{"id":6169,"date":"2024-01-17T16:37:21","date_gmt":"2024-01-17T15:37:21","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/"},"modified":"2024-03-01T10:00:18","modified_gmt":"2024-03-01T09:00:18","slug":"lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/","title":{"rendered":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs – Consolidation de rapports ant\u00e9rieurs"},"content":{"rendered":"\n

L\u2019Imp\u00f4t f\u00e9d\u00e9ral direct (IFD) est per\u00e7u par les cantons pour le compte et sous la surveillance de la Conf\u00e9d\u00e9ration. Il rapporte environ 20 milliards de francs chaque ann\u00e9e. Il existe par ailleurs une Loi f\u00e9d\u00e9rale qui r\u00e8gle l\u2019harmonisation des imp\u00f4ts directs des cantons et des communes (LHID). Elle occupe une place importante dans la troisi\u00e8me r\u00e9forme de l\u2019imposition des entreprises (RIE III), en particulier en regard de la suppression des statuts fiscaux sp\u00e9ciaux.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-6169","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"15639"}],"audit_office":7939,"audit_office_text":"","audit_date":"20151112","bgo":false,"keywords":"surveillance de la Conf\u00e9d\u00e9ration, l\u2019harmonisation des imp\u00f4ts directs des cantons et des communes (LHID), la troisi\u00e8me r\u00e9forme de l\u2019imposition des entreprises (RIE III), statuts fiscaux sp\u00e9ciaux","audit_office_local":""},"yoast_head":"\nLacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs\" \/>\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\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs\" \/>\n<meta property=\"og:description\" content=\"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-01T09:00:18+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<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\\\/\",\"name\":\"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#website\"},\"datePublished\":\"2024-01-17T15:37:21+00:00\",\"dateModified\":\"2024-03-01T09:00:18+00:00\",\"description\":\"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rapport\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs – Consolidation de rapports ant\u00e9rieurs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\",\"name\":\"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz\",\"description\":\"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) est l'organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration suisse.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#organization\"},\"alternateName\":\"EFK\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#organization\",\"name\":\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\",\"alternateName\":\"EFK\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"contentUrl\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"width\":268,\"height\":258,\"caption\":\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\"},\"image\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.instagram.com\\\/efk_cdf_sfao\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCm-bXj227VE5sJzhB-ihdvw\\\/featured\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/11081578\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","description":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs","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:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/","og_locale":"fr_FR","og_type":"article","og_title":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs","og_description":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs","og_url":"https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/","og_site_name":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","article_modified_time":"2024-03-01T09:00:18+00:00","og_image":[{"width":750,"height":500,"url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/","url":"https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/","name":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","isPartOf":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#website"},"datePublished":"2024-01-17T15:37:21+00:00","dateModified":"2024-03-01T09:00:18+00:00","description":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs - Consolidation de rapports ant\u00e9rieurs","breadcrumb":{"@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/lacunes-dans-la-surveillance-de-limpot-federal-direct-et-de-lharmonisation-des-impots-directs-consolidation-de-rapports-anterieurs-adresses-a-ladministration-federale-des\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.efk.admin.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Rapport","item":"https:\/\/www.efk.admin.ch\/fr\/audit\/"},{"@type":"ListItem","position":3,"name":"Lacunes dans la surveillance de l\u2019Imp\u00f4t f\u00e9d\u00e9ral direct et de l\u2019harmonisation des imp\u00f4ts directs – Consolidation de rapports ant\u00e9rieurs"}]},{"@type":"WebSite","@id":"https:\/\/www.efk.admin.ch\/fr\/#website","url":"https:\/\/www.efk.admin.ch\/fr\/","name":"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz","description":"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) est l'organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration suisse.","publisher":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#organization"},"alternateName":"EFK","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.efk.admin.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.efk.admin.ch\/fr\/#organization","name":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","alternateName":"EFK","url":"https:\/\/www.efk.admin.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.efk.admin.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","contentUrl":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","width":268,"height":258,"caption":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)"},"image":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/efk_cdf_sfao\/","https:\/\/www.youtube.com\/channel\/UCm-bXj227VE5sJzhB-ihdvw\/featured","https:\/\/www.linkedin.com\/company\/11081578\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit\/6169","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit"}],"about":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/types\/audit"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/office\/7939"}],"wp:attachment":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/media?parent=6169"}],"wp:term":[{"taxonomy":"audit_category","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit_category?post=6169"},{"taxonomy":"audit_type","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit_type?post=6169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}