{"id":6930,"date":"2019-11-14T13:34:59","date_gmt":"2019-11-14T12:34:59","guid":{"rendered":"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/info\/"},"modified":"2024-08-13T12:01:49","modified_gmt":"2024-08-13T10:01:49","slug":"info","status":"publish","type":"sht_promodule","link":"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-douaniere\/info\/","title":{"rendered":"Info"},"content":{"rendered":"<div class=\"wp-block-columns alignwide is-style-gap--large is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\"><div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><h2 class=\"wp-block-heading\" id=\"block-e55005ee-eb23-4aef-a91f-935dc80800d1\">&shy;Revue Douani&egrave;re + TVA <\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>revue ind&eacute;pendante pour toutes les questions actuellement importantes en mati&egrave;re de droit douanier et de droit du commerce ext&eacute;rieur et, d&eacute;sormais, de droit de la TVA.<\/li>\n\n\n\n<li>pour les praticiens du commerce, de l&rsquo;industrie et de l&rsquo;administration<\/li>\n\n\n\n<li>4 num&eacute;ros par an<\/li>\n<\/ul>\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-douaniere\/numeros\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"819\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-1024x819.jpg\" alt=\"\" class=\"wp-image-12844\" style=\"object-fit:cover\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-1024x819.jpg 1024w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-700x560.jpg 700w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-768x614.jpg 768w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-1536x1228.jpg 1536w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-2048x1638.jpg 2048w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-1280x1024.jpg 1280w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-280x224.jpg 280w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-628x502.jpg 628w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Cover_ZMR-1-2022_schraeg-296x237.jpg 296w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p>La revue est publi&eacute;e quatre fois par an depuis 2016 et s&rsquo;adresse aux praticiens du conseil, du commerce, de l&rsquo;industrie et de l&rsquo;administration. Elle fournit des informations fond&eacute;es sur les d&eacute;veloppements juridiques, les changements dans la pratique administrative et les d&eacute;cisions de justice pertinentes, en mettant toujours l&rsquo;accent sur la pertinence professionnelle quotidienne.<\/p>\n\n\n\n<p>Les th&egrave;mes traditionnels de la douane et du commerce ext&eacute;rieur ont &eacute;t&eacute; &eacute;largis en 2021 pour inclure le domaine de la TVA nationale et internationale. La Revue douani&egrave;re + TVA est donc la premi&egrave;re revue sp&eacute;cialis&eacute;e en Suisse &agrave; se concentrer sur ces deux domaines du droit.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n<h2 class=\"wp-block-heading\" id=\"block-d4180e06-115a-4547-8e18-2c02dd18ed29\">Abonnement<\/h2>\n\n\n\n<p>Fr&eacute;quence: 4 num&eacute;ros par an<br>Abonnement annuel: CHF 168.00 (abonnement papier avec acc&egrave;s num&eacute;rique)<\/p>\n\n\n\n<div class=\"c-message\">\n\t<p>Cet article est r&eacute;serv&eacute; &agrave; nos abonn&eacute;(e)s.<\/p><p><a href=\"https:\/\/steuerportal.ch\/fr\/enregistrement\/\">S&rsquo;enregistrer et d&eacute;bloquer<\/a><\/p><p>Avez-vous d&eacute;j&agrave; un compte? <a href=\"https:\/\/steuerportal.ch\/fr\/mon-compte\/?redirect_to=https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-douaniere\/info\/\">Login<\/a>.<\/p><\/div>\n\n\n\n<p>ISSN 2673-7868 (Print)<br>ISSN 2673-7876 (Online)<br>Forme abr&eacute;g&eacute;e: ZMR<br>Maison d&rsquo;&eacute;dition: Cosmos Verlag AG, Muri\/Berne<\/p>\n\n\n\n<p><a href=\"https:\/\/steuerportal.ch\/kontakt\/\">Haben Sie Fragen?<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\"><h2 class=\"wp-block-heading\" id=\"block-7f23d405-70d2-490c-84b4-337cc1b52408\">Editeurs<\/h2>\n\n\n\n<p><strong>Thomas Stadelmann<\/strong><br>Dr. h.c., Rechtsanwalt, Notar, dipl. Steuerexperte, Bundesrichter<\/p>\n\n\n\n<p><strong>Regine Schluckebier<\/strong><br>Rechtsanw&auml;ltin, MWST-Expertin FH, Partnerin bei Tax Advisors &amp; Associates Switzerland AG und InnoVATeLAW gmbh<\/p>\n\n\n\n<p><strong>Michael Beusch<\/strong><br>Prof. Dr. iur., Rechtsanwalt, Bundesrichter<\/p>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n<h2 class=\"wp-block-heading\" id=\"kommission\">R&eacute;daction<\/h2>\n\n\n\n<p><strong>Markus Metzger<\/strong>, Chefredaktor<br>Betriebs&ouml;konom FH, dipl. Steuerexperte, MWST-Experte FH, eMBA Uni Z&uuml;rich, Partner Tax Team AG, Mitglied Subkommission MWST von EXPERTsuisse<\/p>\n\n\n\n<p><strong>Annette Reiser<\/strong><br>Rechtsanw&auml;ltin<\/p>\n\n\n\n<p><strong>Isabelle Homberger Gut<\/strong><br>lic. iur., dipl. Steuerexpertin, MWST-Spezialistin, Gesch&auml;ftsf&uuml;hrerin Homberger MWST GmbH, Freiburg<\/p>\n\n\n\n<p><strong>Moritz Seiler<\/strong><br>lic. iur., MSc, Rechtsanwalt, Gerichtsschreiber am Bundesgericht, Lausanne<\/p>\n\n\n\n<p><strong>Pierre-Marie Glauser<br><\/strong>Prof. Dr. iur., Avocat, Partner bei Oberson Abels, Lausanne\/Gen&egrave;ve<\/p>\n\n\n\n<p><strong>Martin Kocher<\/strong><br>PD Dr. iur., LLM (Taxation, LSE), Rechtsanwalt, dipl. Steuerexperte, Lehrbeauftragter f&uuml;r &ouml;ffentliches Recht an der Universit&auml;t Basel, Pr&auml;sidial-Gerichtsschreiber Abgaben am Schweizerischen Bundesgericht, Lausanne<\/p>\n\n\n\n<p><strong>Anna Str&auml;ssle<\/strong><br>lic. iur., Gerichtsschreiberin am Bundesverwaltungsgericht, St. Gallen<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-blue-royal-color has-css-opacity has-blue-royal-background-color has-background\">\n\n\n<h2 class=\"wp-block-heading\" id=\"block-e34fd7bc-22a2-4254-8b8e-1b6c1b5f91ad\">Auteurs<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"https:\/\/steuerportal.ch\/kontakt\/publikationsrichtlinien\/\" target=\"_blank\">Publikationsrichtlinien<\/a> Directives de publication<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-query alignfull is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"alignfull wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-4ffefafb wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-17460 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-info\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/info\/\">Zoll Revue &rarr; Info<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/einstellung-der-zoll-mwst-revue\/\" target=\"_self\">Einstellung der Zoll + MWST Revue<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/steuerportal-news\/\" class=\"wp-block-sht-post-authors__author-link\">Steuerportal News<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T17:34:55+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Die Zoll + MWST Revue wird per Ende 2023 eingestellt. Wir danken herzlich f&uuml;r sieben bereichernde Jahre!<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/einstellung-der-zoll-mwst-revue\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-17438 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/abhandlungen\/\">Zoll Revue &rarr; Abhandlungen<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/quo-vadis-praeferenzen\/\" target=\"_self\">Quo vadis, Pr&auml;ferenzen?<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/annette-reiser\/\" class=\"wp-block-sht-post-authors__author-link\">Annette Reiser<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T17:33:53+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Annette Reiser erl&auml;utert, unter welchen Voraussetzungen eine Zollpr&auml;ferenz in Anspruch genommen werden kann.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/quo-vadis-praeferenzen\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-17443 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/abhandlungen\/\">Zoll Revue &rarr; Abhandlungen<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kein-entkommen-mehr-einfuehrung-einer-b2b-e-rechnungspflicht-in-deutschland\/\" target=\"_self\">Kein Entkommen mehr: Einf&uuml;hrung einer B2B-E-Rechnungspflicht in Deutschland<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/atanas-mateev\/\" class=\"wp-block-sht-post-authors__author-link\">Atanas Mateev<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/katharina-artinger\/\" class=\"wp-block-sht-post-authors__author-link\">Katharina Artinger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T17:32:53+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Atanas Mateev und Katharina Artinger berichten &uuml;ber die geplante E-Rechnungspflicht in Deutschland und weshalb auch ausl&auml;ndische Unternehmen &ndash; nicht rechtlich, aber praktisch &ndash; davon betroffen sind.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kein-entkommen-mehr-einfuehrung-einer-b2b-e-rechnungspflicht-in-deutschland\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-17453 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/abhandlungen\/\">Zoll Revue &rarr; Abhandlungen<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/\" target=\"_self\">TVA et e-commerce<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/joseph-merhai\/\" class=\"wp-block-sht-post-authors__author-link\">Joseph Merhai<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-pasquier\/\" class=\"wp-block-sht-post-authors__author-link\">Thomas Pasquier<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T17:23:33+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Pratique actuelle et changements l&eacute;gislatifs &agrave; venirSelon la l&eacute;gislation actuellement en&nbsp;vigueur, les entreprises qui ont leur si&egrave;ge &agrave; l&rsquo;&eacute;tranger et qui fournissent des prestations de service en mati&egrave;re de t&eacute;l&eacute;communication et d&rsquo;informatique &agrave; des assujettis (business to&nbsp;business) bas&eacute;s en Suisse sont lib&eacute;r&eacute;es de l&rsquo;assujettissement &agrave; la&nbsp;TVA, peu importe leur chiffre&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-17430 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-rechtsprechung-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/rechtsprechung\/\">Zoll Revue &rarr; Rechtsprechung<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/rechtsprechung-schweiz-4-2023-zoll-mwst\/\" target=\"_self\">Rechtsprechung Schweiz 4\/2023 (Zoll, MWST)<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/zoll-revue-redaktion\/\" class=\"wp-block-sht-post-authors__author-link\">Redaktion Zoll Revue<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T15:41:30+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Urteile des Bundesgerichts und des Bundesverwaltungsgerichts (Zoll, MWST)<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/rechtsprechung-schweiz-4-2023-zoll-mwst\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-17435 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-rechtsprechung-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/rechtsprechung\/\">Zoll Revue &rarr; Rechtsprechung<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/rechtsprechung-ausland-4-2023-zoll-mwst\/\" target=\"_self\">Rechtsprechung Ausland &nbsp;4\/2023 (Zoll, MWST)<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/zoll-revue-redaktion\/\" class=\"wp-block-sht-post-authors__author-link\">Redaktion Zoll Revue<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T15:40:13+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Urteile des Europ&auml;ischen Gerichtshofs (Zoll, MWST)<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/rechtsprechung-ausland-4-2023-zoll-mwst\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16989 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/abhandlungen\/\">Zoll Revue &rarr; Abhandlungen<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-kuerze-3-2023\/\" target=\"_self\">In K&uuml;rze 3\/2023<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/markus-metzger\/\" class=\"wp-block-sht-post-authors__author-link\">Markus Metzger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-10-19T15:16:44+02:00\">octobre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Chefredaktor Markus Metzger &uuml;ber die Ausgabe 3\/2023 der Zoll + MWST Revue.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-kuerze-3-2023\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16968 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/abhandlungen\/\">Zoll Revue &rarr; Abhandlungen<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachhaltiger-umbau-des-welthandels\/\" target=\"_self\">Nachhaltiger Umbau des Welthandels?<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/gina-rueegg\/\" class=\"wp-block-sht-post-authors__author-link\">Gina R&uuml;egg<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/sangeeta-mohanty\/\" class=\"wp-block-sht-post-authors__author-link\">Sangeeta Mohanty<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/philipp-weber-lortsch\/\" class=\"wp-block-sht-post-authors__author-link\">Philipp Weber-Lortsch<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-10-19T14:21:08+02:00\">octobre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Gina R&uuml;egg, Sangeeta Mohanty und Philipp Weber-Lortsch zeigen am Beispiel der Plastikabgabe und des CO2-Grenzausgleichssystems auf, inwiefern globale Schweizer Unternehmen direkt und indirekt von der EU-Klimapolitik betroffen sind.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachhaltiger-umbau-des-welthandels\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16965 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-fachrubrik\">\n\t<a href=\"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/abhandlungen\/\">Zoll Revue &rarr; Abhandlungen<\/a><\/div>\n\n\n<h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/der-nichtpraeferenzielle-ursprung-unterschiedlich-einheitlich\/\" target=\"_self\">Der nichtpr&auml;ferenzielle Ursprung&nbsp;&ndash; unterschiedlich einheitlich?<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/annette-reiser\/\" class=\"wp-block-sht-post-authors__author-link\">Annette Reiser<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-10-19T11:22:47+02:00\">octobre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt has-h-6-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Annette Reiser befasst sich im vorliegenden Beitrag mit dem nichtpr&auml;ferenziellen Ursprung und den unterschiedlichen Regelungen der Schweiz und der EU f&uuml;r seine Ermittlung, die sie einander gegen&uuml;berstellt.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/der-nichtpraeferenzielle-ursprung-unterschiedlich-einheitlich\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Die Fachzeitschrift Zoll Revue erscheint viermal j\u00e4hrlich und richtet sich an Praktikerinnen und Praktiker aus Wirtschaft, Industrie und Verwaltung. <\/p>\n","protected":false},"featured_media":0,"parent":6928,"menu_order":1,"template":"template-sht_promodule_1_overview.php","meta":{"_acf_changed":false},"class_list":["post-6930","sht_promodule","type-sht_promodule","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Info &#8226; 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