Suisse : mise en consultation du projet sur la déductibilité fiscale des versements aux partis politiques
| Auteur | Legal News |
Le projet de la Commission des institutions politiques (CIP) du Conseil des Etats suisses vise à clarifier la situation relative à la déductibilité fiscale des versements aux partis politiques, après l'incertitude provoquée par un arrêt du Tribunal fédéral à l'encontre des cantons pratiquant déjà ce genre de déductions. En Suisse, la situation juridique est loin d'être claire dans le domaine de la déductibilité fiscale des versements aux partis politiques. Le 7 juin 2007, le Tribunal fédéral a rendu un arrêt critiquant les cantons qui autorisent des déductions de cette nature, parce qu'il a estimé que celles-ci étaient contraires au droit fédéral. Les modifications de la loi fédérale sur l'impôt fédéral direct (LIFD) et de la loi fédérale sur l'harmonisation des impôts directs des cantons et des communes (LHID) qui sont proposées dans le cadre de ce projet prévoient les changements suivants : les personnes physiques pourront déduire de leur revenu imposable, au titre de déduction générale, les cotisations et les versements en faveur de partis...
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