{"id":842,"date":"2019-10-01T14:36:54","date_gmt":"2019-10-01T12:36:54","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=842"},"modified":"2019-12-10T13:23:02","modified_gmt":"2019-12-10T12:23:02","slug":"restitution-du-delai-responsabilite-du-mandataire-lifd-ge","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\/","title":{"rendered":"Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; GE)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>10&nbsp;Proc&eacute;dure Restitution du d&eacute;lai&#8239;; responsabilit&eacute; du mandataire (LIFD&#8239;; GE) Il convient de rappeler que le contrat liant la soci&eacute;t&eacute; fiduciaire au contribuable est un contrat de mandat, r&eacute;gi par les art. 394 ss CO. Or, selon l&rsquo;art. 396 al. 1 CO, l&rsquo;&eacute;tendue du mandat est d&eacute;termin&eacute;e, si la convention ne l&rsquo;a pas express&eacute;ment fix&eacute;e, par la nature de l&rsquo;affaire &agrave; laquelle il se&hellip;<\/p>\n","protected":false},"author":2,"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\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-842","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":842,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\/","title":{"rendered":"Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; 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>Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; 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\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; GE) &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"10&nbsp;Proc&eacute;dure Restitution du d&eacute;lai&#8239;; responsabilit&eacute; du mandataire (LIFD&#8239;; GE) Il convient de rappeler que le contrat liant la soci&eacute;t&eacute; fiduciaire au contribuable est un contrat de mandat, r&eacute;gi par les art. 394 ss CO. Or, selon l&rsquo;art. 396 al. 1 CO, l&rsquo;&eacute;tendue du mandat est d&eacute;termin&eacute;e, si la convention ne l&rsquo;a pas express&eacute;ment fix&eacute;e, par la nature de l&rsquo;affaire &agrave; laquelle il se&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2019-12-10T12:23:02+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=\"21 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\\\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\\\/\",\"name\":\"Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; GE) &#8226; steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2019-10-01T12:36:54+00:00\",\"dateModified\":\"2019-12-10T12:23:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\\\/#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\":\"Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; GE)\"}]},{\"@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":"Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; GE) &#8226; 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\/restitution-du-delai-responsabilite-du-mandataire-lifd-ge\/","og_locale":"fr_FR","og_type":"article","og_title":"Restitution du d\u00e9lai ; responsabilit\u00e9 du mandataire (LIFD ; GE) &#8226; steuerportal.ch","og_description":"10&nbsp;Proc&eacute;dure Restitution du d&eacute;lai&#8239;; responsabilit&eacute; du mandataire (LIFD&#8239;; GE) Il convient de rappeler que le contrat liant la soci&eacute;t&eacute; fiduciaire au contribuable est un contrat de mandat, r&eacute;gi par les art. 394 ss CO. 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