{"version":"1.0","provider_name":"von Gerichte","provider_url":"https:\/\/dlctax.ch\/de","title":"N'importe qui peut \u00eatre conseiller fiscal; vraiment? - de le Court","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Whw2lPzmTy\"><a href=\"https:\/\/dlctax.ch\/de\/nimporte-qui-peut-etre-conseiller-fiscal-vraiment\/\">Jeder kann Steuerberater sein; wirklich?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dlctax.ch\/de\/nimporte-qui-peut-etre-conseiller-fiscal-vraiment\/embed\/#?secret=Whw2lPzmTy\" width=\"600\" height=\"338\" title=\"&#8222;N&rsquo;importe qui peut \u00eatre conseiller fiscal; vraiment?&#8220; &#8211; de le Court\" data-secret=\"Whw2lPzmTy\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/dlctax.ch\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"Le contribuable exploite une RI. En 2003, sur conseil de sa fiduciaire, il scinde ses activit\u00e9s en deux : (i) une s\u00e0rl pour la fabrication artisanale et la vente en gros \u00e0 des tiers et (ii) le maintien de sa RI pour ses trois points de vente. Il existe des chiffres d&rsquo;affaires crois\u00e9s entre la [&hellip;]"}