{ "article": { "LEGIARTI000043986800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043986800", "URL": "article/LEGI/ARTI/00/00/43/98/68/LEGIARTI000043986800.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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" }, { "@id": "LEGIARTI000043987038", "@num": "R*167", "#text": "Livre des procédures fiscales - art. R*167 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043987048", "@num": "R*167-1", "#text": "Livre des procédures fiscales - art. R*167-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043987052", "@num": "R*167-2", "#text": "Livre des procédures fiscales - art. R*167-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043987054", "@num": "R*167-3", "#text": "Livre des procédures fiscales - art. R*167-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445406", "@num": "2020", "#text": "Code civil - art. 2020", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043985461", "@nor": "ECOE2111318D", "@num": "2021-1127", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1127 du 27 août 2021 relatif aux modalités de consultation des informations contenues dans les registres des trusts et des fiducies", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043985461", "@c_titre_court": "Décret n°2021-1127 du 27 août 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1127 du 27 août 2021 relatif aux modalités de consultation des informations contenues dans les registres des trusts et des fiducies", "@debut": "2021-08-30", "@id_txt": "LEGITEXT000043986787", "@c_titre_court": "Décret n°2021-1127 du 27 août 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-08-29", "@date_signature": "2021-08-27", "@num_parution_jo": "0201" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043986800", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043985477", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. R*167\n
\n

A créé les dispositions suivantes :

-Livre des procédures fiscales
\nArt. R*167-1, Art. R*167-2, Art. R*167-3\n
\n

\n
" } }, "LEGIARTI000006445406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2020", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2006-03-24", "DATE_DEBUT": "1804-03-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006445406", "URL": "article/LEGI/ARTI/00/00/06/44/54/LEGIARTI000006445406.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X02020AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006532383", "@num": "5", "#text": "Ordonnance n°2006-346 du 23 mars 2006 - art. 5 () JORF 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000639090", "@nortexte": "JUSX0600032R", "@numtexte": "2006-346", "@typelien": "TRANSFERT", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGIARTI000033202169", "#text": "Arrêté du 21 février 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027140843", "@nortexte": "DEVL1243651A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-21" }, { "@id": "LEGIARTI000033202197", "#text": "Arrêté du 24 février 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028661693", "@nortexte": "DEVL1303367A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@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": "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": "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": "LEGIARTI000006448191", "@num": "2297", "#text": "Code civil - art. 2297 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006448192", "@num": "2297", "#text": "Code civil - art. 2297 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDANCE", "@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": "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" }, { "#text": "Loi 1804-02-14", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Loi 1804-02-14 promulguée le 24 février 1804", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136408", "@fin": "2006-03-24", "#text": "Chapitre I : De la nature et de l'étendue du cautionnement.", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118143", "@fin": "2006-03-24", "#text": "Titre XIV : Du cautionnement.", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006445406", "@fin": "2006-03-24", "@num": "2020", "@etat": "TRANSFERE", "@debut": "1804-03-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006445407", "@fin": "2999-01-01", "@num": "2020", "@etat": "VIGUEUR", "@debut": "2007-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la caution reçue par le créancier, volontairement ou en justice, est ensuite devenue insolvable, il doit en être donné une autre.
\n
Cette règle reçoit exception dans le cas seulement où la caution n'a été donnée qu'en vertu d'une convention par laquelle le créancier a exigé une telle personne pour caution.
" } }, "LEGIARTI000006445407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2020", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006445407", "URL": "article/LEGI/ARTI/00/00/06/44/54/LEGIARTI000006445407.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X02020AAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006523247", "@num": "1", "#text": "Loi n°2007-211 du 19 février 2007 - art. 1 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" }, { "@id": "LEGIARTI000033202169", "#text": "Arrêté du 21 février 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027140843", "@nortexte": "DEVL1243651A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-21" }, { "@id": "LEGIARTI000033202197", "#text": "Arrêté du 24 février 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028661693", "@nortexte": "DEVL1303367A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@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": "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": "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": "LEGIARTI000006448191", "@num": "2297", "#text": "Code civil - art. 2297 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006448192", "@num": "2297", "#text": "Code civil - art. 2297 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDANCE", "@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": "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" }, { "#text": "Loi 1804-03-10", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006118476", "@fin": "2999-01-01", "#text": "Titre XIV : De la fiducie", "@debut": "2007-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006445406", "@fin": "2006-03-24", "@num": "2020", "@etat": "TRANSFERE", "@debut": "1804-03-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006445407", "@fin": "2999-01-01", "@num": "2020", "@etat": "VIGUEUR", "@debut": "2007-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un registre national des fiducies est constitué selon des modalités précisées par décret en Conseil d'Etat.
\n
" } }, "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 - 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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, 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.

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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. 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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, 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.

" }, "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": "JORFARTI000033285907", "@num": "1", "#text": "Décision n°2016-591 QPC du 21 octobre 2016 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000033285897", "@nortexte": "CSCX1630578S", "@numtexte": "2016-591 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-21" }, { "@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, 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.

" } }, "LEGIARTI000033518028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-12-03" } }, "META_COMMUN": { "ID": "LEGIARTI000033518028", "URL": "article/LEGI/ARTI/00/00/33/51/80/LEGIARTI000033518028.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": "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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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 - 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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 (VT)", "@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 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512785", "@num": "L561-4-1", "#text": "Code monétaire et financier - 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.

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
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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.

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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.

" } }, "LEGIARTI000041578431": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 AB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-02-14" } }, "META_COMMUN": { "ID": "LEGIARTI000041578431", "URL": "article/LEGI/ARTI/00/00/41/57/84/LEGIARTI000041578431.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": "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": "LEGIARTI000041568913", "@num": "13", "#text": "Ordonnance n°2020-115 du 12 février 2020 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000041566891", "@nortexte": "ECOT1932860R", "@numtexte": "2020-115", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@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 - 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art. 4 B", "@sens": "source", "@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. - 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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. 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L561-2-1", "@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": "

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.

" } }, "LEGIARTI000043987038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*167", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2021-08-30" } }, "META_COMMUN": { "ID": "LEGIARTI000043987038", "URL": "article/LEGI/ARTI/00/00/43/98/70/LEGIARTI000043987038.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000045761244", "@num": "2", "#text": "Décret n°2022-783 du 4 mai 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000045764280", "@num": "R*167-1", "#text": "Livre des procédures fiscales - art. R*167-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043331391", "@fin": "2999-01-01", "#text": "VIII : Dérogations en matière de lutte contre le blanchiment de capitaux et le financement du terrorisme.", "@debut": "2021-04-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045762421", "@fin": "2021-08-30", "@num": "R167", "@etat": "MODIFIE", "@debut": "2021-04-05", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000043987038", "@fin": "2022-05-07", "@num": "R*167", "@etat": "TRANSFERE", "@debut": "2021-08-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les informations mentionnées au II de l'article L. 167 sont disponibles pendant dix ans après que les motifs de l'enregistrement de ces informations ont cessé d'exister.

" } }, "LEGIARTI000043987048": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*167-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2021-08-30" } }, "META_COMMUN": { "ID": "LEGIARTI000043987048", "URL": "article/LEGI/ARTI/00/00/43/98/70/LEGIARTI000043987048.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000045761244", "@num": "2", "#text": "Décret n°2022-783 du 4 mai 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@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" }, { "@id": "LEGIARTI000043987038", "@num": "R*167", "#text": "Livre des procédures fiscales - art. R*167 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764277", "@num": "R*167-2", "#text": "Livre des procédures fiscales - art. R*167-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445406", "@num": "2020", "#text": "Code civil - art. 2020", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043331391", "@fin": "2999-01-01", "#text": "VIII : Dérogations en matière de lutte contre le blanchiment de capitaux et le financement du terrorisme.", "@debut": "2021-04-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000043987048", "@fin": "2022-05-07", "@num": "R*167-1", "@etat": "TRANSFERE", "@debut": "2021-08-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764280", "@fin": "2999-01-01", "@num": "R*167-1", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le directeur général des finances publiques habilite les personnes mentionnées au I de l'article L. 167 à accéder aux registres prévus au II de l'article 1649 AB du code général des impôts et à l'article 2020 du code civil.
\n
\n Au sein de ces personnes, les autorités compétentes habilitent les agents dont les missions le justifient à accéder aux données, figurant dans ces registres, nécessaires à l'exercice de leurs missions.
\n
\n Elles informent le directeur général des finances publiques de l'identité et de la fonction des personnes habilitées ainsi que de toute modification relative à ces habilitations. Ces informations sont conservées pendant un délai de trois ans à compter de la date d'expiration de ces habilitations.
\n
\n II.-Les autorités compétentes des Etats membres de l'Union européenne autres que la France, chargées de la prévention ou de la lutte contre le blanchiment de capitaux ou le financement du terrorisme et les infractions sous-jacentes associées, accèdent au registre national des bénéficiaires effectifs mentionné au III de l'article L. 167 par le système d'interconnexion des registres mis en œuvre par la Commission européenne.

" } }, "LEGIARTI000043987052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*167-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2021-08-30" } }, "META_COMMUN": { "ID": "LEGIARTI000043987052", "URL": "article/LEGI/ARTI/00/00/43/98/70/LEGIARTI000043987052.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" }, { "@id": "LEGIARTI000045761244", "@num": "2", "#text": "Décret n°2022-783 du 4 mai 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000043987048", "@num": "R*167-1", "#text": "Livre des procédures fiscales - art. R*167-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764274", "@num": "R*167-3", "#text": "Livre des procédures fiscales - art. R*167-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043331391", "@fin": "2999-01-01", "#text": "VIII : Dérogations en matière de lutte contre le blanchiment de capitaux et le financement du terrorisme.", "@debut": "2021-04-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000043987052", "@fin": "2022-05-07", "@num": "R*167-2", "@etat": "TRANSFERE", "@debut": "2021-08-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764277", "@fin": "2999-01-01", "@num": "R*167-2", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les informations mentionnées au II de l'article L. 167 sont accessibles sur demande adressée par voie électronique au service en charge des impôts des non-résidents.
\n
\n II.-Cette demande comprend les informations suivantes :
\n
\n 1° Toute information permettant d'identifier, avec un niveau de précision suffisant, le trust ou la fiducie faisant l'objet de la demande ;
\n
\n 2° Les éléments d'identification suivants relatifs à l'auteur de la demande :
\n
\n a) Pour les personnes morales : la dénomination, le numéro du système d'identification du répertoire des entreprises, la raison sociale, la forme juridique, l'adresse du siège social, le numéro de téléphone et l'adresse électronique ;
\n
\n b) Pour les personnes physiques : le nom, le prénom, le numéro fiscal, la date et le lieu de naissance, l'adresse du domicile, l'adresse électronique et la nationalité ;
\n
\n c) Pour le représentant légal ou le mandataire dûment habilité d'une personne mentionnée au premier alinéa du II de l'article L. 167 : un mandat, une carte professionnelle ou tout autre document justifiant de sa fonction au sein de l'entité ;
\n
\n d) Pour les personnes mentionnées au 1° du II de l'article L. 167 : les informations permettant de justifier de la détention, par le trust ou la fiducie sur lequel porte la demande, d'une participation de contrôle par propriété directe ou indirecte dans une société ou dans une autre entité juridique établie dans un Etat tiers ;
\n
\n e) Pour les personnes mentionnées au 2° du II de l'article L. 167 : les informations relatives à l'objet ou à la nature de l'activité de l'auteur de la demande ainsi que, pour une personne morale, ses statuts, justifiant d'un intérêt légitime dans la prévention ou la lutte contre le blanchiment de capitaux ou le financement du terrorisme et les infractions sous-jacentes associées.
\n
\n III.-Ces informations sont conservées pendant un délai de trois ans.
\n
\n IV.-La communication des informations demandées intervient dans un délai de deux mois à compter de la date de réception de la demande.
\n
\n V.-Les décisions de refus sont motivées.
\n
\n VI.-Les personnes mentionnées au II de l'article L. 167 établies dans un Etat membre de l'Union européenne autre que la France effectuent leur demande par l'intermédiaire de l'Institut national de la propriété industrielle.
\n
\n Il transmet ces demandes à la direction générale des finances publiques, qui les traite dans les mêmes conditions que celles fixées au présent article.

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L'auteur d'une demande formée sur le fondement du 2° du II de l'article L. 167 apporte la preuve de l'existence d'un intérêt légitime au sens et pour l'application de ces dispositions lorsqu'il justifie du rôle qu'il exerce dans une activité en lien direct avec la prévention ou la lutte contre le blanchiment de capitaux ou le financement du terrorisme et les infractions sous-jacentes associées.

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Article 2 ENTIEREMENT_MODIF (Décret n° 2021-1127 du 27 août 2021 relatif aux modalités de consultation des informations contenues dans les registres des trusts et des fiducies)