{"id":256,"date":"2007-06-02T15:42:26","date_gmt":"2007-06-02T13:42:26","guid":{"rendered":"http:\/\/www.ikiru.ch\/blog\/2007\/la-constitution-suisse-est-plus-morale-que-ses-habitants"},"modified":"2024-05-27T07:20:43","modified_gmt":"2024-05-27T12:20:43","slug":"la-constitution-suisse-est-plus-morale-que-ses-habitants","status":"publish","type":"post","link":"https:\/\/www.jcvignoli.com\/blog\/2007\/la-constitution-suisse-est-plus-morale-que-ses-habitants","title":{"rendered":"La constitution suisse est plus morale que ses habitants"},"content":{"rendered":"\n<p>Extraordinaire victoire pour les d\u00e9fenseurs de l&rsquo;\u00e9quit\u00e9 et l&rsquo;\u00e9galit\u00e9 fiscale en Suisse : l&rsquo;imp\u00f4t d\u00e9gressif, <a title=\"Swissinfo: Les rabais fiscaux pour les riches sont anticonstitutionnels\" href=\"http:\/\/www.swissinfo.org\/fre\/a_la_une\/detail\/Les_rabais_fiscaux_pour_les_riches_sont_anticonstitutionnels.html?siteSect=105&amp;sid=7883945&amp;cKey=1180707409000\">a d\u00e9cid\u00e9 le Tribunal f\u00e9d\u00e9ral<\/a> <sup><a href=\"#footnote_0_256\" id=\"identifier_0_256\" class=\"footnote-link footnote-identifier-link\" title=\"Plus haute instance juridique suisse\">[1]<\/a><\/sup>, est contraire \u00e0 la <a title=\"Constitution suisse\" href=\"http:\/\/www.admin.ch\/ch\/f\/rs\/101\/index.html\">Constitution suisse<\/a>. Tout le monde devrait s&rsquo;en f\u00e9liciter, au vu des <a title=\"La concurrence sauvage des cantons suisses\" href=\"\/blog\/2006\/la-concurrence-sauvage-des-cantons-suisses\">probl\u00e8mes pos\u00e9s par un tel imp\u00f4t<\/a> pr\u00e9c\u00e9demment abord\u00e9s ici.<\/p>\n\n\n\n<p>C&rsquo;est le r\u00e9sultat du combat d&rsquo;un seul homme, Josef Zisyadis (Parti ouvrier populaire, communiste), qui a pass\u00e9 outre les pressions exerc\u00e9es \u00e0 son encontre, des pressions qui avaient d\u00e9courag\u00e9 en son temps le Parti socialiste de se lancer dans la bataille. Si aujourd&rsquo;hui se f\u00e9licite toute la gauche de ce r\u00e9sultat inesp\u00e9r\u00e9, n&rsquo;oublions pas qu&rsquo;un partie de cette gauche avait pourtant c\u00e9d\u00e9 devant les menaces. Rappelons-nous comment seul Zisyadis et quelques co-signataires anonymes, ont os\u00e9 se lancer dans la bataille : en se domiciliant en 2006 dans le canton d&rsquo;Obwald, qui venait de mettre en oeuvre son imp\u00f4t d\u00e9gressif, le communiste s&rsquo;attirait sarcasmes et ironie en annon\u00e7ant vouloir recourir contre la d\u00e9cision populaire &#8211; on venait de faire voter l&rsquo;objet par la population obwaldienne.<\/p>\n\n\n\n<p>Victoire extraordinaire de Don Quichotte, qui va assur\u00e9ment relancer le d\u00e9bat de l&rsquo;ind\u00e9pendance face \u00e0 l&rsquo;Union europ\u00e9enne (UE). En effet, il est plut\u00f4t cocasse qu&rsquo;apr\u00e8s avoir entendu le Conseil f\u00e9d\u00e9ral unanimement d\u00e9sapprouver les demandes faites par l&rsquo;UE au sujet de concurrence fiscale suisse, jug\u00e9e d\u00e9loyale par Bruxelles, de d\u00e9couvrir que l&rsquo;une des dispositions l\u00e9gales au coeur du conflit soit jug\u00e9e anticonstitutionnelle. En avoir appel\u00e9 \u00e0 la tradition suisse, \u00e0 l&rsquo;ind\u00e9pendance et l&rsquo;exception helv\u00e9tiques, pour d\u00e9couvrir que la Constitution est incompatible avec de telles lois fiscales, c&rsquo;est hilarant. On d\u00e9couvre avec \u00e9tonnement que, au final, faire payer moins d&rsquo;imp\u00f4ts aux individus qui poss\u00e8dent le plus est oppos\u00e9 \u00e0 la notion d&rsquo;\u00e9galit\u00e9 : il \u00e9tait temps.<\/p>\n\n\n\n<p>Bien s\u00fbr, le conflit avec l&rsquo;UE ne va pas en \u00eatre r\u00e9solu pour autant : ce sont les imp\u00f4ts d\u00e9gressifs qui sont anticonstitutionnels, et pas la concurrence fiscale elle-m\u00eame. Les cantons pourront continuer \u00e0 attirer de nouvelles soci\u00e9t\u00e9s ou personnes fortun\u00e9es par le biais de r\u00e9ductions d&rsquo;imp\u00f4t, mais une limite est d\u00e9sormais pos\u00e9e. Une limite qui, si elle ne sera pas suffisante aux yeux de l&rsquo;UE, d\u00e9montrera qu&rsquo;en mati\u00e8re de moralit\u00e9, la Suisse n&rsquo;est pas uniquement mue par la v\u00e9nalit\u00e9, et qu&rsquo;on peut poser des limites morales \u00e0 la concurrence, m\u00eame en Suisse.<\/p>\n\n\n\n<p>Prochain objectif : interdiction des exportations du mat\u00e9riel de guerre. On peut toujours r\u00eaver.<\/p>\n<div class=\"footnotes-made-easy-header\"><div class=\"footnote_container_prepare\">\n<p>R\u00e9f\u00e9rences<\/p>\n<\/div>\n<\/div><ol class=\"footnotes\"><li id=\"footnote_0_256\" class=\"footnote\">Plus haute instance juridique suisse <span class=\"footnote-back-link-wrapper\"><span class=\"fme-pre-backlink\">[<\/span><a href=\"https:\/\/www.jcvignoli.com\/blog\/2007\/la-constitution-suisse-est-plus-morale-que-ses-habitants#identifier_0_256\" class=\"footnote-link footnote-back-link\" title=\"Jump back to text\" aria-label=\"Jump back to text\">\u21a9<\/a><span class=\"fme-pre-backlink\">]<\/span><\/span><\/li><\/ol><div class=\"pld-like-dislike-wrap pld-template-1\">\r\n    <div class=\"pld-like-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-like-trigger pld-like-dislike-trigger  \" title=\"Super article!\" data-post-id=\"256\" data-trigger-type=\"like\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-up\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-like-count-wrap pld-count-wrap\">0    <\/span>\r\n<\/div><div class=\"pld-dislike-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-dislike-trigger pld-like-dislike-trigger  \" title=\"Pas terrible...\" data-post-id=\"256\" data-trigger-type=\"dislike\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-down\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-dislike-count-wrap pld-count-wrap\">0<\/span>\r\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Extraordinaire victoire pour les d\u00e9fenseurs de l&rsquo;\u00e9quit\u00e9 et l&rsquo;\u00e9galit\u00e9 fiscale en Suisse : l&rsquo;imp\u00f4t d\u00e9gressif, a d\u00e9cid\u00e9 le Tribunal f\u00e9d\u00e9ral , est contraire \u00e0 la Constitution suisse. Tout le monde devrait s&rsquo;en f\u00e9liciter, au vu des probl\u00e8mes pos\u00e9s par un tel imp\u00f4t pr\u00e9c\u00e9demment abord\u00e9s ici. C&rsquo;est le r\u00e9sultat du combat d&rsquo;un seul homme, Josef Zisyadis [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[2,17],"tags":[279,282,278,281,48,405],"class_list":["post-256","post","type-post","status-publish","format-standard","hentry","category-politique","category-suisse","tag-concurrence","tag-economie","tag-fiscalite","tag-impot-degressif","tag-union_europeenne","tag-zisyadis","entry"],"aioseo_notices":[],"language":"fr","_links":{"self":[{"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/posts\/256","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/comments?post=256"}],"version-history":[{"count":1,"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/posts\/256\/revisions"}],"predecessor-version":[{"id":6547,"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/posts\/256\/revisions\/6547"}],"wp:attachment":[{"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/media?parent=256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/categories?post=256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jcvignoli.com\/blog\/wp-json\/wp\/v2\/tags?post=256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}