{"version":"1.0","provider_name":"von Gerichte","provider_url":"https:\/\/dlctax.ch\/de","title":"Dettes fiscales et solidarit\u00e9 entre les \u00e9poux pour leur payement - de le Court","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Fn4k1Kh4pV\"><a href=\"https:\/\/dlctax.ch\/de\/titre-de-larticle\/\">Dettes fiscales et solidarit\u00e9 entre les \u00e9poux pour leur payement<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dlctax.ch\/de\/titre-de-larticle\/embed\/#?secret=Fn4k1Kh4pV\" width=\"600\" height=\"338\" title=\"&#8222;Dettes fiscales et solidarit\u00e9 entre les \u00e9poux pour leur payement&#8220; &#8211; de le Court\" data-secret=\"Fn4k1Kh4pV\" 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":"Tant en mati\u00e8re d\u2019imp\u00f4t f\u00e9d\u00e9ral direct que pour les imp\u00f4ts cantonaux sur le revenu et la fortune (droit harmonis\u00e9), la l\u00e9gislation fiscale f\u00e9d\u00e9rale pr\u00e9voit que les \u00e9poux mari\u00e9s vivant en m\u00e9nage commun sont bien deux contribuables distincts, mais remplissent leurs obligations fiscales en commun. Est rattach\u00e9 \u00e0 cette question de proc\u00e9dure que, s\u2019agissant des dettes [&hellip;]"}