{"id":642509,"date":"2026-04-22T01:31:06","date_gmt":"2026-04-21T23:31:06","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/tribunal-federal-suisse-20-mars-2023-n-9c-206-2023\/"},"modified":"2026-04-22T01:31:06","modified_gmt":"2026-04-21T23:31:06","slug":"tribunal-federal-suisse-20-mars-2023-n-9c-206-2023","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/tribunal-federal-suisse-20-mars-2023-n-9c-206-2023\/","title":{"rendered":"Tribunal f\u00e9d\u00e9ral suisse, 20 mars 2023, n\u00b0 9C 206-2023"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>Bundesgericht<\/p>\n<p>Tribunal f\u00e9d\u00e9ral<\/p>\n<p>Tribunale federale<\/p>\n<p>Tribunal federal<\/p>\n<p>9C_206\/2023<\/p>\n<p>Arr\u00eat du 20 mars 2023<\/p>\n<p>IIIe Cour de droit public<\/p>\n<p>Composition<\/p>\n<p>M. le Juge f\u00e9d\u00e9ral Parrino, Pr\u00e9sident.<\/p>\n<p>Greffier : M. B\u00fcrgisser.<\/p>\n<p>Participants \u00e0 la proc\u00e9dure<\/p>\n<p>A.________,<\/p>\n<p>recourant,<\/p>\n<p>contre<\/p>\n<p>intim\u00e9 inconnu.<\/p>\n<p>Objet<\/p>\n<p>Imp\u00f4t cantonal et communal du canton de Vaud et imp\u00f4t f\u00e9d\u00e9ral direct, p\u00e9riode fiscale 2020 (condition de recevabilit\u00e9),<\/p>\n<p>recours contre un arr\u00eat d&#039;une autorit\u00e9 inconnue.<\/p>\n<p>Vu :<\/p>\n<p>le recours interjet\u00e9 par A.________ le 2 f\u00e9vrier 2023 (timbre postal) contre l&#039;arr\u00eat d&#039;une autorit\u00e9 inconnue,<\/p>\n<p>l&#039;ordonnance du 8 f\u00e9vrier 2023, par laquelle le Tribunal f\u00e9d\u00e9ral a averti l&#039;int\u00e9ress\u00e9 qu&#039;il avait omis d&#039;annexer la d\u00e9cision attaqu\u00e9e \u00e0 son recours et l&#039;a invit\u00e9 \u00e0 rem\u00e9dier \u00e0 cette irr\u00e9gularit\u00e9 jusqu&#039;au 20 f\u00e9vrier 2023, \u00e0 d\u00e9faut de quoi son m\u00e9moire ne serait pas pris en consid\u00e9ration,<\/p>\n<p>l&#039;absence de r\u00e9ponse de A.________ dans le d\u00e9lai imparti,<\/p>\n<p>consid\u00e9rant :<\/p>\n<p>que la d\u00e9cision attaqu\u00e9e doit \u00eatre jointe au m\u00e9moire de recours (art. 42 al. 3 LTF),<\/p>\n<p>que si ladite d\u00e9cision n&#039;est pas produite, le Tribunal f\u00e9d\u00e9ral impartit un d\u00e9lai appropri\u00e9 \u00e0 la partie pour rem\u00e9dier \u00e0 cette irr\u00e9gularit\u00e9 et l&#039;avertit qu&#039;\u00e0 d\u00e9faut, le m\u00e9moire ne sera pas pris en consid\u00e9ration (art. 42 al. 5 LTF),<\/p>\n<p>qu&#039;en l&#039;occurrence, le recourant n&#039;a pas produit la d\u00e9cision requise dans le d\u00e9lai imparti par le Tribunal f\u00e9d\u00e9ral,<\/p>\n<p>que par ailleurs, selon l&#039;art. 42 al. 1 et 2 LTF, le recours doit indiquer, entre autres exigences, les conclusions, les motifs et les moyens de preuve, en exposant succinctement en quoi l&#039;acte attaqu\u00e9 est contraire au droit,<\/p>\n<p>qu&#039;en l&#039;esp\u00e8ce, le recours ne contient pas de conclusions,<\/p>\n<p>que dans la mesure o\u00f9 le recours ne r\u00e9pond manifestement pas aux exigences de l&#039;art. 42 al. 1, 2 et 3 LTF, il doit \u00eatre d\u00e9clar\u00e9 irrecevable selon la proc\u00e9dure simplifi\u00e9e de l&#039;art. 108 al. 1 let. a et b LTF,<\/p>\n<p>qu&#039;en application de l&#039;art. 66 al. 1, seconde phrase, LTF, il convient de renoncer \u00e0 la perception des frais judiciaires,<\/p>\n<p>par ces motifs, le Pr\u00e9sident prononce :<\/p>\n<p>1.<\/p>\n<p>Le recours est irrecevable.<\/p>\n<p>2.<\/p>\n<p>Il n&#039;est pas per\u00e7u de frais judiciaires.<\/p>\n<p>3.<\/p>\n<p>Le pr\u00e9sent arr\u00eat est communiqu\u00e9 au recourant.<\/p>\n<p>Lucerne, le 20 mars 2023<\/p>\n<p>Au nom de la IIIe Cour de droit public<\/p>\n<p>du Tribunal f\u00e9d\u00e9ral suisse<\/p>\n<p>Le Pr\u00e9sident : Parrino<\/p>\n<p>Le Greffier : B\u00fcrgisser<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/search.bger.ch\/ext\/eurospider\/live\/fr\/php\/aza\/http\/index.php?lang=fr&#038;type=highlight_simple_query&#038;page=4&#038;from_date=&#038;to_date=&#038;sort=relevance&#038;insertion_date=&#038;top_subcollection_aza=all&#038;query_words=intime&#038;rank=36&#038;azaclir=aza&#038;highlight_docid=aza%3A%2F%2F20-03-2023-9C_206-2023&#038;number_of_ranks=23370\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Source officielle Tribunal federal suisse. Contenu HTML public, PDF non garanti en version gratuite.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bundesgericht Tribunal f\u00e9d\u00e9ral Tribunale federale Tribunal federal 9C_206\/2023 Arr\u00eat du 20 mars 2023 IIIe Cour de droit public Composition M. le Juge f\u00e9d\u00e9ral Parrino, Pr\u00e9sident. Greffier : M. B\u00fcrgisser. Participants \u00e0 la proc\u00e9dure A.________, recourant, contre intim\u00e9 inconnu. Objet Imp\u00f4t cantonal et communal du canton de Vaud et imp\u00f4t f\u00e9d\u00e9ral direct, p\u00e9riode fiscale 2020 (condition&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[9676],"kji_court":[9677],"kji_chamber":[10137],"kji_year":[24566],"kji_subject":[7650],"kji_keyword":[9799,9679,9680,7636],"kji_language":[7733],"class_list":["post-642509","kji_decision","type-kji_decision","status-publish","hentry","kji_country-suisse","kji_court-tribunal-federal-suisse","kji_chamber-cour-de-droit-public","kji_year-24566","kji_subject-administratif","kji_keyword-bundesgericht","kji_keyword-federal","kji_keyword-suisse","kji_keyword-tribunal","kji_language-francais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tribunal f\u00e9d\u00e9ral suisse, 20 mars 2023, n\u00b0 9C 206-2023 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/tribunal-federal-suisse-20-mars-2023-n-9c-206-2023\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tribunal f\u00e9d\u00e9ral suisse, 20 mars 2023, n\u00b0 9C 206-2023\" \/>\n<meta property=\"og:description\" content=\"Bundesgericht Tribunal f\u00e9d\u00e9ral Tribunale federale Tribunal federal 9C_206\/2023 Arr\u00eat du 20 mars 2023 IIIe Cour de droit public Composition M. le Juge f\u00e9d\u00e9ral Parrino, Pr\u00e9sident. 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