{"id":366,"date":"2026-01-14T17:47:00","date_gmt":"2026-01-14T15:47:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=366"},"modified":"2026-04-07T18:13:32","modified_gmt":"2026-04-07T16:13:32","slug":"exoneration-fiscale-et-revocation","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/exoneration-fiscale-et-revocation\/","title":{"rendered":"Tax exemption and revocation"},"content":{"rendered":"

\ud83d\udc49 La contribuable, une fondation d’utilit\u00e9 publique, obtient son statut d’exon\u00e9ration fiscale sur la base de la pr\u00e9sentation des statuts. Trois ans plus tard, le canton du si\u00e8ge re\u00e7oit l’information d’un canton voisin que la fondation re\u00e7oit des distributions dissimul\u00e9es de b\u00e9n\u00e9fice d’une participation. Le fisc du si\u00e8ge proc\u00e8de quatre ans plus tard \u00e0 un contr\u00f4le de la fondation, contr\u00f4le \u00e0 laquelle la fondation coop\u00e8re pleinement. La proc\u00e9dure du contr\u00f4le dure une ann\u00e9e.

\ud83d\udc49 La proc\u00e9dure de contr\u00f4le termin\u00e9e, le fisc rend une d\u00e9cision de r\u00e9vocation du statut d’exon\u00e9ration fiscale avec effet \u00e0 sa date d’octroi, 8 ans plus t\u00f4t.

\ud83d\udc49 Les juges cantonaux estiment que la r\u00e9vocation ne peut pas avoir lieu avec un tel effet r\u00e9troactif.

\ud83d\udc49 Le fisc saisit les juges f\u00e9d\u00e9raux. Les juges f\u00e9d\u00e9raux estiment que le principe de bonne foi (de la fondation) s’oppose \u00e0 une r\u00e9vocation avec effet r\u00e9troactif. La r\u00e9vocation ne peut r\u00e9troagir qu’\u00e0 la date de l’annonce de contr\u00f4le du fisc (cons. 5.9).

The judgment is in German. It concerns a St. Gallen case.

Tribunal f\u00e9d\u00e9ral, arr\u00eat 9C_153\/ 2025, du 14 janvier 2026<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 La contribuable, une fondation d’utilit\u00e9 publique, obtient son statut d’exon\u00e9ration fiscale sur la base de la pr\u00e9sentation des statuts. Trois ans plus tard, le canton du si\u00e8ge re\u00e7oit l’information d’un canton voisin que la fondation re\u00e7oit des distributions dissimul\u00e9es de b\u00e9n\u00e9fice d’une participation. Le fisc du si\u00e8ge proc\u00e8de quatre ans plus tard \u00e0 un […]<\/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-366","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nExon\u00e9ration fiscale et r\u00e9vocation - 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\/exoneration-fiscale-et-revocation\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration fiscale et r\u00e9vocation - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La contribuable, une fondation d’utilit\u00e9 publique, obtient son statut d’exon\u00e9ration fiscale sur la base de la pr\u00e9sentation des statuts. 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