{"id":3476,"date":"2018-12-12T10:05:47","date_gmt":"2018-12-12T09:05:47","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=3476"},"modified":"2020-06-22T12:54:16","modified_gmt":"2020-06-22T10:54:16","slug":"prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge\/","title":{"rendered":"Prescription proc\u00e9dure en rappel d\u2019imp\u00f4t et soustraction d\u2019imp\u00f4t\u202f; distribution dissimul\u00e9e de b\u00e9n\u00e9fice (LIFD\u202f; LHID\u202f; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Selon l&rsquo;art. 152 al. 3 LIFD, le droit de proc&eacute;der au rappel d&rsquo;imp&ocirc;t s&rsquo;&eacute;teint quinze ans apr&egrave;s la fin de la p&eacute;riode fiscale &agrave; laquelle il se rapporte. Ce d&eacute;lai de quinze ans est un d&eacute;lai de p&eacute;remption. Le fait que l&rsquo;Administration cantonale ait proc&eacute;d&eacute; par taxation d&rsquo;office au cours de la proc&eacute;dure en rappel d&rsquo;imp&ocirc;t, ce qui est possible, n&rsquo;a pas d&rsquo;incidence sur&hellip;<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":74,"display_name":"Redaktion Steuer Revue","first_name":"","last_name":"","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/11\/StP_Profilbild_RED_DE_quadratisch.jpg","organiser_data":{"public_organiser_name":"Redaktion Steuer Revue","public_organiser_page":false,"offer":"","location":"","preamble":"","public_organiser_logo":false},"url":"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/"}],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-3476","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":3476,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge\/","title":{"rendered":"Prescription proc\u00e9dure en rappel d\u2019imp\u00f4t et soustraction d\u2019imp\u00f4t\u202f; distribution dissimul\u00e9e de b\u00e9n\u00e9fice (LIFD\u202f; LHID\u202f; GE)"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prescription proc\u00e9dure en rappel d\u2019imp\u00f4t et soustraction d\u2019imp\u00f4t\u202f; distribution dissimul\u00e9e de b\u00e9n\u00e9fice (LIFD\u202f; LHID\u202f; GE) &#8226; 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\/prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prescription proc\u00e9dure en rappel d\u2019imp\u00f4t et soustraction d\u2019imp\u00f4t\u202f; distribution dissimul\u00e9e de b\u00e9n\u00e9fice (LIFD\u202f; LHID\u202f; GE) &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Selon l&rsquo;art. 152 al. 3 LIFD, le droit de proc&eacute;der au rappel d&rsquo;imp&ocirc;t s&rsquo;&eacute;teint quinze ans apr&egrave;s la fin de la p&eacute;riode fiscale &agrave; laquelle il se rapporte. Ce d&eacute;lai de quinze ans est un d&eacute;lai de p&eacute;remption. Le fait que l&rsquo;Administration cantonale ait proc&eacute;d&eacute; par taxation d&rsquo;office au cours de la proc&eacute;dure en rappel d&rsquo;imp&ocirc;t, ce qui est possible, n&rsquo;a pas d&rsquo;incidence sur&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-22T10:54:16+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"41 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/prescription-procedure-en-rappel-dimpot-et-soustraction-dimpot%e2%80%af-distribution-dissimulee-de-benefice-lifd%e2%80%af-lhid%e2%80%af-ge\\\/\",\"name\":\"Prescription proc\u00e9dure en rappel d\u2019imp\u00f4t et soustraction d\u2019imp\u00f4t\u202f; 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