{"id":5791,"date":"2024-01-17T16:35:30","date_gmt":"2024-01-17T15:35:30","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/mise-en-oeuvre-des-recommandations-essentielles-dans-le-domaine-des-demandes-ruling\/"},"modified":"2024-02-09T17:57:50","modified_gmt":"2024-02-09T16:57:50","slug":"mise-en-oeuvre-des-recommandations-essentielles-dans-le-domaine-des-demandes-ruling","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-dans-le-domaine-des-demandes-ruling\/","title":{"rendered":"Mise en \u0153uvre des recommandations essentielles dans le domaine des demandes ruling"},"content":{"rendered":"\n

D\u00e9but 2018, le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a publi\u00e9 l\u2019\u00ab\u00a0Audit de gestion des rulings fiscaux\u00a0\u00bb (PA\u00a016463). Dans le rapport d\u2019audit, le CDF a \u00e9mis au total quatre\u00a0recommandations \u00e0 l\u2019intention de l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) et du D\u00e9partement f\u00e9d\u00e9ral des finances (DFF). La recommandation\u00a03 \u00e9tait assortie du niveau d\u2019importance le plus \u00e9lev\u00e9 (priorit\u00e9 A). En cas de recommandations de priorit\u00e9 A, le CDF proc\u00e8de syst\u00e9matiquement un audit de suivi \u00e0 une date ult\u00e9rieure. Ceci afin de d\u00e9terminer quelles mesures ont \u00e9t\u00e9 prises, si la recommandation a \u00e9t\u00e9 mise en \u0153uvre et comment.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[50],"class_list":["post-5791","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-pruefung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"22513"}],"audit_office":[7939],"audit_office_text":"","audit_date":"20230508","bgo":false,"keywords":"Audit de gestion des rulings fiscaux \u00bb (PA 16463)","audit_office_local":""},"yoast_head":"\nMise en \u0153uvre des recommandations essentielles dans le domaine des demandes ruling - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Mise en \u0153uvre des recommandations essentielles dans le domaine des demandes ruling\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-dans-le-domaine-des-demandes-ruling\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mise en \u0153uvre des recommandations essentielles dans le domaine des demandes ruling\" \/>\n<meta property=\"og:description\" content=\"Mise en \u0153uvre des recommandations essentielles dans le domaine des demandes ruling\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-dans-le-domaine-des-demandes-ruling\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-09T16:57:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/mise-en-oeuvre-des-recommandations-essentielles-dans-le-domaine-des-demandes-ruling\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/mise-en-oeuvre-des-recommandations-essentielles-dans-le-domaine-des-demandes-ruling\\\/\",\"name\":\"Mise en \u0153uvre des recommandations essentielles dans le domaine des demandes ruling - 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