{"id":274,"date":"2025-08-07T17:26:16","date_gmt":"2025-08-07T15:26:16","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=274"},"modified":"2026-04-07T18:25:52","modified_gmt":"2026-04-07T16:25:52","slug":"quand-le-fisc-se-trompe-puis-je-ouvrir-tout-de-suite-le-champagne%f0%9f%8d%be","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/quand-le-fisc-se-trompe-puis-je-ouvrir-tout-de-suite-le-champagne%f0%9f%8d%be\/","title":{"rendered":"When the tax authorities make a mistake, can I open the champagne straight away?"},"content":{"rendered":"<p>\ud83d\udc49 La contribuable vend durant la p\u00e9riode fiscale un immeuble. Le fisc prend la situation au 31 d\u00e9cembre et taxe la contribuable. 28 jours apr\u00e8s avoir notifi\u00e9 cette premi\u00e8re d\u00e9cision de taxation, le fisc notifie une autre d\u00e9cision de taxation intitul\u00e9e \u00ab\u00a0bordereau rectifiant\u00a0\u00bb par lequel il ajoute aux \u00e9l\u00e9ments initiaux ceux de l&rsquo;immeuble vendu en cours de p\u00e9riode fiscale. La contribuable \u00e9l\u00e8ve une r\u00e9clamation contre ce bordereau rectifiant.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent que \u00ab\u00a0la modification, respectivement la reconsid\u00e9ration d&rsquo;une d\u00e9cision de taxation peut encore intervenir pendant le d\u00e9lai de r\u00e9clamation\u00a0\u00bb (cons. 6).<br><br>L&rsquo;arr\u00eat est en fran\u00e7ais. Il s&rsquo;agit d&rsquo;une affaire valaisanne.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_145\/2025, du 7 ao\u00fbt 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La contribuable vend durant la p\u00e9riode fiscale un immeuble. Le fisc prend la situation au 31 d\u00e9cembre et taxe la contribuable. 28 jours apr\u00e8s avoir notifi\u00e9 cette premi\u00e8re d\u00e9cision de taxation, le fisc notifie une autre d\u00e9cision de taxation intitul\u00e9e \u00ab\u00a0bordereau rectifiant\u00a0\u00bb par lequel il ajoute aux \u00e9l\u00e9ments initiaux ceux de l&rsquo;immeuble vendu en [&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-274","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/274","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=274"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/274\/revisions"}],"predecessor-version":[{"id":275,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/274\/revisions\/275"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}