{"id":6068,"date":"2024-01-17T16:36:53","date_gmt":"2024-01-17T15:36:53","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/gestion-des-rulings-fiscaux-administration-federale-des-contributions-et-secretariat-detat-aux-questions-financieres-internationales\/"},"modified":"2024-02-28T18:22:41","modified_gmt":"2024-02-28T17:22:41","slug":"gestion-des-rulings-fiscaux-administration-federale-des-contributions-et-secretariat-detat-aux-questions-financieres-internationales","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/gestion-des-rulings-fiscaux-administration-federale-des-contributions-et-secretariat-detat-aux-questions-financieres-internationales\/","title":{"rendered":"Gestion des rulings fiscaux"},"content":{"rendered":"\n

En Suisse, les contribuables peuvent s’enqu\u00e9rir aupr\u00e8s des autorit\u00e9s des cons\u00e9quences fiscales d\u2019\u00e9tats de fait sp\u00e9cifiques d\u00e9termin\u00e9s. Les autorit\u00e9s fiscales \u00e9mettent alors des rulings, c\u2019est-\u00e0-dire des d\u00e9cisions anticip\u00e9es \u2013 contraignantes et fond\u00e9es sur le principe de la bonne foi \u2013, dans lesquels elles pr\u00e9sentent la mani\u00e8re dont elles appliquent la l\u00e9gislation et la pratique ainsi que leur marge d\u2019appr\u00e9ciation dans les \u00e9tats de fait individuels concrets. Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a examin\u00e9 la proc\u00e9dure y relative d\u00e9finie par l’Administration f\u00e9d\u00e9rale des contributions (AFC).<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-6068","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"16463"}],"audit_office":[7939,7936],"audit_office_text":"","audit_date":"20180320","bgo":false,"keywords":"les contribuables, autorit\u00e9s, fait sp\u00e9cifiques, cons\u00e9quences fiscales, le principe de la bonne foi, autorit\u00e9s fiscales, d\u00e9cisions anticip\u00e9e, marge d\u2019appr\u00e9ciation","audit_office_local":""},"yoast_head":"\nGestion des rulings fiscaux - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Gestion des rulings fiscaux\" \/>\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\/gestion-des-rulings-fiscaux-administration-federale-des-contributions-et-secretariat-detat-aux-questions-financieres-internationales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gestion des rulings fiscaux\" \/>\n<meta property=\"og:description\" content=\"Gestion des rulings fiscaux\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/gestion-des-rulings-fiscaux-administration-federale-des-contributions-et-secretariat-detat-aux-questions-financieres-internationales\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-28T17:22:41+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\\\/gestion-des-rulings-fiscaux-administration-federale-des-contributions-et-secretariat-detat-aux-questions-financieres-internationales\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/gestion-des-rulings-fiscaux-administration-federale-des-contributions-et-secretariat-detat-aux-questions-financieres-internationales\\\/\",\"name\":\"Gestion des rulings fiscaux - 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