{"id":4916,"date":"2017-08-01T14:01:09","date_gmt":"2017-08-01T12:01:09","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=4916"},"modified":"2021-01-25T17:44:54","modified_gmt":"2021-01-25T16:44:54","slug":"assistance-administrative-internationale-circonstances-de-fait-fondant-une-demande-dassistance-administrative-champ-dapplication-de-lexpression-actes-punissables-au","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/assistance-administrative-internationale-circonstances-de-fait-fondant-une-demande-dassistance-administrative-champ-dapplication-de-lexpression-actes-punissables-au\/","title":{"rendered":"Assistance administrative internationale; circonstances de fait fondant une demande d\u2019assistance administrative; champ d\u2019application de l\u2019expression \u00abactes punissables au regard du droit suisse\u00bb; bonne foi; pertinence vraisemblable (CDI CH-FR; LAAF; Cst)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Par l&rsquo;expression &laquo;renseignements qui ne pourraient &ecirc;tre obtenus sur la base de sa l&eacute;gislation ou dans le cadre de sa pratique administrative normale ou de celles de l&rsquo;autre Etat contractant&raquo;, l&rsquo;art. 28 par. 3 let. b CDI CH-FR permet donc &agrave; 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