{"id":5115,"date":"2017-03-01T08:30:18","date_gmt":"2017-03-01T07:30:18","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=5115"},"modified":"2021-01-25T17:40:54","modified_gmt":"2021-01-25T16:40:54","slug":"relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\/","title":{"rendered":"Relation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le pr\u00e9sent article traite de la question d\u00e9licate de la solidarit\u00e9 passive instaur\u00e9e par le droit p\u00e9nal fiscal entre contribuable et participant(s) \u00e0 une soustraction d\u2019imp\u00f4t. En particulier, l’auteur Chilla \u00e9tudie les dispositions de droit de la responsabilit\u00e9 civile en cas de pluralit\u00e9 de responsables (art. 50 et 51 CO) et celles en mati\u00e8re de solidarit\u00e9 passive (art. 143 ss CO) qui peuvent \u00eatre appliqu\u00e9es par analogie afin de r\u00e9gler les relations internes existantes entre les parties.<\/p>\n","protected":false},"author":448,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":747,"display_name":"Christian Chill\u00e0","first_name":"Christian","last_name":"Chill\u00e0","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/10\/cchilla-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/christian-chilla\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-5115","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[747]},"shp_steuerportal_must_use":{"translations":[{"id":5115,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\/","title":{"rendered":"Relation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t"},"language":"de"}]},"yoast_head":"\nRelation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t • 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\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Relation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le pr\u00e9sent article traite de la question d\u00e9licate de la solidarit\u00e9 passive instaur\u00e9e par le droit p\u00e9nal fiscal entre contribuable et participant(s) \u00e0 une soustraction d\u2019imp\u00f4t. En particulier, l'auteur Chilla \u00e9tudie les dispositions de droit de la responsabilit\u00e9 civile en cas de pluralit\u00e9 de responsables (art. 50 et 51 CO) et celles en mati\u00e8re de solidarit\u00e9 passive (art. 143 ss CO) qui peuvent \u00eatre appliqu\u00e9es par analogie afin de r\u00e9gler les relations internes existantes entre les parties.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-25T16:40:54+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=\"61 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\\\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\\\/\",\"name\":\"Relation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2017-03-01T07:30:18+00:00\",\"dateModified\":\"2021-01-25T16:40:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Relation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Relation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/relation-entre-contribuable-et-mandataire-en-cas-de-soustraction-dimpot\/","og_locale":"fr_FR","og_type":"article","og_title":"Relation entre contribuable et mandataire en cas de soustraction d\u2019imp\u00f4t • steuerportal.ch","og_description":"Le pr\u00e9sent article traite de la question d\u00e9licate de la solidarit\u00e9 passive instaur\u00e9e par le droit p\u00e9nal fiscal entre contribuable et participant(s) \u00e0 une soustraction d\u2019imp\u00f4t. 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