{"id":31,"date":"2023-10-31T16:04:43","date_gmt":"2023-10-31T14:04:43","guid":{"rendered":"http:\/\/de-le-court.local\/?p=31"},"modified":"2026-04-07T18:03:54","modified_gmt":"2026-04-07T16:03:54","slug":"autre-exemple-de-titre-de-larticle-sur-deux-lignes","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/autre-exemple-de-titre-de-larticle-sur-deux-lignes\/","title":{"rendered":"Caract\u00e8re confiscatoire de l’imp\u00f4t sur la fortune\/ publication du nom des parties (\u00ab\u00a0rubrum\u00a0\u00bb)"},"content":{"rendered":"


L’arr\u00eat 9C_654\/ 2023 rendu par le TF le 31 octobre 2023 soul\u00e8ve deux points qui m\u00e9ritent notre attention :<\/p><\/p>\n\n\n\n

Les juges devaient se prononcer sur la notion de caract\u00e8re confiscatoire de l’imp\u00f4t. En effet, m\u00eame si certains cantons ont mis en place des dispositions l\u00e9gales tendant \u00e0 objectiver le caract\u00e8re confiscatoire de l’imp\u00f4t (\u00ab\u00a0bouclier fiscal\u00a0\u00bb), il n’en reste pas moins que nonobstant l’application de ces dispositions l’imposition reste confiscatoire \u00e0 la lumi\u00e8re des garanties constitutionnelles. Pour approfondir ces notions, je vous recommande de lire l’article de Floran Ponce \u00ab\u00a0Le bouclier fiscal\u00a0\u00bb, dans la Revue fiscale de cet \u00e9t\u00e9 (pp. 530 ss).<\/p><\/p>\n\n\n\n

rubrum
<\/h2>\n\n\n\n

Selon les art. 59 al. 3 LTF et 60 du r\u00e8glement du TF, les arr\u00eats du TF sont affich\u00e9s, avec le nom des parties, pendant 30 jours au si\u00e8ge du TF; sont r\u00e9serv\u00e9s les cas o\u00f9 la loi n\u00e9cessite d’anonymiser les parties. Une atteinte particuli\u00e8rement grave \u00e0 la personnalit\u00e9 peut conduire \u00e0 l’anonymisation. Requ\u00e9rir l’anonymisation engendre la n\u00e9cessit\u00e9 de justifier et de motiver cette demande. La m\u00e9diatisation d’une affaire n’a pas la pr\u00e9s\u00e9ance sur le principe du prononc\u00e9 public du jugement.<\/p>\n\n\n\n

L’arr\u00eat est en fran\u00e7ais (affaire genevoise).<\/p>

TF, arr\u00eat 9C_654\/2022, du 31 octobre 2023<\/p>
<\/p>","protected":false},"excerpt":{"rendered":"

L’arr\u00eat 9C_654\/ 2023 rendu par le TF le 31 octobre 2023 soul\u00e8ve deux points qui m\u00e9ritent notre attention : Les juges devaient se prononcer sur la notion de caract\u00e8re confiscatoire de l’imp\u00f4t. En effet, m\u00eame si certains cantons ont mis en place des dispositions l\u00e9gales tendant \u00e0 objectiver le caract\u00e8re confiscatoire de l’imp\u00f4t (\u00ab\u00a0bouclier fiscal\u00a0\u00bb), […]<\/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-31","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nCaract\u00e8re confiscatoire de l'imp\u00f4t sur la fortune\/ publication du nom des parties ("rubrum") - 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\/autre-exemple-de-titre-de-larticle-sur-deux-lignes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Caract\u00e8re confiscatoire de l'imp\u00f4t sur la fortune\/ publication du nom des parties ("rubrum") - de le Court\" \/>\n<meta property=\"og:description\" content=\"L’arr\u00eat 9C_654\/ 2023 rendu par le TF le 31 octobre 2023 soul\u00e8ve deux points qui m\u00e9ritent notre attention : Les juges devaient se prononcer sur la notion de caract\u00e8re confiscatoire de l’imp\u00f4t. 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