{ "article": { "LEGIARTI000026370614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 G octies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-15", "DATE_DEBUT": "2012-09-16" } }, "META_COMMUN": { "ID": "LEGIARTI000026370614", "URL": "article/LEGI/ARTI/00/00/26/37/06/LEGIARTI000026370614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026370548", "@num": "1", "#text": "Décret n°2012-1050\n du 14 septembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026369691", "@nortexte": "EFIE1229648D", "@numtexte": "2012-1050", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-14" }, { "@id": "LEGIARTI000038627815", "@num": "2", "#text": "Décret n°2019-584 du 13 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038617329", "@nortexte": "CPAE1904205D", "@numtexte": "2019-584", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000024416683", "@num": "1649 AB", "#text": "Code général des impôts, CGI. - art. 1649 AB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026370606", "@fin": "2020-07-01", "#text": "0I ter : Obligations déclaratives des administrateurs de trusts", "@debut": "2012-09-16" }, { "@id": "LEGISCTA000041736566", "@fin": "2999-01-01", "#text": "0I ter : Obligation déclarative relative aux dispositifs transfrontières", "@debut": "2020-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146865", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133761", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026370614", "@fin": "2019-06-15", "@num": "344 G octies", "@etat": "ABROGE", "@debut": "2012-09-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application de l'article 1649 AB du code général des impôts, le domicile fiscal est apprécié au 1er janvier de chaque année." } }, "LEGIARTI000024416690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024416690", "URL": "article/LEGI/ARTI/00/00/24/41/66/LEGIARTI000024416690.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024415815", "@num": "14", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGITEXT000026370541", "#text": "Décret n°2012-1050\n du 14 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026369691", "@nortexte": "EFIE1229648D", "@numtexte": "2012-1050", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-14" }, { "@id": "LEGITEXT000028113295", "#text": "Décret n°2013-949\n du 23 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028112367", "@nortexte": "EFIE1323551D", "@numtexte": "2013-949", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-23" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029778204", "#text": "DÉCRET n°2014-1372 du 17 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029777823", "@nortexte": "FCPE1413961D", "@numtexte": "2014-1372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGIARTI000047880552", "#text": "Arrêté du 21 juin 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032823826", "@nortexte": "FCPE1610094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-21" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000038627803", "#text": "Décret n°2019-584 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617329", "@nortexte": "CPAE1904205D", "@numtexte": "2019-584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000038627817", "@num": "1", "#text": "Décret n°2019-584 du 13 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038617329", "@nortexte": "CPAE1904205D", "@numtexte": "2019-584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000041576794", "@num": "17", "#text": "Décret n°2020-118 du 12 février 2020 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000041566943", "@nortexte": "ECOT1932863D", "@numtexte": "2020-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-12" }, { "@id": "LEGIARTI000041576768", "@num": "4", "#text": "Décret n°2020-118 du 12 février 2020 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000041566943", "@nortexte": "ECOT1932863D", "@numtexte": "2020-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-12" }, { "@id": "LEGITEXT000042484050", "#text": "Décret n°2020-1321 du 30 octobre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042483255", "@nortexte": "ECOE2020812D", "@numtexte": "2020-1321", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-30" }, { "@id": "LEGITEXT000043986787", "#text": "Décret n°2021-1127 du 27 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043985461", "@nortexte": "ECOE2111318D", "@numtexte": "2021-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000043986798", "@num": "1", "#text": "Décret n°2021-1127 du 27 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043985461", "@nortexte": "ECOE2111318D", "@numtexte": "2021-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000043986800", "@num": "2", "#text": "Décret n°2021-1127 du 27 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043985461", "@nortexte": "ECOE2111318D", "@numtexte": "2021-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000033791492", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024416566", "@num": "792-0 bis", "#text": "Code général des impôts, CGI. - art. 792-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043987196", "@num": "368", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485663", "@num": "369", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485646", "@num": "369 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631549", "@num": "369 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026370614", "@num": "344 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962250", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597794", "@num": "344 G sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592250", "@num": "R561-7", "#text": "Code monétaire et financier - art. R561-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043643867", "@num": "L102 AH", "#text": "Livre des procédures fiscales - art. L102 AH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635555", "@num": "L167", "#text": "Livre des procédures fiscales - art. L167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764280", "@num": "R*167-1", "#text": "Livre des procédures fiscales - art. R*167-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162754", "@fin": "2012-05-24", "#text": "0I : Déclaration des comptes financiers et des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France", "@debut": "1990-06-15" }, { "@id": "LEGISCTA000026023222", "@fin": "2013-07-28", "#text": "0I : Déclaration des comptes financiers, des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France et des trusts", "@debut": "2012-05-24" }, { "@id": "LEGISCTA000027781495", "@fin": "2020-07-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie et aux trusts", "@debut": "2013-07-28" }, { "@id": "LEGISCTA000039250288", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024416690", "@fin": "2013-12-08", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311980", "@fin": "2016-10-23", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033287174", "@fin": "2016-12-03", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2016-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033518028", "@fin": "2018-01-01", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2016-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428763", "@fin": "2018-12-31", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988602", "@fin": "2019-05-24", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613840", "@fin": "2020-02-14", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041578431", "@fin": "2999-01-01", "@num": "1649 AB", "@etat": "VIGUEUR", "@debut": "2020-02-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé est tenu d'en déclarer la constitution, la modification ou l'extinction, ainsi que le contenu de ses termes.

Il déclare également la valeur vénale au 1er janvier de l'année des biens, droits et produits mentionnés aux 1° et 2° du III de l'article 990 J.\n

Les modalités d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000026370548": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026370548", "URL": "article/LEGI/ARTI/00/00/26/37/05/LEGIARTI000026370548.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000026370606", "#text": "Code général des impôts, annexe 3, CGIAN3. - 0I ter : Obligations déclaratives des administr... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026370614", "@num": "344 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026370611", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026370608", "@num": "344 G sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026369691", "@nor": "EFIE1229648D", "@num": "2012-1050", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026369691", "@c_titre_court": "Décret n°2012-1050 du 14 septembre 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts", "@debut": "2012-09-16", "@id_txt": "LEGITEXT000026370541", "@c_titre_court": "Décret n°2012-1050 du 14 septembre 2012" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2012-09-15", "@date_signature": "2012-09-14", "@num_parution_jo": "0215" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000026370548", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026369698", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. 0I ter : Obligations déclaratives des administrateurs de trusts, Art. 344 G sexies, Art. 344 G septies, Art. 344 G octies\n
\n

\n
" } }, "LEGIARTI000028311980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-10-23", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028311980", "URL": "article/LEGI/ARTI/00/00/28/31/19/LEGIARTI000028311980.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000026370541", "#text": "Décret n°2012-1050\n du 14 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026369691", "@nortexte": "EFIE1229648D", "@numtexte": "2012-1050", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-14" }, { "@id": "LEGITEXT000028113295", "#text": "Décret n°2013-949\n du 23 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028112367", "@nortexte": "EFIE1323551D", "@numtexte": "2013-949", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-23" }, { "@id": "LEGIARTI000028280661", "@num": "11", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029778204", "#text": "DÉCRET n°2014-1372 du 17 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029777823", "@nortexte": "FCPE1413961D", "@numtexte": "2014-1372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGIARTI000047880552", "#text": "Arrêté du 21 juin 2016 - art. 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L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé est tenu d'en déclarer la constitution, le nom du constituant et des bénéficiaires, la modification ou l'extinction, ainsi que le contenu de ses termes.

Il est institué un registre public des trusts. Il recense nécessairement les trusts déclarés, le nom de l'administrateur, le nom du constituant, le nom des bénéficiaires et la date de constitution du trust.
\n
Ce registre est placé sous la responsabilité du ministre chargé de l'économie et des finances.
\n
Les modalités de consultation du registre sont précisées par décret en Conseil d'Etat.
\n
L'administrateur d'un trust défini à l'article 792-0 bis qui a son domicile fiscal en France est tenu d'en déclarer la constitution, la modification ou l'extinction ainsi que le contenu de ses termes.

L'administrateur d'un trust déclare également la valeur vénale au 1er janvier de l'année des biens, droits et produits mentionnés aux 1° et 2° du III de l'article 990 J.\n

Les modalités d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000033287174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-03", "DATE_DEBUT": "2016-10-23" } }, "META_COMMUN": { "ID": "LEGIARTI000033287174", "URL": "article/LEGI/ARTI/00/00/33/28/71/LEGIARTI000033287174.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2016-591 QPC du 21 octobre 2016 (NOR: CSCX1630578S), le Conseil constitutionnel a déclaré contraires à la Constitution le deuxième alinéa de l'article 1649 AB du code général des impôts dans sa rédaction issue de la loi n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière. La déclaration d'inconstitutionnalité prend effet à compter du 23 octobre 2016 dans les conditions prévues au paragraphe 8.

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L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé est tenu d'en déclarer la constitution, le nom du constituant et des bénéficiaires, la modification ou l'extinction, ainsi que le contenu de ses termes.

Ce registre est placé sous la responsabilité du ministre chargé de l'économie et des finances.

Les modalités de consultation du registre sont précisées par décret en Conseil d'Etat.

L'administrateur d'un trust défini à l'article 792-0 bis qui a son domicile fiscal en France est tenu d'en déclarer la constitution, la modification ou l'extinction ainsi que le contenu de ses termes.

L'administrateur d'un trust déclare également la valeur vénale au 1er janvier de l'année des biens, droits et produits mentionnés aux 1° et 2° du III de l'article 990 J.\n

Les modalités d'application du présent article sont fixées par décret.

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L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé est tenu d'en déclarer la constitution, le nom du constituant et des bénéficiaires, la modification ou l'extinction, ainsi que le contenu de ses termes.

L'administrateur d'un trust déclare également la valeur vénale au 1er janvier de l'année des biens, droits et produits mentionnés aux 1° et 2° du III de l'article 990 J. \n

Ces informations sont conservées dans un registre placé sous la responsabilité des ministres chargés de l'économie et du budget.

Ce registre est accessible sans restriction aux autorités compétentes suivantes, dans le cadre de leur mission :

1° La cellule de renseignement financier nationale mentionnée à l'article L. 521-23 du code monétaire et financier ;

2° Les autorités judiciaires ;

3° Les agents de l'administration des douanes agissant sur le fondement des prérogatives conférées par le code des douanes ;

4° Les agents habilités de l'administration des finances publiques chargés du contrôle et du recouvrement en matière fiscale ;

5° Les autorités de contrôle mentionnées à l'article L. 561-36 du code monétaire et financier ;

Ce registre est également accessible aux personnes assujetties à la lutte contre le blanchiment et le financement du terrorisme mentionnées à l'article L. 561-2 du code monétaire et financier dans le cadre d'une au moins de leurs mesures de vigilance mentionnées aux articles L. 561-4-1 à L. 561-14-2 du code monétaire et financier.

Les autorités compétentes mentionnées au cinquième alinéa du présent article reçoivent en temps utile à leur demande ou à l'initiative des autorités compétentes des Etats membres de l'Union européenne ou communiquent en temps utile, à leur demande ou à l'initiative de ces autorités, les informations mentionnées au premier alinéa nécessaires à l'accomplissement de leur mission.

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000036428763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428763", "URL": "article/LEGI/ARTI/00/00/36/42/87/LEGIARTI000036428763.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1649 AB résultant des dispositions du 21° du B du I du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit B de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

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L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé est tenu d'en déclarer la constitution, le nom du constituant et des bénéficiaires, la modification ou l'extinction, ainsi que le contenu de ses termes.

L'administrateur d'un trust déclare également la valeur vénale au 1er janvier de l'année des actifs mentionnés aux 1° et 2° du III de l'article 990 J. \n

Ces informations sont conservées dans un registre placé sous la responsabilité des ministres chargés de l'économie et du budget.

Ce registre est accessible sans restriction aux autorités compétentes suivantes, dans le cadre de leur mission :

1° La cellule de renseignement financier nationale mentionnée à l'article L. 521-23 du code monétaire et financier ;

2° Les autorités judiciaires ;

3° Les agents de l'administration des douanes agissant sur le fondement des prérogatives conférées par le code des douanes ;

4° Les agents habilités de l'administration des finances publiques chargés du contrôle et du recouvrement en matière fiscale ;

5° Les autorités de contrôle mentionnées à l'article L. 561-36 du code monétaire et financier ;

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000037988602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037988602", "URL": "article/LEGI/ARTI/00/00/37/98/86/LEGIARTI000037988602.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé est tenu d'en déclarer la constitution, le nom du constituant et des bénéficiaires, la modification ou l'extinction, ainsi que le contenu de ses termes.

L'administrateur d'un trust déclare également la valeur vénale au 1er janvier de l'année :

a) Pour les personnes qui ont en France leur domicile fiscal au sens de l'article 4 B, des biens et droits situés en France ou hors de France et des produits capitalisés placés dans le trust ;
\n
\n b) Pour les autres personnes, des seuls biens et droits situés en France et des produits capitalisés placés dans le trust.

Ces informations sont conservées dans un registre placé sous la responsabilité des ministres chargés de l'économie et du budget.

Ce registre est accessible sans restriction aux autorités compétentes suivantes, dans le cadre de leur mission :

1° La cellule de renseignement financier nationale mentionnée à l'article L. 521-23 du code monétaire et financier ;

2° Les autorités judiciaires ;

3° Les agents de l'administration des douanes agissant sur le fondement des prérogatives conférées par le code des douanes ;

4° Les agents habilités de l'administration des finances publiques chargés du contrôle et du recouvrement en matière fiscale ;

5° Les autorités de contrôle mentionnées à l'article L. 561-36 du code monétaire et financier ;

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000038613840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-14", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038613840", "URL": "article/LEGI/ARTI/00/00/38/61/38/LEGIARTI000038613840.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000026370541", "#text": "Décret n°2012-1050\n du 14 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026369691", "@nortexte": "EFIE1229648D", "@numtexte": "2012-1050", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-14" }, { "@id": "LEGITEXT000028113295", "#text": "Décret n°2013-949\n du 23 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028112367", "@nortexte": "EFIE1323551D", "@numtexte": "2013-949", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-23" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029778204", "#text": "DÉCRET n°2014-1372 du 17 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029777823", "@nortexte": "FCPE1413961D", "@numtexte": "2014-1372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGIARTI000047880552", "#text": "Arrêté du 21 juin 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032823826", "@nortexte": "FCPE1610094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-21" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038497553", "@num": "206", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 206 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGITEXT000038627803", "#text": "Décret n°2019-584 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617329", "@nortexte": "CPAE1904205D", "@numtexte": "2019-584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000038627817", "@num": "1", "#text": "Décret n°2019-584 du 13 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038617329", "@nortexte": "CPAE1904205D", "@numtexte": "2019-584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000041576794", "@num": "17", "#text": "Décret n°2020-118 du 12 février 2020 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000041566943", "@nortexte": "ECOT1932863D", "@numtexte": "2020-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-12" }, { "@id": "LEGIARTI000041576768", "@num": "4", "#text": "Décret n°2020-118 du 12 février 2020 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000041566943", "@nortexte": "ECOT1932863D", "@numtexte": "2020-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-12" }, { "@id": "LEGITEXT000042484050", "#text": "Décret n°2020-1321 du 30 octobre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042483255", "@nortexte": "ECOE2020812D", "@numtexte": "2020-1321", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-30" }, { "@id": "LEGITEXT000043986787", "#text": "Décret n°2021-1127 du 27 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043985461", "@nortexte": "ECOE2111318D", "@numtexte": "2021-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000043986798", "@num": "1", "#text": "Décret n°2021-1127 du 27 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043985461", "@nortexte": "ECOE2111318D", "@numtexte": "2021-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000043986800", "@num": "2", "#text": "Décret n°2021-1127 du 27 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043985461", "@nortexte": "ECOE2111318D", "@numtexte": "2021-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000033791492", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024416566", "@num": "792-0 bis", "#text": "Code général des impôts, CGI. - art. 792-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043987196", "@num": "368", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485663", "@num": "369", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485646", "@num": "369 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631549", "@num": "369 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026370614", "@num": "344 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962250", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597794", "@num": "344 G sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592250", "@num": "R561-7", "#text": "Code monétaire et financier - art. R561-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043643867", "@num": "L102 AH", "#text": "Livre des procédures fiscales - art. L102 AH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635555", "@num": "L167", "#text": "Livre des procédures fiscales - art. L167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764280", "@num": "R*167-1", "#text": "Livre des procédures fiscales - art. R*167-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179037", "@num": "L561-2", "#text": "Code monétaire et financier - art. L561-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020188966", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020191409", "@num": "L561-36", "#text": "Code monétaire et financier - art. L561-36", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512785", "@num": "L561-4-1", "#text": "Code monétaire et financier - art. L561-4-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162754", "@fin": "2012-05-24", "#text": "0I : Déclaration des comptes financiers et des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France", "@debut": "1990-06-15" }, { "@id": "LEGISCTA000026023222", "@fin": "2013-07-28", "#text": "0I : Déclaration des comptes financiers, des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France et des trusts", "@debut": "2012-05-24" }, { "@id": "LEGISCTA000027781495", "@fin": "2020-07-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie et aux trusts", "@debut": "2013-07-28" }, { "@id": "LEGISCTA000039250288", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024416690", "@fin": "2013-12-08", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311980", "@fin": "2016-10-23", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033287174", "@fin": "2016-12-03", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2016-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033518028", "@fin": "2018-01-01", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2016-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428763", "@fin": "2018-12-31", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988602", "@fin": "2019-05-24", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613840", "@fin": "2020-02-14", "@num": "1649 AB", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041578431", "@fin": "2999-01-01", "@num": "1649 AB", "@etat": "VIGUEUR", "@debut": "2020-02-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé est tenu d'en déclarer la constitution, le nom du constituant et des bénéficiaires, la modification ou l'extinction, ainsi que le contenu de ses termes.

L'administrateur d'un trust déclare également la valeur vénale au 1er janvier de l'année :

a) Pour les personnes qui ont en France leur domicile fiscal au sens de l'article 4 B, des biens et droits situés en France ou hors de France et des produits capitalisés placés dans le trust ;
\n
b) Pour les autres personnes, des seuls biens et droits situés en France et des produits capitalisés placés dans le trust.

Ces informations sont conservées dans un registre placé sous la responsabilité des ministres chargés de l'économie et du budget.

Ce registre est accessible sans restriction aux autorités compétentes suivantes, dans le cadre de leur mission :

1° Le service mentionné à l'article L. 561-23 du code monétaire et financier ;

2° Les autorités judiciaires ;

3° Les agents de l'administration des douanes agissant sur le fondement des prérogatives conférées par le code des douanes ;

4° Les agents habilités de l'administration des finances publiques chargés du contrôle et du recouvrement en matière fiscale ;

5° Les autorités de contrôle mentionnées à l'article L. 561-36 du code monétaire et financier ;

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000038627815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038627815", "URL": "article/LEGI/ARTI/00/00/38/62/78/LEGIARTI000038627815.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026370614", "@num": "344 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962250", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597794", "@num": "344 G sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038617329", "@nor": "CPAE1904205D", "@num": "2019-584", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-584 du 13 juin 2019 relatif aux obligations déclaratives des administrateurs de trusts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038617329", "@c_titre_court": "Décret n°2019-584 du 13 juin 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-584 du 13 juin 2019 relatif aux obligations déclaratives des administrateurs de trusts", "@debut": "2019-06-15", "@id_txt": "LEGITEXT000038627803", "@c_titre_court": "Décret n°2019-584 du 13 juin 2019" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2019-06-14", "@date_signature": "2019-06-13", "@num_parution_jo": "0136" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038627815", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038617346", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 344 G sexies\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 344 G septies, Art. 344 G octies\n
\n

\n
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I.-L'administrateur d'un trust défini à l'article 792-0 bis dont le constituant ou l'un au moins des bénéficiaires a son domicile fiscal en France ou qui comprend un bien ou un droit qui y est situé, l'administrateur d'un trust défini à l'article 792-0 bis établi ou résidant en dehors de l'Union européenne lorsqu'il acquiert un bien immobilier ou qu'il entre en relation d'affaires en France au sens de l'article L. 561-2-1 du code monétaire et financier ainsi que l'administrateur qui a son domicile fiscal en France sont tenus de déclarer les informations suivantes :

1° La constitution, la modification ou l'extinction, ainsi que le contenu des termes du trust ;

2° Les informations relatives aux nom, prénoms, adresse, date, lieu de naissance et nationalité des bénéficiaires effectifs des trusts, qui s'entendent comme toutes personnes physiques ayant la qualité d'administrateur, de constituant, de bénéficiaire et, le cas échéant, de protecteur ainsi que de toute autre personne physique exerçant un contrôle effectif sur le trust ou exerçant des fonctions équivalentes ou similaires ;

3° La valeur vénale au 1er janvier de l'année :

a) Pour les personnes qui ont en France leur domicile fiscal au sens de l'article 4 B, des biens et droits situés en France ou hors de France et des produits capitalisés placés dans le trust ;

b) Pour les autres personnes, des seuls biens et droits situés en France et des produits capitalisés placés dans le trust.

II.-Les informations mentionnées au I sont conservées dans un registre placé sous la responsabilité du ministre chargé du budget.

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

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Article 344 G octies AUTONOME ABROGE, en vigueur du 16/09/2012 au 15/06/2019 (Code général des impôts, annexe III)