{"id":17752,"date":"2015-10-07T13:03:13","date_gmt":"2015-10-07T12:03:13","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/risques-accrus-pour-les-gerants\/"},"modified":"2015-10-07T13:03:13","modified_gmt":"2015-10-07T12:03:13","slug":"risques-accrus-pour-les-gerants","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/risques-accrus-pour-les-gerants\/","title":{"rendered":"Risques accrus pour les g\u00e9rants"},"content":{"rendered":"<div style='padding-bottom:10px; ' class='av-special-heading av-special-heading-h2  blockquote modern-quote  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first   '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Risques accrus pour les g\u00e9rants<\/h2><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>AGEFI &#8211; octobre 2015<br \/>\nFr\u00e9d\u00e9rique Bensahel<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><div class=\"page\" title=\"Page 1\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>Un interm\u00e9diaire financier peut devoir payer les imp\u00f4ts \u00e9lud\u00e9s par son client s\u2019il est consid\u00e9r\u00e9 complice.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>Les r\u00e9centes affaires Ricci ou Wildenstein ont montr\u00e9 que les conseillers des auteurs de fraude fiscale peuvent \u00eatre poursuivis par la France et consid\u00e9r\u00e9s comme solidaires du paiement de l\u2019imp\u00f4t \u00e9lud\u00e9. Cette tendance pourrait s\u2019imposer en Suisse \u00e9galement \u00e0 l\u2019\u00e9gard des conseillers d\u00e8s lors que le droit suisse pr\u00e9voit une telle solidarit\u00e9. Par ailleurs, si les interm\u00e9diaires financiers \u00e9taient un jour tenus de v\u00e9rifier la conformit\u00e9 fiscale de leurs clients, la violation de cette obligation pourrait \u00eatre qualifi\u00e9e, selon les circonstances, de complicit\u00e9 par omission d\u2019une infraction fiscale: ils pourraient alors \u00eatre tenus pour responsables du paiement des imp\u00f4ts soustraits.<\/p>\n<\/div><\/section>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  avia-builder-el-last '><a href='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/04\/agefi_2015-10-07_mer_04.pdf'  class='avia-button   avia-icon_select-no avia-color-custom avia-size-large avia-position-left '  target=\"_blank\"  style='background-color:#44525f; border-color:#44525f; color:#ffffff; ' ><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[272],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-17752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","tag-agefi-en","competences-banking-and-finance","auteurs-frederique-bensahel-en","date-publication-2015-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/17752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=17752"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/17752\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/1372"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=17752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=17752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=17752"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=17752"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=17752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}