00e9dure de recours • 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\/dos-and-donts-dans-les-procedures-de-recours-en-matiere-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dos and Don\u2019ts dans la proc\u00e9dure de recours • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Une particularit\u00e9 du droit fiscal est que les fiscalistes sont \u00e9galement autoris\u00e9s \u00e0 agir en tant que repr\u00e9sentants dans les proc\u00e9dures de recours. 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