{"id":3727,"date":"2018-11-05T11:50:22","date_gmt":"2018-11-05T10:50:22","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=3727"},"modified":"2020-07-07T16:32:40","modified_gmt":"2020-07-07T14:32:40","slug":"calcul-bouclier-fiscal-cst-%e2%80%af-ge","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/calcul-bouclier-fiscal-cst-%e2%80%af-ge\/","title":{"rendered":"Calcul bouclier fiscal (Cst.\u202f; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>La m&eacute;thode de calcul propos&eacute;e par l&rsquo;Administration cantonale et avalis&eacute;e par la Cour de justice revient, en r&eacute;alit&eacute;, &agrave; lire la deuxi&egrave;me phrase de l&rsquo;art. 60 al. 1 LIPP\/GE comme si elle pr&eacute;voyait que &laquo;&#8239;pour ce calcul, le revenu net imposable est fix&eacute; au moins &agrave; 1&#8239;% de la fortune nette&#8239;&raquo;, alors que la phrase en question indique uniquement que &laquo;&#8239;pour ce calcul, le rendement&hellip;<\/p>\n","protected":false},"author":448,"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; 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