{"id":12117,"date":"2019-03-19T16:18:30","date_gmt":"2019-03-19T15:18:30","guid":{"rendered":"https:\/\/www.bestfinance.ch\/?p=12117"},"modified":"2023-12-15T14:21:38","modified_gmt":"2023-12-15T13:21:38","slug":"communication-de-la-taxation-definitive","status":"publish","type":"post","link":"https:\/\/www.bestfinance.ch\/fr\/eroeffnung-der-definitiven-steuerveranlagung\/","title":{"rendered":"Notification de l'imposition d\u00e9finitive"},"content":{"rendered":"<p>En plus des facteurs fiscaux (c'est-\u00e0-dire le revenu et la fortune imposables), la d\u00e9cision d'\u00e9valuation contient notamment :<\/p>\n<ul>\n<li>les justifications \u00e9ventuelles des \u00e9carts par rapport \u00e0 la d\u00e9claration dans la d\u00e9claration fiscale<\/li>\n<li>le calcul des imp\u00f4ts dus et<\/li>\n<li>la dur\u00e9e de la dette fiscale<\/li>\n<\/ul>\n<p>Ce n'est qu'avec toutes ces informations que le contribuable peut v\u00e9rifier si son \u00e9valuation est correcte. La d\u00e9cision indique \u00e9galement le recours juridique que le contribuable peut utiliser pour se d\u00e9fendre contre la d\u00e9cision d'\u00e9valuation s'il ne l'accepte pas. Dans ce cas, ils peuvent introduire une objection \u00e9crite aupr\u00e8s de l'autorit\u00e9 fiscale comp\u00e9tente dans les 30 jours suivant la notification de la d\u00e9cision. La p\u00e9riode de 30 jours ne peut \u00eatre prolong\u00e9e.<\/p>\n<p>En r\u00e8gle g\u00e9n\u00e9rale, la proc\u00e9dure d'opposition est gratuite. L'autorit\u00e9 fiscale peut r\u00e9\u00e9valuer tous les facteurs fiscaux dans le cadre de la proc\u00e9dure de contestation.<\/p>\n<p>La d\u00e9cision de faire appel est communiqu\u00e9e au contribuable par \u00e9crit et contient un bref expos\u00e9 des motifs. Si la d\u00e9cision d'\u00e9valuation n'est pas contest\u00e9e en temps voulu, elle devient juridiquement contraignante. En principe, les d\u00e9cisions d'\u00e9valuation juridiquement contraignantes ne peuvent plus \u00eatre modifi\u00e9es.<\/p>","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9sultat de l'\u00e9valuation est notifi\u00e9 au contribuable par le biais d'une d\u00e9cision. La proc\u00e9dure d'\u00e9valuation se termine par l'\u00e9mission de cette d\u00e9cision d'\u00e9valuation.<\/p>","protected":false},"author":2,"featured_media":12123,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Er\u00f6ffnung der definitiven Steuerveranlagung - bestfinance.ch","_seopress_titles_desc":"Das Ergebnis der Veranlagung wird der steuerpflichtigen Person durch eine Verf\u00fcgung bekannt gegeben. 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