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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. 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 (M)", "@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": "2025-02-16", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" }, { "@id": "LEGISCTA000051215685", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts, aux crypto-actifs et aux dispositifs transfrontières", "@debut": "2025-02-16" } ] }, "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.

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(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 - 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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 (M)", "@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": "2025-02-16", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" }, { "@id": "LEGISCTA000051215685", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts, aux crypto-actifs et aux dispositifs transfrontières", "@debut": "2025-02-16" } ] }, "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. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032823826", "@nortexte": "FCPE1610094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-21" }, { "@id": "LEGIARTI000033512456", "@num": "10", "#text": "Ordonnance n°2016-1635 du 1er décembre 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000033511344", "@nortexte": "ECFT1628231R", "@numtexte": "2016-1635", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-01" }, { "@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": "LEGIARTI000051215838", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@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 (M)", "@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. L561-4-1 (V)", "@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": "2025-02-16", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" }, { "@id": "LEGISCTA000051215685", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts, aux crypto-actifs et aux dispositifs transfrontières", "@debut": "2025-02-16" } ] }, "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 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.

" }, "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. 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. 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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": "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": "2025-02-16", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" }, { "@id": "LEGISCTA000051215685", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts, aux crypto-actifs et aux dispositifs transfrontières", "@debut": "2025-02-16" } ] }, "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 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": "

" }, "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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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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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.

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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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\n
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu le code général des impôts, notamment ses articles 792-0 bis et 1649 AB, et l'annexe III à ce code, notamment ses articles 344 G sexies et 344 G septies,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 17 novembre 2014.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

Le secrétaire d'Etat chargé du budget,

Christian Eckert

" } }, "JORFTEXT000028278976": { "SM": { "CONTENU": "Modification du code de procédure pénale, du code pénal, du code général des impôts, du livre des procédures fiscales, du code des douanes, du code général de la propriété des personnes publiques, du code des assurances, du code de la mutualité, du code de la sécurité sociale, du code du commerce, du code du travail, du code monétaire et financier, du code de l'organisation judiciaire. Modification de la loi n° 83-634 du 13 juillet 1983 portant droits et obligations des fonctionnaires : création après l'article 6 bis de l'article 6 ter. Modification de la loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 : modification de l'article 128. Modification de la loi du 17 décembre 1926 portant code disciplinaire et pénal de la marine marchande : modification de l'article 5. Modification de l'ordonnance n° 2004-823 du 19 août 2004 portant actualisation et adaptation du droit économique et financier applicable à Mayotte, en Nouvelle-Calédonie, en Polynésie française et dans les îles Wallis et Futuna : modification de l'article 1er." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "JORFARTI000028401974", "#text": "Décision n°2013-685 DC du 29 décembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028401973", "@nortexte": "CSCL1332093S", "@numtexte": "2013-685 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-29" }, { "@id": "JORFTEXT000028538907", "#text": "Décret n°2014-64 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028538907", "@nortexte": "JUSB1330630D", "@numtexte": "2014-64", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540066", "#text": "Décret n°2014-64 du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028538907", "@nortexte": "JUSB1330630D", "@numtexte": "2014-64", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540066", "#text": "Décret n°2014-64 du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028538907", "@nortexte": "JUSB1330630D", "@numtexte": "2014-64", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028538943", "#text": "Décret n°2014-65 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028538943", "@nortexte": "JUSB1402213D", "@numtexte": "2014-65", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540167", "#text": "Décret n°2014-65 du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028538943", "@nortexte": "JUSB1402213D", "@numtexte": "2014-65", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028538943", "#text": "Décret n°2014-65 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028538943", "@nortexte": "JUSB1402213D", "@numtexte": "2014-65", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540650", "#text": "Décret n°2014-69\n du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539010", "@nortexte": "JUSD1402261D", "@numtexte": "2014-69", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540650", "#text": "Décret n°2014-69\n du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539010", "@nortexte": "JUSD1402261D", "@numtexte": "2014-69", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028539010", "#text": "Décret n°2014-69 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028539010", "@nortexte": "JUSD1402261D", "@numtexte": "2014-69", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028720488", "#text": "Décret n°2014-327 du 12 mars 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028720488", "@nortexte": "JUSD1331911D", "@numtexte": "2014-327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-03-12" }, { "@id": "LEGITEXT000028723675", "#text": "Décret n°2014-327 du 12 mars 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028720488", "@nortexte": "JUSD1331911D", "@numtexte": "2014-327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-03-12" }, { "@id": "LEGITEXT000028723675", "#text": "Décret n°2014-327 du 12 mars 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028720488", "@nortexte": "JUSD1331911D", "@numtexte": "2014-327", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-03-12" }, { "@id": "LEGITEXT000029778204", "#text": "DÉCRET n°2014-1372 du 17 novembre 2014 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029777823", "@nortexte": "FCPE1413961D", "@numtexte": "2014-1372", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGITEXT000029974894", "#text": "DÉCRET n°2014-1636 du 26 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029965927", "@nortexte": "FCPE1408274D", "@numtexte": "2014-1636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-26" }, { "@id": "JORFARTI000032149592", "#text": "Rapport - 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art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034203775", "@nortexte": "CSCX1708746S", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-03-16" }, { "@id": "JORFARTI000034203776", "#text": "Décision du 16 mars 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034203775", "@nortexte": "CSCX1708746S", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-03-16" }, { "@id": "JORFARTI000037640183", "@num": "2", "#text": "Décision n°2018-745 QPC du 23 novembre 2018 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037640146", "@nortexte": "CSCX1832092S", "@numtexte": "2018-745 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-23" }, { "@id": "JORFARTI000037640147", "#text": "Décision n°2018-745 QPC du 23 novembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037640146", "@nortexte": "CSCX1832092S", "@numtexte": "2018-745 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-23" }, { "@id": "JORFARTI000037641931", "#text": "Avis - 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art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044362671", "@nortexte": "CSCX2135031S", "@numtexte": "2021-949/950 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2021-11-24" }, { "@id": "JORFARTI000044362672", "#text": "Décision n°2021-949/950 QPC du 24 novembre 2021 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044362671", "@nortexte": "CSCX2135031S", "@numtexte": "2021-949/950 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2021-11-24" }, { "@id": "JORFARTI000046028336", "@num": "1", "#text": "Décision n°2022-1002 QPC du 8 juillet 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046028323", "@nortexte": "CSCX2220284S", "@numtexte": "2022-1002 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-07-08" }, { "@id": "JORFARTI000046028324", "#text": "Décision n°2022-1002 QPC du 8 juillet 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046028323", "@nortexte": "CSCX2220284S", "@numtexte": "2022-1002 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-07-08" }, { "@id": "LEGIARTI000045250874", "@num": "L783-2", "#text": "Code monétaire et financier - 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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2013-679 DC en date du 4 décembre 2013,\n
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 6 décembre 2013.

François Hollande

Par le Président de la République :

Le Premier ministre,

Jean-Marc Ayrault

La garde des sceaux,

ministre de la justice,

Christiane Taubira

Le ministre de l'économie et des finances,

Pierre Moscovici

Le ministre du travail, de l'emploi,

de la formation professionnelle

et du dialogue social,

Michel Sapin

La ministre de la réforme de l'Etat,

de la décentralisation

et de la fonction publique,

Marylise Lebranchu

Le ministre des outre-mer,

Victorin Lurel

Le ministre délégué

auprès du ministre de l'économie et des finances,

chargé du budget,

Bernard Cazeneuve

\n\n (1) Loi n° 2013-1117.\n― Travaux préparatoires :\nAssemblée nationale :\n Projet de loi n° 1011 ;\n Lettre rectificative n° 1021 ;\n Rapport de M. Yann Galut, au nom de la commission des lois, n° 1130 ;\n Avis de Mme Sandrine Mazetier, au nom de la commission des finances, n° 1125 ;\n Discussion le 20 juin 2013 et adoption, après engagement de la procédure accélérée, le 25 juin 2013 (TA n° 163).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 690 (2012-2013) ;\n Rapport de M. Alain Anziani et Mme Virginie Klès, au nom de la commission des lois, n° 738 (2012-2013) ;\n Avis de M. François Marc, au nom de la commission des finances, n° 730 (2012-2013) ;\n Texte de la commission n° 739 (2012-2013) ;\n Discussion les 17 et 18 juillet 2013 et adoption le 18 juillet 2013 (TA n° 198, 2012-2013).\nAssemblée nationale :\n Projet de loi, modifié par le Sénat, n° 1293 ;\n Rapport de M. Yann Galut, au nom de la commission mixte paritaire, n° 1296.\nSénat :\n Rapport de M. Alain Anziani et Mme Virginie Klès, au nom de la commission mixte paritaire, n° 789 (2012-2013) ;\n Résultat des travaux de la commission n° 790 (2012-2013).\nAssemblée nationale :\n Projet de loi, modifié par le Sénat, n° 1293 ;\n Rapport de M. Yann Galut, au nom de la commission des lois, n° 1348 ;\n Avis de Mme Sandrine Mazetier, au nom de la commission des finances, n° 1343 ;\n Discussion et adoption le 17 septembre 2013 (TA n° 210).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 855 (2012-2013) ;\n Rapport de M. Alain Anziani et Mme Virginie Klès, au nom de la commission des lois, n° 21 (2013-2014) ;\n Avis de M. François Marc, au nom de la commission des finances, n° 2 (2013-2014) ;\n Texte de la commission n° 22 (2013-2014) ;\n Discussion et adoption le 8 octobre 2013 (TA n° 6, 2013-2014).\nAssemblée nationale :\n Projet de loi, adopté par le Sénat en nouvelle lecture, n° 1422 ;\n Rapport de M. Yann Galut, au nom de la commission des lois, n° 1493 ;\n Discussion le 30 octobre 2013 et adoption, en lecture définitive, le 5 novembre 2013 (TA n° 237).\n― Conseil constitutionnel :\n Décision n° 2013-679 DC du 4 décembre 2013 publiée au Journal officiel de ce jour." } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000028278976", "cible": true, "cidtexte": "JORFTEXT000029777823", "id": "LEGITEXT000029778204", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000028278976": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000028278976", "NOR": "JUSX1310649L", "NUM": "2013-1117", "DATE_PUBLI": "2013-12-07", "DATE_TEXTE": "2013-12-06", "NUM_PARUTION": 284, "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°0284 du 7 décembre 2013", "PAGE_DEB_PUBLI": 19941, "PAGE_FIN_PUBLI": 19954 } }, "META_COMMUN": { "ID": "JORFTEXT000028278976", "URL": "texte/struct/JORF/TEXT/00/00/28/27/89/JORFTEXT000028278976.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2013/12/6/JUSX1310649L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2013/12/6/2013-1117/jo/texte" } } }, "STRUCT": { "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000028278977", "@cid": "JORFSCTA000028278977", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278977.xml", "#text": "TITRE Ier : DISPOSITIONS RENFORÇANT LA POURSUITE ET LA RÉPRESSION DES INFRACTIONS EN MATIÈRE DE DÉLINQUANCE ÉCONOMIQUE, FINANCIÈRE ET FISCALE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278978", "@cid": "JORFSCTA000028278978", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278978.xml", "#text": "TITRE II : PRÉVENTION DE LA FRAUDE ET DE LA DÉLINQUANCE FISCALE ET FINANCIÈRE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278979", "@cid": "JORFSCTA000028278979", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278979.xml", "#text": "TITRE III : DES LANCEURS D'ALERTE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278980", "@cid": "JORFSCTA000028278980", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278980.xml", "#text": "TITRE IV : DISPOSITIONS RELATIVES AUX PROCÉDURES FISCALES ET DOUANIÈRES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278981", "@cid": "JORFSCTA000028278981", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278981.xml", "#text": "TITRE V : DISPOSITIONS RELATIVES AUX JURIDICTIONS SPÉCIALISÉES EN MATIÈRE ÉCONOMIQUE ET FINANCIÈRE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278982", "@cid": "JORFSCTA000028278982", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278982.xml", "#text": "TITRE VI : DISPOSITIONS FINALES", "@debut": "2999-01-01" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000028278976", "@fin": "2999-01-01", "@num": "2013-1117", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000028280575", "@fin": "2999-01-01", "@num": "2013-1117", "@debut": "2013-12-08" } } ] } }, "LEGITEXT000029778204": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000029777823", "NOR": "FCPE1413961D", "NUM": "2014-1372", "DATE_PUBLI": "2014-11-19", "DATE_TEXTE": "2014-11-17", "NUM_SEQUENCE": 16, "ORIGINE_PUBLI": "JORF n°0267 du 19 novembre 2014", "PAGE_DEB_PUBLI": 19398, "PAGE_FIN_PUBLI": 19399, "DERNIERE_MODIFICATION": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGITEXT000029778204", "URL": "texte/struct/LEGI/TEXT/00/00/29/77/82/LEGITEXT000029778204.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000029778217", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000029778215", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000029778219", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000029777823", "@fin": "2999-01-01", "@num": "2014-1372", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000029778204", "@fin": "2999-01-01", "@num": "2014-1372", "@debut": "2015-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000029778204", "liens_entrants": true }