{"id":5120,"date":"2017-03-01T08:23:04","date_gmt":"2017-03-01T07:23:04","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=5120"},"modified":"2021-01-25T17:40:57","modified_gmt":"2021-01-25T16:40:57","slug":"imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat\/","title":{"rendered":"Imposition confiscatoire appliqu\u00e9e sur la base des revenus mondiaux; principes de la l\u00e9galit\u00e9, de l\u2019\u00e9galit\u00e9 de traitement et de l\u2019imposition selon la capacit\u00e9 contributive; interpr\u00e9tation (Cst; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>La notion de &laquo;revenu net imposable&raquo; de l&rsquo;art. 60 al. 1 LIPP\/GE est impr&eacute;cise. C&rsquo;est donc &agrave; juste titre que la Cour de justice a proc&eacute;d&eacute; &agrave; son interpr&eacute;tation. La solution &agrave; laquelle est parvenue cette autorit&eacute;, consistant &agrave; dire que l&rsquo;art. 60 LIPP\/GE doit &ecirc;tre appliqu&eacute; sur la base des revenus mondiaux des contribuables, ne va pas &agrave; l&rsquo;encontre de la lettre m&ecirc;me de cet&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; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-5120","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":5120,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat\/","title":{"rendered":"Imposition confiscatoire appliqu\u00e9e sur la base des revenus mondiaux; principes de la l\u00e9galit\u00e9, de l\u2019\u00e9galit\u00e9 de traitement et de l\u2019imposition selon la capacit\u00e9 contributive; interpr\u00e9tation (Cst; GE)"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imposition confiscatoire appliqu\u00e9e sur la base des revenus mondiaux; principes de la l\u00e9galit\u00e9, de l\u2019\u00e9galit\u00e9 de traitement et de l\u2019imposition selon la capacit\u00e9 contributive; interpr\u00e9tation (Cst; 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\/imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition confiscatoire appliqu\u00e9e sur la base des revenus mondiaux; principes de la l\u00e9galit\u00e9, de l\u2019\u00e9galit\u00e9 de traitement et de l\u2019imposition selon la capacit\u00e9 contributive; interpr\u00e9tation (Cst; GE) &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La notion de &laquo;revenu net imposable&raquo; de l&rsquo;art. 60 al. 1 LIPP\/GE est impr&eacute;cise. 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La solution &agrave; laquelle est parvenue cette autorit&eacute;, consistant &agrave; dire que l&rsquo;art. 60 LIPP\/GE doit &ecirc;tre appliqu&eacute; sur la base des revenus mondiaux des contribuables, ne va pas &agrave; l&rsquo;encontre de la lettre m&ecirc;me de cet&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-25T16:40:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/10\/05_01.png\" \/>\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=\"20 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\\\/imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-confiscatoire-appliquee-sur-la-base-des-revenus-mondiaux-principes-de-la-legalite-de-legalite-de-traitement-et-de-limposition-selon-la-capacite-contributive-interpretat\\\/\",\"name\":\"Imposition confiscatoire appliqu\u00e9e sur la base des revenus mondiaux; 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