{"id":2019,"date":"2015-02-15T19:37:04","date_gmt":"2015-02-15T18:37:04","guid":{"rendered":"http:\/\/wp.unil.ch\/acidul\/?p=2019"},"modified":"2024-07-12T12:45:56","modified_gmt":"2024-07-12T10:45:56","slug":"taxation-des-subsides-fns","status":"publish","type":"post","link":"https:\/\/wp.unil.ch\/acidul\/2015\/02\/15\/taxation-des-subsides-fns\/","title":{"rendered":"Taxation des subsides FNS"},"content":{"rendered":"<p>Un arr\u00eat du Tribunal f\u00e9d\u00e9ral dat\u00e9 du 26 mai 2014 a donn\u00e9 raison au Service des contributions du canton de Neuch\u00e2tel, lequel souhaitait taxer le subside FNS allou\u00e9 \u00e0 un chercheur d\u00e9butant pour un s\u00e9jour \u00e0 l\u2019\u00e9tranger. L\u2019argument d\u00e9cisif a \u00e9t\u00e9 \u00abl\u2019absence de gratuit\u00e9\u00bb des subsides d\u00e9livr\u00e9s par le FNS.\u00a0Comme l\u2019arr\u00eat du Tribunal f\u00e9d\u00e9ral se fonde \u00e0 la fois sur des lois f\u00e9d\u00e9rales et sur le r\u00e8glement des subsides du FNS, il pourrait par analogie s\u2019appliquer \u00e0 d\u2019autres cantons. Certains proc\u00e8dent d\u2019ailleurs d\u00e9j\u00e0 de la sorte, ce qui a pouss\u00e9 le FNS \u00e0 verser ses subsides par tranches annuelles \u00e0 partir du 1er\u00a0janvier 2015.\u00a0Rappelons que les subsides du FNS sont \u00e9galement exon\u00e9r\u00e9s des cotisations sociales, notamment \u00e0 l&rsquo;assurance-ch\u00f4mage et au 2e pilier (caisses de retraite).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un arr\u00eat du Tribunal f\u00e9d\u00e9ral dat\u00e9 du 26 mai 2014 a donn\u00e9 raison au Service des contributions du canton de Neuch\u00e2tel, lequel souhaitait taxer le subside FNS allou\u00e9 \u00e0 un chercheur d\u00e9butant pour un s\u00e9jour \u00e0 l\u2019\u00e9tranger. L\u2019argument d\u00e9cisif a \u00e9t\u00e9 \u00abl\u2019absence de gratuit\u00e9\u00bb des subsides d\u00e9livr\u00e9s par le FNS.\u00a0Comme l\u2019arr\u00eat du Tribunal f\u00e9d\u00e9ral se [&hellip;]<\/p>\n","protected":false},"author":197,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[61888,9905],"tags":[],"class_list":{"0":"post-2019","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-conditions-de-travail","7":"category-recherche"},"_links":{"self":[{"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/posts\/2019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/users\/197"}],"replies":[{"embeddable":true,"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/comments?post=2019"}],"version-history":[{"count":2,"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/posts\/2019\/revisions"}],"predecessor-version":[{"id":3985,"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/posts\/2019\/revisions\/3985"}],"wp:attachment":[{"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/media?parent=2019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/categories?post=2019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wp.unil.ch\/acidul\/wp-json\/wp\/v2\/tags?post=2019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}