{"id":25,"date":"2023-11-06T16:02:04","date_gmt":"2023-11-06T14:02:04","guid":{"rendered":"http:\/\/de-le-court.local\/?p=25"},"modified":"2026-04-07T18:03:02","modified_gmt":"2026-04-07T16:03:02","slug":"autre-exemple-de-titre-de-larticle","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/autre-exemple-de-titre-de-larticle\/","title":{"rendered":"direction effective d&rsquo;une personne morale"},"content":{"rendered":"<p>Le TF vient de publier un nouvel arr\u00eat sur la question de la direction effective d&rsquo;une personne morale. Il s&rsquo;agit d&rsquo;un cas entre Schwyz et Saint-Gall, donc un cas intercantonal. Sur le fond, rien de nouveau : le TF a examin\u00e9 les diff\u00e9rents indices pour consid\u00e9rer que le si\u00e8ge n&rsquo;\u00e9tait qu&rsquo;une bo\u00eete aux lettres et que la direction effective se trouvait au domicile priv\u00e9 de son dirigeant.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_722\/2022, du 6 novembre 2023<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Le TF vient de publier un nouvel arr\u00eat sur la question de la direction effective d&rsquo;une personne morale. Il s&rsquo;agit d&rsquo;un cas entre Schwyz et Saint-Gall, donc un cas intercantonal. Sur le fond, rien de nouveau : le TF a examin\u00e9 les diff\u00e9rents indices pour consid\u00e9rer que le si\u00e8ge n&rsquo;\u00e9tait qu&rsquo;une bo\u00eete aux lettres et [&hellip;]<\/p>\n","protected":false},"author":1,"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-25","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/25","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/comments?post=25"}],"version-history":[{"count":2,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/25\/revisions"}],"predecessor-version":[{"id":120,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/25\/revisions\/120"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=25"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=25"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=25"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}