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Seit einigen Jahren finanziert die Industrie immer häufiger Investitionsgüter mit Hilfe von Leasing. Für die Güter, die vor dem 31. Dezember 1994 geleast wurden, wurde oder wird der Wust-Satz für Investitionsgüter von 6,2 Prozent erhoben. Ab dem 1. Januar 1995 unterliegen nun die Ratenzahlungen für Leasinggeschäfte der Mehrwertbesteuerung, gleichgültig ab welchem Datum das Objekt geleast worden war. Diese Bestimmung wird zu Wettbewerbsverzerrungen führen im Vergleich zu Gütern, deren Beschaffung auf das Jahr 1995 verschoben wurde, weil letztere vom Vorsteuerabzug profitieren werden.

Diese doppelte Belastung durch Verbrauchssteuern wird direkt spürbar für die Konsumentinnen und Konsumenten, die keinen Vorsteuerabzug geltend machen können; das Gleiche ist aber auch für die Wirtschaft der Fall, die mit einer immer schärferen Konkurrenz fertig werden muss: Um konkurrenzfähig zu sein, muss die Schweizer Industrie ihre Produktionskosten senken; diese doppelte Besteuerung wird nun aber auch für den Endkonsumenten spürbar werden, dessen Wahl sicherlich auf ausländische Produkte fallen wird, die nicht mit dieser neuen Form der \"taxe occulte\" auf Leasinggütern bestraft werden.

1. Hat der Bundesrat die Absicht, in der Mehrwertsteuer-Verordnung Übergangsbestimmungen einzuführen, welche die Befreiung von Leasingratenzahlungen von der Mehrwertsteuer ermöglichen, wenn der Leasingvertrag vor dem 31. Dezember 1994 abgeschlossen und die Wust vom Abschluss des Leasingvertrages an erhoben worden ist?

2. Sind Übergangsbestimmungen vorgesehen für Personen, die einen Leasingvertrag abgeschlossen haben, aber keinen Vorsteuerabzug geltend machen können und deshalb zweimal eine Verbrauchssteuer entrichten müssen?

","affair_title",7708,"19943285_14","Réponse CF / Bureau","

Selon l'art. 41ter, al. 1er, let. a, de la constitution, la Confédération peut, entre autres, percevoir un impôt sur le chiffre d'affaires (taxe sur la valeur ajoutée). Cette décision a été prise par l'Assemblée fédérale le 18 juin 1993 et approuvée par le peuple et les cantons le 28 novembre 1993. Dans le domaine de l'impôt sur le chiffre d'affaires, ladite décision apporte, quant à son contenu, un changement de l'impôt sur le chiffre d'affaires (Icha) en taxe sur la valeur ajoutée (TVA), comme l'indique clairement le texte de la constitution par l'indication explicite qui en est donnée entre parenthèses. Les Chambres fédérales ont ainsi réalisé leur voeu de voir introduit un impôt sur le chiffre d'affaires eurocompatible. Le Parlement visait avant tout l'élimination de la \"taxe occulte\" et l'élargissement de l'Icha aux prestations de services et, de ce fait, l'élimination des lacunes les plus sérieuses de l'Icha.

En ce qui concerne les affaires de location (auxquelles doit être rattaché, en règle générale, le leasing de biens d'investissement), le passage de l'Icha à la TVA implique que ces affaires-là seront désormais imposées. Les locations ne sont toutefois frappées de l'Icha que dans la mesure où l'utilisation d'un objet à d'autres fins que la revente ou comme matière première dans la fabrication professionnelle (par ex. utilisation à des fins de location) par un grossiste réalise l'état de fait de la consommation particulière et déclenche par conséquent l'impôt de consommation particulière. Si l'objet acheté est destiné dès le début à la location, l'impôt de consommation particulière doit être calculé sur le prix d'achat. Par contre, si l'objet est en principe destiné à être vendu, mais qu'il est d'abord loué, l'impôt de consommation particulière peut être calculé sur l'ensemble des indemnités de location encaissées jusqu'au moment où il est vendu. Du moment que l'Icha est abrogé au 31 décembre 1994, la base pour la perception de l'impôt de consommation particulière esquissé s'éteint aussi. Dans les cas où cet impôt a été calculé sur les indemnités de location, une compensation est nécessaire par rapport aux cas où l'impôt de consommation particulière a été calculé sur le prix d'achat. En tant qu'état de fait déclenchant la dette fiscale, la consommation particulière a été réalisée indépendamment du mode de calcul fiscal sous le régime de l'Icha. Pour ces raisons, l'art. 83, al. 3, de l'ordonnance régissant la taxe sur la valeur ajoutée stipule, en ce qui concerne les marchandises destinées à la vente, que si, lors de leur location, l'impôt de consommation particulière a été calculé, non pas sur la valeur de la marchandise au début de la location, mais sur les indemnités de location encaissées jusqu'au 31 décembre 1994, l'impôt de consommation particulière doit être, au 31 décembre 1994, acquitté après coup sur la valeur marchande de ces marchandises.

On observera par conséquent que, selon les dispositions transitoires, les opérations de leasing ne sont pas soumises à une double imposition. En effet, sous le régime de l'Icha, l'utilisation d'un objet acheté en vue de sa location conduit à l'état de fait de la consommation particulière. Par contre, sous le régime de la TVA, la location constitue, en soi, un fait générateur de la taxe. Ce n'est donc pas la même opération qui est imposée deux fois. Il s'agit plutôt de deux opérations indépendantes l'une de l'autre, chacune étant soumise à une réglementation fiscale différente. Cette situation est la conséquence du changement de système souhaité par le législateur constitutionnel en matière d'Icha. On signalera en passant qu'une erreur de calcul s'est glissée dans les exemples présentés par l'auteur de l'interpellation à l'appui de son intervention. En effet, la \"mensualité nette\" pour un \"véhicule de livraison\" au titre des \"investissements effectués après le 01.01.95\" ne s'élève pas à 1289,50 fr., mais à 1210,80 fr., parce que le montant de 78,70 fr. peut être déduit comme impôt préalable.

Du point de vue de son résultat, la réglementation relative aux dispositions transitoires est conforme à la décision du Conseil fédéral de ne pas introduire de déduction de l'impôt préalable par anticipation sur les biens d'investissement à cause, entre autres, de la perte de recettes fiscales que ne peuvent supporter les finances de la Confédération. L'exonération fiscale des mensualités de leasing proposée par l'auteur de l'interpellation pour les contrats conclus avant le 31 décembre 1994 se solderait également par un manque à gagner de l'ordre de plusieurs centaines de millions de francs. Il existerait en outre le danger d'évasions fiscales si seule la date de la conclusion du contrat était déterminante pour l'octroi d'une exonération fiscale. Par un aménagement correspondant des contrats les personnes concernées auraient toute facilité d'effectuer durant des années certaines transactions sans qu'elles ne soient imposées. On serait ainsi en présence d'une distorsion de concurrence, ce que souhaiterait précisément éviter l'auteur de l'interpellation. L'exonération fiscale qu'appelle de ses voeux l'auteur de l'interpellation engendrerait par ailleurs des différences de traitement indéfendables dans un État de droit.

",7707,"19943285_1","Titel des Geschäftes",7710,"19943285_6","Begründung","

Bis zum 31. Dezember 1994 unterliegt jede Investition und jede Anschaffung eines Ausrüstungsgegenstands der Warenumsatzsteuer (WUSt). Für diese Steuer gibt es keinen Vorsteuerabzug. Wenn man Investitionsgüter durch eine Leasinggesellschaft beschafft, entrichtet diese Gesellschaft die Verbrauchssteuer und überwälzt sie auf die Monatsraten. Mit dem Systemwechsel der Verbrauchssteuer auf den 1. Januar 1994 unterliegen die Ratenzahlungen bei Leasinggeschäften der Mehrwertsteuer; damit ergibt sich für geleaste Objekte, die vor diesem Datum beschafft worden sind, eine doppelte Steuerbelastung.

Beispiele:

Objekt

Produktionsausrüstung

Lieferwagen

Privatwagen

Allgemeine Bedingungen

- Zinssatz (in Prozent)

- Anzahl Monatsraten

- Vorsteuerabzug

Anschaffungspreis

6,00

1.000.000,--

6,00

40.000,--

6,00

nein

40.000,--

Investitionen, die bis zum 31.12.94 getätigt worden sind

WUSt

Monatsraten (bis 31.12.94)

Abzugsberechtigte MWST (ab 1.1.95

Nicht abzugsberechtigte MWST (ab 1.1.95)

62000,--

20.429,30

1.327,90

-,--

2.480,--

1.285,90

83,60

-,--

2.480,--

1.285,90

-,--

83,60

Monatsraten netto

20.429,30

1.285,90

1.369,50

Investitionen, die nach dem 1.1.95 getätigt werden

Monatsraten

Abzugsberechtige MWST

Nicht abzugsberechtige MWST

19.236,60

1.250,40

-,--

1.210,80

78,80

-,--

1.210,80

-,--

78,80

Monatrate Netto

19.236,60

1.289,50

Wie aus den Beispielen ersichtlich ist, tragen die Privatpersonen und die Selbständigerwerbenden, die nicht mehrwertsteuerpflichtig sind, direkt die doppelte Steuerbelastung. Der Endverbraucher trägt sie am Ende der Produktions-Verbrauchs-Kette. Um die Doppelbesteuerung zu beseitigen, müssten Güter, die Gegenstand eines Leasingvertrags sind, der vor dem 31. Dezember 1994 abgeschlossen wurde oder wird, von der Mehrwertsteuer befreit werden. Im Sinne der Revitalisierung der Wirtschaft könnte eine solche Befreiung bei den Uebergangsbestimmungen der Mehrwertsteuerverordnung vorgesehen werden.

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members…","controls_search_placeholder_memberships","Search memberships…","controls_search_placeholder_interests","Search interests…","controls_search_placeholder_organizations","Search organizations…","controls_search_placeholder_votes","Search votes…","controls_search_placeholder_access_badges","Search access badges…","controls_search_placeholder_contributors","Search contributions…","controls_search_placeholder_speeches","Search speeches…","controls_search_hint_people","Searches names, place and postcode.","controls_search_hint_groups","Searches name, abbreviation and description.","controls_search_placeholder_groups","Search committees & groups…","controls_search_hint_organizations","Searches the organization name.","controls_search_hint_agendas","Searches title, description, number and category.","controls_search_placeholder_agendas","Search agenda items…","controls_search_hint_alignment","Searches the name of the compared member.","controls_search_hint_memberships","Searches group/body name, function and membership type.","controls_search_hint_interests","Searches organisation name, function and parliamentary group.","controls_search_hint_votes","Searches the voting title and the affair title.","controls_search_hint_access_badges","Searches guests' name and organisation.","controls_search_hint_contributors","Searches the affair title.","controls_search_hint_speeches","Searches the speech text.","controls_sort_status","Sorted by {field}, {direction}","sort_affair_date","Affair date","sort_role","Role","sort_affair_type","Affair type","sort_affair_number","Affair number","sort_valid_from","Valid from","sort_valid_to","Valid until","sort_version","facet_latest","Latest","gender_f","Female","gender_m","Male","gender_d","Diverse","lang_de","German","lang_fr","French","lang_it","Italian","lang_rm","Romansh","lang_en","English","lang_es","Spanish","bodies_title","affairs_title","no_bodies","No institutions found.","facet_has_parliament","With parliament","sort_canton","Canton","sort_position","Order","sort_population","Population","controls_search_placeholder_bodies","Search institutions…","controls_search_hint_bodies","Searches name, canton and key.","body_population","Residents","body_seats","Seats","controls_no_results","No matches for your search.","controls_filter_search","controls_loading","Loading results…","body_section_profile","Profile","body_has_parliament","Has parliament","body_languages","Languages","body_seats_legislative","Seats (legislative)","body_executive","Executive","body_seats_executive","Seats (executive)","body_consultations","Consultations","body_elections_votings","Elections & votings","body_flag","Flag","body_key_label","Body key","body_source_lang","Source language","body_people_directory_title","All people of this institution","body_composition_title","Current composition","body_chambers_title","Chambers","body_votings_title","no_votings","No recorded votings.","controls_search_placeholder_votings","Search votings…","controls_search_hint_votings","body_affairs_title","no_affairs","No recorded affairs.","affair_untitled","Untitled affair","affair_long_title","Full title","affair_number","Number","affair_official_record","affair_external_id","External ID","affair_agenda_section","Agenda items","controls_search_placeholder_affairs","Search affairs…","controls_search_hint_affairs","Searches affair title and affair number.","sort_affair_title","facet_state","State","view_all_votings","View all votings","view_all_affairs","View all affairs","external_link","External link","docs_title","docs_loading","Searching documents…","section_docs","no_docs","No documents.","view_all_docs","View all documents","controls_search_placeholder_docs","Search documents…","controls_search_hint_docs","Searches name and category.","facet_category","Category","facet_format","Format","facet_lang","facet_case","Case sensitive","facet_word","Whole word","facet_match_on","facet_match_off","section_events","no_events","No recorded events.","view_all_events","View full timeline","controls_search_placeholder_events","Search events…","controls_search_hint_events","Searches title, actor and details.","facet_actor_type","Actor type","event_untitled","Event","texts_title","texts_loading","Searching texts…","section_texts","no_texts","No texts.","view_all_texts","View all texts","controls_search_placeholder_texts","Search texts…","controls_search_hint_texts","Searches type and body text.","sort_type","text_untitled","Text","facet_position_country","facet_position_canton","facet_position_city","City","facet_position_commune","Commune","facet_position_other","Other","votings_title","voting_result_section","voting_decision","Decision","voting_meaning_yes","A yes means","voting_meaning_no","A no means","voting_affair","voting_chart_title","How they voted","voting_chart_alt","Seat map of {count} members, coloured by {mode}. {summary}","voting_table_alt","Table of how {count} members voted, one row per member, with their party and parliamentary group.","chart_export","chart_export_title","Export chart","chart_export_failed","Export failed.","chart_exporting","Exporting…","chart_download","Download","chart_close","chart_fullscreen","Fullscreen","chart_title","chart_title_ph","Optional title","chart_subtitle","Subtitle","chart_subtitle_ph","Optional subtitle","chart_colors","Colours & labels","chart_color_for","Colour for","chart_label_for","Label for","chart_reset","chart_order","chart_output","Output","chart_format","chart_theme","Theme","chart_theme_light","Light","chart_theme_dark","Dark","chart_size","Size","chart_options","Options","chart_show_legend","Show legend","chart_transparent","Transparent background","chart_interactive","Interactive","chart_credits","Credit","voting_chart_no_votes","No votes recorded.","voting_chart_seats","seats","voting_chart_no_seatmap","No seat data available.","voting_chart_col_person","Person","voting_chart_col_party","voting_chart_col_group","voting_chart_col_vote","voting_chart_by_party","Vote by party","voting_chart_by_party_seats","Seats by party","voting_chart_colour_by","Colour seats by","voting_chart_majority","Majority","voting_chart_edit","Edit & export","voting_chart_seat_note","Seat positions are illustrative, not the real chamber layout. Open the editor to rearrange the colours, labels and order, and export.","speeches_title","speeches_loading","Searching speeches…","speech_person","Speaker","speech_body","Institution","speech_affair","speech_meeting","groups_title","no_groups","No groups found.","group_untitled","Untitled group","section_meetings","no_meetings","No recorded meetings.","view_all_meetings","View all meetings","meetings_title","meeting_untitled","meeting_upcoming","Upcoming","facet_time","When","facet_upcoming","facet_past","Past","group_abbreviation","Abbreviation","group_description","Description","group_official_record","Official page","group_contact","member_unknown","section_votings","interests_title","interest_details","Details","interest_person","Declared by","interest_body","Granting body","interest_role","interest_type","interest_group","interest_place","Place","interest_period","Period","meeting_details","meeting_type","meeting_state","meeting_number","meeting_location","Location","meeting_period","meeting_group","meeting_body","group_type","description","controls_search_placeholder_meetings","Search meetings …","controls_search_hint_meetings","Name, location or description","section_agendas","no_agendas","No agenda items.","view_all_agendas","View all agenda items","agenda_untitled","speech_speaker_unknown","video","doc_untitled","Document","doc_body","doc_affair","doc_meeting","doc_agenda","section_contributors","Contributors","no_contributors","No contributors.","view_all_contributors","View all contributors","sort_number","topics_title","Most-used words","topics_intro","The words this person uses most across their speeches, with common filler words removed. Tile size shows how often a word is used.","topics_all_time","All time","topics_last_4y","Last 4 years","topics_last_8y","Last 8 years","topics_from","topics_to","topics_speeches","speeches","topics_words","words (filtered)","topics_distinct","distinct words","topics_uses","uses","topics_alt","Treemap of the {count} most-used words, sized by how often each is used. {ctx}","topics_table_alt","Table of the {count} most-used words and how often each is used. {ctx}","topics_table_toggle","Show as table","topics_table_word","Word","topics_empty","No speeches with usable text in this period. Try widening the range.","loyalty_title","Party loyalty","loyalty_subtitle","Share of a member's votes cast against their group's majority line (higher = more independent). Abstentions count as a position.","loyalty_axis","Dissent rate: share of votes against own group","loyalty_dissent","dissent","loyalty_ballots","votes","loyalty_empty","No votes in this period meet the thresholds for a loyalty score. Widen the range.","loyalty_chart_alt","Beeswarm plot of the dissent rate of {count} members, one dot per member, coloured by party. {ctx}","loyalty_table_alt","Table of {count} members with their votes, dissents and dissent rate. {ctx}","loyalty_col_member","loyalty_col_party","loyalty_col_group","loyalty_col_ballots","loyalty_col_dissents","Against","loyalty_col_rate","Dissent","loyalty_from","loyalty_to","loyalty_scale","Scale","loyalty_scale_log","Log","loyalty_scale_linear","Linear","loyalty_filters","Filters","cohesion_title","Group cohesion","cohesion_hint","mean Agreement Index (1 = unanimous)","section_alignment","Voting alignment","no_alignment","Not enough shared votes to compare.","view_all_alignment","View full alignment","alignment_agreed_of_shared","agreed on {agreed} of {shared} shared votes","sort_agreement","Agreement","sort_shared","Shared votes","facet_min_shared","Min. shared","min_shared_10","≥ 10","min_shared_20","≥ 20","min_shared_50","≥ 50","min_shared_100","≥ 100","section_body_alignment","body_alignment_subtitle","How members of this chamber vote relative to one another, from the votes they have in common. In the map, members who vote alike sit close together and opponents far apart. Colours are parties, so blocs and coalitions show up as clusters. The grid gives the average agreement between each pair of parties (the diagonal is each party's own internal cohesion).","alignment_from","alignment_to","alignment_view","View","alignment_view_scatter","Map","alignment_view_heatmap","Party grid","alignment_empty","Not enough votes in this window to build the model.","alignment_window_note","Most meaningful within a single legislative period: the model compares members from the votes they have in common. If the window spans an election or a change in composition, members with different terms barely overlap and positions become less comparable.","alignment_no_parties","No party groups to compare in this window.","alignment_scatter_alt","Scatter plot of {count} members placed by how similarly they voted, coloured by party. {ctx}","alignment_pairs","pairs","alignment_heatmap_note","Each cell is the average agreement between members of the two parties (diagonal = a party's internal cohesion). ± is the 95% confidence range and n the number of member-pairs behind it. A small range over many pairs means the alignment is well-established; a wide range means it's only suggestive.","alignment_heatmap_alt","Grid of the average voting agreement between {count} parties. {ctx}","alignment_members_heading","Members","alignment_members_table_alt","Table of {count} members with their agreement with the chamber and with their own party. {ctx}","alignment_col_member","alignment_col_party","alignment_col_votes","alignment_col_chamber","Aligns with chamber","alignment_col_party_align","Within party","alignment_zoom_in","Zoom in","alignment_zoom_out","Zoom out","alignment_zoom_reset","Reset zoom","alignment_filters","section_lobby","Lobby network","lobby_subtitle","The organizations members of this chamber declare in their register of interests, and where those ties overlap. In the network, members are dots (coloured by party) and organizations shared by two or more members are squares. Members who share the same organizations pull together. The breakdown shows how many mandates are paid versus unpaid, and who holds the most.","lobby_empty","No declared interests for this chamber in this window.","lobby_no_shared","No organizations are shared by two or more members here. See the breakdown.","lobby_network_alt","Network graph of {members} members and the {orgs} organizations they share, linked by declared interests. {ctx}","lobby_mandates","mandates","lobby_members_tied","members","lobby_unknown","Unknown","lobby_org_node","Organization","lobby_payment_heading","Paid vs unpaid mandates","lobby_top_orgs","Most-shared organizations","lobby_top_members","Members by mandates","discussion_title","Speech profiles","discussion_intro","Where members sit on a latent axis derived purely from the words they use in their speeches (Wordfish scaling).","discussion_calculating","Scaling speeches…","lobby_calculating","Computing lobby network…","discussion_error","The speech scaling could not be computed.","discussion_converged","Model converged","discussion_not_converged","Model did not fully converge. Read positions with extra caution.","discussion_members_scored","Members scored","discussion_vocab","Vocabulary","discussion_window","Window","discussion_show_all","discussion_show_reliable","Reliable only","discussion_methodology","How this is computed","discussion_range_label","Time range","discussion_range_1y","1 year","discussion_range_2y","2 years","discussion_range_4y","4 years","discussion_range_8y","8 years","discussion_plot_alt","Beeswarm plot of {count} members placed along a word-choice axis, one dot per member. {ctx}","discussion_plot_caption","Each dot is one member, placed by the words they use in their speeches. Members who reach for the same distinctive words sit close together; members who talk very differently sit far apart. So a member's spot isn't assigned by us; it comes out of how they actually speak. For example, someone who keeps saying “tax”, “budget” and “spending” lands far from someone who mostly says “asylum”, “border” and “integration”. Hover any dot for its details. Filled dots have enough speech to place reliably; hollow rings spoke too little, so read their position with caution.","discussion_empty","No speeches are available for this parliament, so its members can't be placed on the axis. This scaling reads the words members actually speak, and the data set only holds speech transcripts for a few parliaments: the federal chambers and a handful of cantons such as Bern, Basel-Stadt or St. Gallen. You can also try a longer time range above.","discussion_empty_sparse","There is too little speech transcript text for this parliament to place its members on the axis. Try a longer time range above.","discussion_pole_a","One pole","discussion_pole_b","Other pole","discussion_col_party","discussion_key_filled","Enough text (reliable)","discussion_key_ring","Below the word floor (low confidence)","discussion_align_title","Does the axis track party?","discussion_align_hint","How much of the spread in positions is explained by party membership (η²): 100% = parties are perfectly separated, ~0% = party tells you nothing.","discussion_align_strong","parties are clearly separated","discussion_align_moderate","parties are partly separated","discussion_align_weak","party barely explains the axis","discussion_poles_title","What the axis is made of","discussion_poles_hint","The words that most pull members towards each pole. The axis only means something once you read these. Its direction is arbitrary.","discussion_no_party","No party","discussion_col_name","discussion_col_position","Position","discussion_col_words","Words","discussion_col_speeches","discussion_low_confidence","low confidence","discussion_table_title","discussion_table_alt","Table of {count} members with their position on the word-choice axis. {ctx}","discussion_read_title","How to read this","discussion_read_direction","The axis direction is arbitrary: Wordfish finds the split, not which side is “left” or “right”. Read the word poles to see what each side means.","discussion_read_uncertainty","Positions are standardized, so the spread is a convention, not a real distance. Wider error bars (and hollow dots) mean less certainty, so don't over-read those members.","discussion_read_confound","Speech style reflects role as much as ideology: committee chairs, ministers and frequent speakers can land at a pole because of what they do, not only what they believe.","organizations_title","organizations_none","No organizations.","org_members","org_mandates","org_bodies","org_members_heading","org_members_table_alt","Table of {count} members with their party, body, role, payment and period. {ctx}","org_no_members","No members.","org_col_member","org_col_party","org_col_body","org_col_role","org_col_payment","Payment","org_col_period","sort_members","sort_mandates","Mandates","interest_unknown","lobby_panel_person","Declared organizations","lobby_panel_org","Members with this mandate","lobby_table_heading","Who is tied to what","lobby_table_explain","The full matrix marks every member against every shared organization: one dot per declared tie, the exhaustive view of who is tied to what.","lobby_table_large","For this chamber that is","lobby_table_cells","cells","lobby_table_show","Show table","lobby_table_alt","Table marking each of {count} members against the {orgs} organizations they are tied to, one dot per declared tie. {ctx}","lobby_select_hint","Select a member or organization to see its ties.","lobby_filters","lobby_error","The lobby network could not be computed.","lobby_clear_selection","Clear selection","close","not_found_person","Person not found","not_found_body","Parliament not found","not_found_affair","Affair not found","not_found_group","Committee or group not found","not_found_voting","Voting not found","not_found_meeting","Meeting not found","not_found_interest","Interest not found","not_found_organization","Organization not found","not_found_text","Text not found","not_found_doc","Document not found","not_found_speech","Speech not found","not_found_hint","There is no entry with the ID {id}. It may have been removed, or the link may be outdated.","not_found_back","Back to the overview","about","About","faq","FAQ","section_title","section_title_bodies","section_title_affairs","section_title_votings","section_title_texts","section_title_docs","section_subtitle_search","section_subtitle_discussion",{"_1599":1600,"_1616":782,"_1617":1618,"_1619":1620,"_1621":969,"_1300":542,"_1274":342,"_107":546,"_1622":549,"_1605":352,"_1623":1624,"_1625":753,"_1407":302,"_104":312,"_1602":454,"_109":322,"_19":552,"_111":332,"_1626":1079,"_1627":1213,"_1628":1249,"_1629":1213,"_1630":1631,"_1632":1213,"_1633":1634,"_1635":542,"_1636":721,"_1637":1213,"_1638":1620,"_1639":546,"_1606":421,"_1640":1641,"_1212":1213,"_1642":659,"_1225":1213,"_102":557,"_1643":1435,"_1644":1292,"_1645":1330,"_1646":1624,"_1647":1419,"_1607":362,"_1648":1411,"_1649":1213},"section_switcher",{"_1597":1598,"_1599":1600,"_1601":302,"_100":498,"_104":312,"_1602":454,"_1603":388,"_1274":342,"_111":332,"_1604":322,"_1605":352,"_1606":421,"_1607":362,"_1608":1609,"_1610":1611,"_1612":1613,"_1614":1615},"section_title_speeches","section_title_groups","section_title_interests","section_title_meetings","section_title_organizations","label_section","Section","home","Home","people","affairs","groups","documents","interests","meetings","organizations","group_parliament","Actors","group_proceedings","Proceedings","group_records","Records","group_lobbying","Lobbying","search","eyebrow","Data on {{name}}","overview","Overview","personal_data","memberships","access_badges","Lobby","images","texts_overview","text_details","docs_overview","doc_details","votings_overview","Voting","voting_details","voting_diagram","Diagram","voting_tally","speeches_overview","speech_details","groups_overview","contributions","interests_overview","Interest","meetings_overview","vocabulary","loyalty","alignment","lobby","discussion","organizations_overview","org_details",{"_1707":1708,"_1709":1710,"_1651":1711,"_253":1712},"intro",{"_1653":1654,"_1655":1656,"_1657":1658,"_1659":1660,"_1661":1662,"_1663":1664,"_1665":1666},"en",{"_1667":1702,"_1669":1703,"_1671":1704,"_1673":1705,"_1675":1706},"de",{"_1667":1697,"_1669":1698,"_1671":1699,"_1673":1700,"_1675":1701},"fr",{"_1667":1692,"_1669":1693,"_1671":1694,"_1673":1695,"_1675":1696},"it",{"_1667":1687,"_1669":1688,"_1671":1689,"_1673":1690,"_1675":1691},"es",{"_1667":1682,"_1669":1683,"_1671":1684,"_1673":1685,"_1675":1686},"pt",{"_1667":1677,"_1669":1678,"_1671":1679,"_1673":1680,"_1675":1681},"rm",{"_1667":1668,"_1669":1670,"_1671":1672,"_1673":1674,"_1675":1676},"cookie","Nus duvrain mo cookies essenzials e funcziunals. Nagina analitica, nagin tracking.","dataLang","La Svizra ha quatter linguas naziunalas, e questas datas datti en pliras da quellas. Intgins records èn plurilings, auters mo en ina lingua. Vus pudais tscherner en tge lingua ch'il cuntegn vegn mussà; sche vossa tscherna n'è betg disponibla per in record, vegnan duvradas las autras linguas en in urden da prioritad fix. Quai è independent da la lingua da l'interfatscha. As lascha reglar sut Configuraziuns › Lingua dal cuntegn (sura a dretga).","alt","Questa pagina è era disponibla per rumantsch.","switch","Mussar per rumantsch","dismiss","Betg pli mussar","Utilizamos apenas cookies essenciais e funcionais. Sem análises, sem rastreio.","A Suíça tem quatro línguas nacionais, e estes dados existem em várias delas. Alguns registos estão em várias línguas, outros apenas numa. Pode escolher em que idioma os conteúdos são apresentados; quando a sua escolha não está disponível para um registo, as restantes línguas são usadas por uma ordem de prioridade fixa. Isto é independente do idioma da interface. Configure em Definições › Idioma dos conteúdos (canto superior direito).","Esta página também está disponível em português.","Ver em português","Não mostrar novamente","Solo utilizamos cookies esenciales y funcionales. Sin análisis, sin seguimiento.","Suiza tiene cuatro lenguas nacionales, y estos datos existen en varias de ellas. Algunos registros están en varias lenguas, otros en una sola. Puede elegir en qué idioma se muestra el contenido; cuando su elección no está disponible para un registro, se utilizan las demás lenguas en un orden de prioridad fijo. Esto es independiente del idioma de la interfaz. Configúrelo en Ajustes › Idioma del contenido (arriba a la derecha).","Esta página también está disponible en español.","Ver en español","No volver a mostrar","Utilizziamo solo cookie essenziali e funzionali. Nessuna analisi, nessun tracciamento.","La Svizzera ha quattro lingue nazionali e questi dati esistono in diverse di esse. Alcune voci sono in più lingue, altre in una sola. Puoi scegliere in quale lingua mostrare i contenuti; se la tua scelta non è disponibile per una voce, vengono usate le altre lingue secondo un ordine di priorità prestabilito. Questo è indipendente dalla lingua dell'interfaccia. Impostabile in Impostazioni › Lingua del contenuto (in alto a destra).","Questa pagina è disponibile anche in italiano.","Vedi in italiano","Non mostrare più","Nous utilisons uniquement des cookies essentiels et fonctionnels. Aucune analyse, aucun suivi.","La Suisse a quatre langues nationales, et ces données existent dans plusieurs d'entre elles. Certaines entrées sont en plusieurs langues, d'autres dans une seule. Vous pouvez choisir la langue d'affichage du contenu ; si votre choix n'est pas disponible pour une entrée, les autres langues sont utilisées selon un ordre de priorité défini. Ceci est indépendant de la langue de l'interface. Réglable dans Paramètres › Langue du contenu (en haut à droite).","Cette page est aussi disponible en français.","Voir en français","Ne plus afficher","Wir verwenden nur essenzielle, funktionale Cookies. Keine Analyse, kein Tracking.","Die Schweiz hat vier Landessprachen, und diese Daten liegen in mehreren davon vor. Manche Einträge sind mehrsprachig, andere nur in einer Sprache. Sie können wählen, in welcher Sprache die Inhalte angezeigt werden; ist Ihre Wahl für einen Eintrag nicht verfügbar, werden die übrigen Sprachen in einer festen Prioritätsreihenfolge verwendet. Dies ist unabhängig von der Oberflächensprache. Einstellbar unter Einstellungen › Inhaltssprache (oben rechts).","Diese Seite ist auch auf Deutsch verfügbar.","Auf Deutsch anzeigen","Nicht mehr anzeigen","We use only essential, functional cookies. No analytics, no tracking.","Switzerland has four national languages, and this data comes in several of them. Some records are in multiple languages, some in only one. You can choose which language the content is shown in; when your choice isn't available for a record, the remaining languages are used in a set priority order. This is independent of the interface language. Set it under Settings › Content language (top right).","This page is also available in English.","View in English","Don't show again","settings",{"_1775":1776,"_1777":1778,"_1779":1134,"_1780":1781,"_1782":1136,"_1783":1138,"_1784":1785,"_1786":1787,"_1788":1789,"_1790":1791,"_1792":1793,"_607":608,"_1794":1795,"_1796":1797,"_1798":1799,"_1800":1801,"_1802":1803},"nav",{"_1599":1721,"_1722":1723,"_1724":657,"_1725":1726,"_1727":1728,"_1608":1609,"_1610":1611,"_1612":1613,"_1614":1615,"_1601":302,"_100":498,"_1603":388,"_1602":454,"_104":312,"_1606":421,"_1274":342,"_111":332,"_1604":322,"_1605":352,"_1607":362,"_1729":1714,"_1730":1731,"_1577":1578,"_1732":1733,"_1579":1580,"_1734":1735,"_1736":1737,"_1738":1739,"_1740":1741,"_1742":1743,"_1744":1745,"_1746":1747,"_1748":1749,"_1750":1751,"_1752":1753,"_1754":1755,"_1756":1757,"_1758":1759,"_1760":1761,"_1762":1763,"_1764":1765,"_1766":1767,"_1768":1718,"_1769":1770,"_1771":1772,"_1773":1774},{"_1667":1702,"_1669":1703,"_1671":1704,"_1673":1705,"_1675":1706},{"_1713":1714,"_1715":1716,"_1717":1718,"_1719":1720},"project.title","Project","project.desc","About parlhub: what the portal is, answers to common questions, and how the data fits together.","experiments.title","Experiments","experiments.desc","Experimental analyses and methodology showcases on parlhub, including the Wordfish scaling of parliaments from their speeches.","parlhub home","skip_to_content","Skip to main content","explore","start","Start here","start_desc","Quicklinks to chambers, cantons and communes","project","project_desc","The project at a glance","about_desc","What parlhub is and who is behind it","faq_desc","Answers to common questions","sustainability","Sustainability","sustainability_desc","How parlhub is hosted and what it costs the planet","accessibility","Accessibility","accessibility_desc","What works, what doesn't, and how to report a barrier","traffic_stats","Traffic statistics","traffic_stats_desc","Which parts of the site get requested, and by whom","imprint","Imprint","imprint_desc","Who runs parlhub, contact, and the licenses","github","GitHub","github_desc","The project's source code on GitHub","data_guide","Data guide","data_guide_desc","Every kind of data, in plain terms, with examples","data_map","Data map","data_map_desc","How the data fits together, at a glance","methodology","Methodology","methodology_desc","How each figure is calculated, with links to the code","experiments","experiments_desc","Experimental analyses and methodology write-ups","wordfish","Wordfish scaling","wordfish_desc","Placing members on an axis by the words in their speeches","menu_label","Settings","appearance","Appearance","theme","theme_system","System","theme_light","theme_dark","font_size","Font size","font_size_decrease","Decrease font size","font_size_increase","Increase font size","high_contrast","High contrast","grayscale","Grayscale","interface_language","Interface","content_language","Content language","content_language_auto","Auto (follow interface)","content_language_note","Language of the displayed data (names, titles, texts). Independent of the interface; when a record isn't available, the next language is used.","content_language_priority","Priority",{"_1779":1805,"_1784":1806,"_1807":68,"_1808":54,"_1809":54,"_1810":68,"_1811":-5},"system",100,"show_cookie_consent_message","ui_high_contrast","ui_grayscale","msg_lang_hint","content_lang"]