{"id":9960,"date":"2021-12-01T11:43:00","date_gmt":"2021-12-01T10:43:00","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/die-kantonalen-und-kommunalen-kurtaxen-im-lichte-des-bundesrechts\/"},"modified":"2021-12-13T11:24:33","modified_gmt":"2021-12-13T10:24:33","slug":"les-taxes-de-sejour-cantonales-et-communales-a-la-lumiere-du-droit-federal","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-taxes-de-sejour-cantonales-et-communales-a-la-lumiere-du-droit-federal\/","title":{"rendered":"Les taxes de s\u00e9jour cantonales et communales \u00e0 la lumi\u00e8re du droit f\u00e9d\u00e9ral"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les nombreux cas examin\u00e9s par le Tribunal f\u00e9d\u00e9ral montrent que les l\u00e9gislations communales et cantonales en mati\u00e8re de taxe de s\u00e9jour sont susceptibles d\u2019entra\u00eener de nombreux litiges. L’article de Arthur Brunner examine le sujet \u00e0 la lumi\u00e8re du droit f\u00e9d\u00e9ral.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1319,"display_name":"Arthur Brunner","first_name":"Arthur","last_name":"Brunner","description":"

Dr. iur., Rechtsanwalt bei Poledna RC, Ersatzmitglied am Verwaltungsgericht des Kantons Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/11\/StR-12-2021_Arthur-Brunner-2-188x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/arthur-brunner\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-taxes-de-sejour-cantonales-et-communales-a-la-lumiere-du-droit-federal\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-9960","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1319]},"shp_steuerportal_must_use":{"translations":[{"id":9867,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-kantonalen-und-kommunalen-kurtaxen-im-lichte-des-bundesrechts\/","title":{"rendered":"Die kantonalen und kommunalen Kurtaxen im Lichte des Bundesrechts"},"language":"de"},{"id":9960,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/les-taxes-de-sejour-cantonales-et-communales-a-la-lumiere-du-droit-federal\/","title":{"rendered":"Les taxes de s\u00e9jour cantonales et communales \u00e0 la lumi\u00e8re du droit f\u00e9d\u00e9ral"},"language":"fr"}]},"yoast_head":"\nLes taxes de s\u00e9jour cantonales et communales \u00e0 la lumi\u00e8re du droit f\u00e9d\u00e9ral • 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\/les-taxes-de-sejour-cantonales-et-communales-a-la-lumiere-du-droit-federal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les taxes de s\u00e9jour cantonales et communales \u00e0 la lumi\u00e8re du droit f\u00e9d\u00e9ral • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les nombreux cas examin\u00e9s par le Tribunal f\u00e9d\u00e9ral montrent que les l\u00e9gislations communales et cantonales en mati\u00e8re de taxe de s\u00e9jour sont susceptibles d\u2019entra\u00eener de nombreux litiges. 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