{"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:\/\/staging.fbt-avocats.ch\/en\/risques-accrus-pour-les-gerants\/","title":{"rendered":"Risques accrus pour les g\u00e9rants"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-f0a763d152f73733744ce79c68ed5651\">\n#top .av-special-heading.av-av_heading-f0a763d152f73733744ce79c68ed5651{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-f0a763d152f73733744ce79c68ed5651 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-f0a763d152f73733744ce79c68ed5651 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-f0a763d152f73733744ce79c68ed5651 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'><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 av-av_textblock-0366cc7376be6c9e82a3e9cc8987b64f '   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\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a6de236e6c183bbbd700292deacd2b52\">\n#top .hr.hr-invisible.av-av_hr-a6de236e6c183bbbd700292deacd2b52{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a6de236e6c183bbbd700292deacd2b52 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 av-av_button-20d221d6cf5742ed4799bf50c42a275e-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-20d221d6cf5742ed4799bf50c42a275e\">\n#top #wrap_all .avia-button.av-av_button-20d221d6cf5742ed4799bf50c42a275e{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-av_button-20d221d6cf5742ed4799bf50c42a275e .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/04\/agefi_2015-10-07_mer_04.pdf'  class='avia-button av-av_button-20d221d6cf5742ed4799bf50c42a275e av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><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":[],"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"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Risques accrus pour les g\u00e9rants | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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