{"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\/en\/autre-exemple-de-titre-de-larticle\/","title":{"rendered":"Effective management of a legal entity"},"content":{"rendered":"

Le TF vient de publier un nouvel arr\u00eat sur la question de la direction effective d’une personne morale. Il s’agit d’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’\u00e9tait qu’une bo\u00eete aux lettres et que la direction effective se trouvait au domicile priv\u00e9 de son dirigeant.<\/p>\n\n\n\n

TF, arr\u00eat 9C_722\/2022, du 6 novembre 2023<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Le TF vient de publier un nouvel arr\u00eat sur la question de la direction effective d’une personne morale. Il s’agit d’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’\u00e9tait qu’une bo\u00eete aux lettres et […]<\/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":[],"yoast_head":"\ndirection effective d'une personne morale - 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\/en\/autre-exemple-de-titre-de-larticle\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"direction effective d'une personne morale - de le Court\" \/>\n<meta property=\"og:description\" content=\"Le TF vient de publier un nouvel arr\u00eat sur la question de la direction effective d’une personne morale. Il s’agit d’un cas entre Schwyz et Saint-Gall, donc un cas intercantonal. 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