{"id":6592,"date":"2023-10-24T14:04:43","date_gmt":"2023-10-24T12:04:43","guid":{"rendered":"https:\/\/courtepin.ch\/?page_id=6592"},"modified":"2023-11-17T08:42:30","modified_gmt":"2023-11-17T06:42:30","slug":"rechtswege","status":"publish","type":"page","link":"https:\/\/courtepin.ch\/de\/voies-de-droit\/","title":{"rendered":"Rechtsmittel"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6592\" class=\"elementor elementor-6592\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58d9b902 elementor-section-height-min-height elementor-section-items-top page-standard elementor-section-boxed elementor-section-height-default\" data-id=\"58d9b902\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;0ced1f6&quot;,&quot;jet_parallax_layout_image_widescreen&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_laptop&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_widescreen&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_laptop&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_widescreen&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_laptop&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_widescreen&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_laptop&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5edebde0\" data-id=\"5edebde0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f9e8bfc elementor-widget elementor-widget-heading\" data-id=\"6f9e8bfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4ts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f419508 elementor-widget elementor-widget-text-editor\" data-id=\"1f419508\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Base l\u00e9gale : Loi du 10 mai 1963 sur les imp\u00f4ts communaux (LICo), loi du 6 juin 2000 sur les imp\u00f4ts cantonaux directs (LICD).<\/p><p>Int\u00e9r\u00eats moratoires : Si le solde fix\u00e9 dans la pr\u00e9sente facture n\u2019est pas acquitt\u00e9 au plus tard le trenti\u00e8me jour qui suit son \u00e9ch\u00e9ance, il porte un int\u00e9r\u00eat moratoire dont le taux est fix\u00e9 par l\u2019article 1 de l\u2019Ordonnance DFIN du 7 novembre 2014 relative \u00e0 la perception des cr\u00e9ances d\u2019imp\u00f4ts. Les frais cons\u00e9cutifs au recouvrement de la cr\u00e9ance sont \u00e0 la charge du contribuable.<\/p><p>Voies de droit\u00a0: Le d\u00e9biteur peut, dans les trente jours d\u00e8s la notification de la facture, interjeter une r\u00e9clamation aupr\u00e8s du Conseil communal (pour les imp\u00f4ts art. 42 al. 1 LICo). La r\u00e9clamation doit \u00eatre adress\u00e9e par \u00e9crit, motiv\u00e9e et accompagn\u00e9e des preuves et documents invoqu\u00e9s. Celle-ci suspend l\u2019exigibilit\u00e9 de la cr\u00e9ance, mais non le cours des int\u00e9r\u00eats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d272dbe elementor-widget elementor-widget-heading\" data-id=\"d272dbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Acomptes d\u2019imp\u00f4ts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b90619 elementor-widget elementor-widget-text-editor\" data-id=\"2b90619\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Base l&rsquo;\u00e9gale : Article 44 al. 1 et 3 de la loi du 10 mai 1963 sur les imp\u00f4ts communaux, LICo, RSF 632.1.<\/p><p>Principe : La perception de l&rsquo;imp\u00f4t se fait g\u00e9n\u00e9ralement en plusieurs tranches, selon d\u00e9cision du conseil communal. Pour les acomptes pay\u00e9s avant les d\u00e9lais, le contribuable b\u00e9n\u00e9ficie d&rsquo;un int\u00e9r\u00eat r\u00e9mun\u00e9ratoire dont le taux a \u00e9t\u00e9 fix\u00e9 par le Service cantonal des contributions.<\/p><p>Int\u00e9r\u00eats moratoires : Pour les acomptes impay\u00e9s ou pay\u00e9s tardivement, il est d\u00fb un int\u00e9r\u00eat moratoire dont le taux se base sur le taux fix\u00e9 par le Service cantonal des contributions. Si le montant d\u00fb n&rsquo;est pas acquitt\u00e9 dans les d\u00e9lais, le contribuable est somm\u00e9. La proc\u00e9dure des facilit\u00e9s de paiement demeure r\u00e9serv\u00e9e (art. 211 de la loi sur les imp\u00f4ts cantonaux directs, LICD, RSF 631.1, applicable par analogie aux imp\u00f4ts communaux, art. 1 al. 4 LICo).<\/p><p>Frais : Les frais de perception sont mis \u00e0 la charge du d\u00e9biteur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97b4a88 elementor-widget elementor-widget-heading\" data-id=\"97b4a88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Factures diverses, taxes, \u00e9moluments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e3b7dc elementor-widget elementor-widget-text-editor\" data-id=\"0e3b7dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bases l\u00e9gales\u00a0: R\u00e8glements communaux disponibles \u00e0 l\u2019adresse www.courtepin.ch\/reglements\/<\/p><p>Int\u00e9r\u00eats moratoires\u00a0: Si la facture n\u2019est pas acquitt\u00e9e au plus tard le trenti\u00e8me jour qui suit son \u00e9ch\u00e9ance, elle porte un int\u00e9r\u00eat moratoire dont le taux est fix\u00e9 par le Conseil communal.<\/p><p>Voies de droit\u00a0: Le d\u00e9biteur peut, dans les trente jours d\u00e8s la notification de la facture, interjeter une r\u00e9clamation aupr\u00e8s du Conseil communal. La r\u00e9clamation doit \u00eatre adress\u00e9e par \u00e9crit, motiv\u00e9e et accompagn\u00e9e des preuves et documents invoqu\u00e9s. Celle-ci suspend l\u2019exigibilit\u00e9 de la cr\u00e9ance, mais non le cours des int\u00e9r\u00eats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-985ac8c elementor-widget elementor-widget-heading\" data-id=\"985ac8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sommation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81f6d38 elementor-widget elementor-widget-text-editor\" data-id=\"81f6d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Principe : Conform\u00e9ment aux tarifs des \u00e9moluments administratifs du 1er novembre 2023, l\u2019Administration communale facture des frais de sommation d\u2019un montant de CHF 20.00. Les frais cons\u00e9cutifs au recouvrement de la cr\u00e9ance par voie de l\u2019ex\u00e9cution forc\u00e9e sont \u00e0 la charge du d\u00e9biteur par CHF 50.00.<\/p><p>Voie de droit\u00a0: Le d\u00e9biteur peut, dans les dix jours d\u00e8s la notification de la sommation, interjeter une r\u00e9clamation contre ces frais aupr\u00e8s du Conseil Communal. La r\u00e9clamation doit \u00eatre adress\u00e9e par \u00e9crit, motiv\u00e9e et accompagn\u00e9e des preuves et documents invoqu\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5935e417\" data-id=\"5935e417\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Imp\u00f4ts Base l\u00e9gale : Loi du 10 mai 1963 sur les imp\u00f4ts communaux (LICo), loi du 6 juin 2000 sur les imp\u00f4ts cantonaux directs (LICD). Int\u00e9r\u00eats moratoires : Si le solde fix\u00e9 dans la pr\u00e9sente facture n\u2019est pas acquitt\u00e9 au plus tard le trenti\u00e8me jour qui suit son \u00e9ch\u00e9ance, il porte un int\u00e9r\u00eat moratoire dont [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false},"class_list":["post-6592","page","type-page","status-publish","hentry","domaine-finances-impots"],"acf":[],"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/pages\/6592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/comments?post=6592"}],"version-history":[{"count":12,"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/pages\/6592\/revisions"}],"predecessor-version":[{"id":6662,"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/pages\/6592\/revisions\/6662"}],"wp:attachment":[{"href":"https:\/\/courtepin.ch\/de\/wp-json\/wp\/v2\/media?parent=6592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}