{"id":224,"date":"2025-04-25T17:15:00","date_gmt":"2025-04-25T15:15:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=224"},"modified":"2026-04-07T18:36:23","modified_gmt":"2026-04-07T16:36:23","slug":"les-emmerdes-ca-vole-toujours-en-escadrille-suite-et-certainement-pas-fin","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/les-emmerdes-ca-vole-toujours-en-escadrille-suite-et-certainement-pas-fin\/","title":{"rendered":"\u00abTroubles, they always come in flocks (continued \u2013 and certainly not finished)"},"content":{"rendered":"<p>\ud83d\udc49 et de 6!<br><br>\ud83d\udc49 Apr\u00e8s les 5 arr\u00eats post\u00e9s hier, voil\u00e0 que le TF reste en forme avec un sixi\u00e8me arr\u00eat sur la probl\u00e9matique du lieu de direction effective.<br><br>\ud83d\udc49 En t\u00eate d&rsquo;affiche, Zurich et Zoug, avec Zurich dans son r\u00f4le f\u00e9tiche de l&rsquo;ogre affam\u00e9.<br><br>\ud83d\udc49 La contribuable est active dans le conseil aux sportifs (agent de joueurs?), principalement le football. Son si\u00e8ge est \u00e0 Zoug o\u00f9 elle sous-loue un espace de travail. Son animateur unique vit \u00e0 Zurich. Il est le plus souvent en voyage dans les grandes capitales footballistiques \u00e9trang\u00e8res ou en Suisse en dehors de Zurich et de Zoug (Berne, Lausanne, B\u00e2le, Gen\u00e8ve).<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux donnent raison \u00e0 la contribuable et \u00e0 Zoug. Seul Zoug est comp\u00e9tent pour imposer de mani\u00e8re illimit\u00e9e la contribuable.<br><br>L&rsquo;arr\u00eat est en allemand.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_488\/2025, du 25 avril 2025<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 et de 6! \ud83d\udc49 Apr\u00e8s les 5 arr\u00eats post\u00e9s hier, voil\u00e0 que le TF reste en forme avec un sixi\u00e8me arr\u00eat sur la probl\u00e9matique du lieu de direction effective. \ud83d\udc49 En t\u00eate d&rsquo;affiche, Zurich et Zoug, avec Zurich dans son r\u00f4le f\u00e9tiche de l&rsquo;ogre affam\u00e9. \ud83d\udc49 La contribuable est active dans le conseil aux [&hellip;]<\/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-224","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=224"}],"version-history":[{"count":2,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/224\/revisions"}],"predecessor-version":[{"id":391,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/224\/revisions\/391"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}