{"id":169,"date":"2025-01-30T17:02:00","date_gmt":"2025-01-30T15:02:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=169"},"modified":"2026-04-07T18:42:46","modified_gmt":"2026-04-07T16:42:46","slug":"pourquoi-les-administrations-fiscales-et-les-tribunaux-envoient-ils-les-dossiers-aux-%f0%9f%a5%91avocats%f0%9f%a5%91-et-non-aux-contribuables","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/pourquoi-les-administrations-fiscales-et-les-tribunaux-envoient-ils-les-dossiers-aux-%f0%9f%a5%91avocats%f0%9f%a5%91-et-non-aux-contribuables\/","title":{"rendered":"Pourquoi les administrations fiscales et les tribunaux envoient-ils les dossiers aux \ud83e\udd51avocats\ud83e\udd51 et non aux contribuables?"},"content":{"rendered":"

\ud83d\udc49 Le contribuable, domicili\u00e9 au UK, n’avait pas d’adresse de notification, ni de repr\u00e9sentant en Suisse. Il a souhait\u00e9 consulter le dossier et le TF lui a propos\u00e9 de venir le consulter \u00e0 Lucerne. Le contribuable a demand\u00e9 que le dossier lui soit envoy\u00e9 \u00e0 l’adresse de sa r\u00e9sidence secondaire en Suisse quand il s’y trouverait, ce que le TF a refus\u00e9.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux d\u00e9veloppent l’argumentaire suivant : Consulter le dossier est un \u00e9l\u00e9ment du droit d’\u00eatre entendu. Il n’existe toutefois pas de droit \u00e0 se faire envoyer le dossier. En pratique, les avocats inscrits dans un registre cantonal se font envoyer le dossier. Ce n’est pas une violation de l’interdiction de discrimination par rapport aux justiciables. Il existe une relation particuli\u00e8re entre les administrations et les tribunaux, d’une part, et les avocats, d’autre part. Leur qualit\u00e9 fait que l’autorit\u00e9 sait que le dossier sera rendu dans le m\u00eame \u00e9tat et non transmis \u00e0 un tiers. De plus, les avocats sont soumis \u00e0 une autorit\u00e9 disciplinaire. (consid. 4).

\ud83d\udc49 Les juges f\u00e9d\u00e9raux ne le mentionnent pas express\u00e9ment, mais rappelons que l’avocat \ud83e\udd51 est un auxiliaire de la justice \u2696\ufe0f

L’arr\u00eat est en allemand. Il s’agit d’un arr\u00eat valaisan.<\/p>\n\n\n\n

TF, arr\u00eat 9C_522\/2024, du 30 janvier 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Le contribuable, domicili\u00e9 au UK, n’avait pas d’adresse de notification, ni de repr\u00e9sentant en Suisse. Il a souhait\u00e9 consulter le dossier et le TF lui a propos\u00e9 de venir le consulter \u00e0 Lucerne. Le contribuable a demand\u00e9 que le dossier lui soit envoy\u00e9 \u00e0 l’adresse de sa r\u00e9sidence secondaire en Suisse quand il s’y […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-169","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPourquoi les administrations fiscales et les tribunaux envoient-ils les dossiers aux \ud83e\udd51avocats\ud83e\udd51 et non aux contribuables? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/pourquoi-les-administrations-fiscales-et-les-tribunaux-envoient-ils-les-dossiers-aux-\ud83e\udd51avocats\ud83e\udd51-et-non-aux-contribuables\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pourquoi les administrations fiscales et les tribunaux envoient-ils les dossiers aux \ud83e\udd51avocats\ud83e\udd51 et non aux contribuables? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le contribuable, domicili\u00e9 au UK, n’avait pas d’adresse de notification, ni de repr\u00e9sentant en Suisse. 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