{"id":2643,"date":"2021-12-02T16:27:35","date_gmt":"2021-12-02T15:27:35","guid":{"rendered":"https:\/\/valluis-avocats.com\/?p=2643"},"modified":"2022-04-19T14:57:54","modified_gmt":"2022-04-19T12:57:54","slug":"da7-impact-pour-les-institutions-financieres","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2021\/12\/02\/da7-impact-pour-les-institutions-financieres\/","title":{"rendered":"DAC 7"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2643\" class=\"elementor elementor-2643\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea57bfb elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"ea57bfb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47ce83a\" data-id=\"47ce83a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76f4a3b elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"76f4a3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"6912\" height=\"2304\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle-300x100.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle-1024x341.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle-768x256.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle-1536x512.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle-2048x683.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle-1200x400.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-rectangle-1980x660.png 1980w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2883d elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"4d2883d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/12\/DAC-7-IMPACT-POUR-LES-INSTITUTIONS-FINANCIERES-Carre-1.png\" title=\"DAC 7 &#8211; IMPACT POUR LES INSTITUTIONS FINANCIERES Carr\u00e9\" alt=\"DAC 7 - IMPACT POUR LES INSTITUTIONS FINANCIERES Carr\u00e9\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-086ec28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"086ec28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0088ea\" data-id=\"f0088ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4d7981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d7981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-77c19fc\" data-id=\"77c19fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97e23cc elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"97e23cc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-914ae9f elementor-widget elementor-widget-spacer\" data-id=\"914ae9f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5414cb9 elementor-widget elementor-widget-text-editor\" data-id=\"5414cb9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"letter-spacing: -0.27px;\">Nathalie Valluis, Avocat &#8211; Novembre 2021<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fa36a2 elementor-widget elementor-widget-spacer\" data-id=\"8fa36a2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433d593 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"433d593\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">LE PROJET DE LOI DE FINANCES POUR 2022 TRANSPOSE DAC 7<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651b251 elementor-widget elementor-widget-spacer\" data-id=\"651b251\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f847002 elementor-widget elementor-widget-text-editor\" data-id=\"f847002\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>L\u2019article<\/strong><strong>\u00a034 quinquies du projet de Loi de finances pour 2022 transpose la Directive (UE) 2021\/514 du 22 mars 2021, dite \u00ab\u00a0Dac 7\u00a0\u00bb, qui modifie la Directive 2011\/16\/UE (coop\u00e9ration administrative dans le domaine fiscal).\u00a0<\/strong><\/p><p>\u00a0<\/p><p>Il a \u00e9t\u00e9 adopt\u00e9 en premi\u00e8re lecture par l\u2019Assembl\u00e9e Nationale le 16 novembre 2021.\u00a0<\/p><p><strong>\u00a0<\/strong><\/p><p>R\u00e9sultant d\u2019un amendement pr\u00e9sent\u00e9 par le gouvernement (n\u00b03530), cet article vise plusieurs sujets :<\/p><ul><li>M\u00e9canismes permettant de mieux d\u00e9terminer les revenus g\u00e9n\u00e9r\u00e9s gr\u00e2ce aux plateformes en ligne (location de biens immobiliers\u2026)<\/li><li>Coop\u00e9ration administrative entre \u00c9tats membres en mati\u00e8re fiscale (mesures permettant \u00e0 des agents d\u2019un ou plusieurs \u00c9tats membres de participer \u00e0 des proc\u00e9dures de contr\u00f4le \/ d\u2019enqu\u00eate en coordination avec des fonctionnaires nationaux).<\/li><li>Dur\u00e9e de conservation et protection des donn\u00e9es personnelles des personnes physique dans le cadre de l\u2019\u00e9change automatique d\u2019information sur les comptes financiers.<\/li><\/ul><p><strong>Les institutions financi\u00e8res vont \u00eatre plus particuli\u00e8rement impact\u00e9es par le dernier sujet. L\u2019article 1649 AC du Code g\u00e9n\u00e9ral des imp\u00f4ts relatif \u00e0 l\u2019\u00e9change automatique d\u2019information (EAI) est en effet modifi\u00e9 sur deux points.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bd72406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd72406\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-fc3a317\" data-id=\"fc3a317\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39eb398 elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"39eb398\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364574e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"364574e\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DELAI DE CONSERVATION DES DONNEES ALLONGE D\u2019UN AN\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cf273a elementor-widget elementor-widget-spacer\" data-id=\"8cf273a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba382d5 elementor-widget elementor-widget-text-editor\" data-id=\"ba382d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Actuellement, les donn\u00e9es et les \u00e9l\u00e9ments prouvant les diligences effectu\u00e9es doivent \u00eatre conserv\u00e9s\u00a0<em>\u00ab\u00a0jusqu\u2019\u00e0 la fin de la cinqui\u00e8me ann\u00e9e qui suit celle au titre de laquelle la d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e\u00a0\u00bb<\/em>.\u00a0<\/p><p>\u00a0<\/p><p><strong>Pour une d\u00e9claration relative \u00e0 2021 et d\u00e9pos\u00e9e en 2022, les donn\u00e9es sont donc \u00e0 conserver jusqu\u2019en 2026.<\/strong> Le point de d\u00e9part du calcul est 2021, ann\u00e9e sur laquelle porte la d\u00e9claration.<\/p><p>\u00a0<\/p><p>Dans sa nouvelle r\u00e9daction, l\u2019article 1649 AC imposera la conservation<em>\u00a0\u00ab\u00a0jusqu\u2019\u00e0 la fin de la cinqui\u00e8me ann\u00e9e qui suit celle au cours de laquelle la d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e\u00a0\u00bb<\/em>.\u00a0<\/p><p>\u00a0<\/p><p><strong>Dans l\u2019exemple, cela d\u00e9cale la conservation \u00e0 2027<\/strong>, le point de d\u00e9part du calcul \u00e9tant l\u2019ann\u00e9e o\u00f9 la d\u00e9claration est effectivement adress\u00e9e \u00e0 l\u2019administration fiscale.<\/p><p>\u00a0<\/p><p>Pr\u00e9sent\u00e9e par le gouvernement comme la correction d\u2019une\u00a0<em>\u00ab\u00a0erreur de plume concernant la p\u00e9riode de conservation des donn\u00e9es collect\u00e9es\u00a0(\u2026.), afin de l\u2019aligner sur la norme internationale\u00a0\u00bb<\/em>,\u00a0<strong>cette mesure a des\u00a0effets tr\u00e8s concrets sur les param\u00e9trages d\u2019archivage.<\/strong><strong>\u00a0<\/strong><strong>Ils devront \u00eatre revus rapidement, la nouvelle r\u00e8gle \u00e9tant applicable, si elle est adopt\u00e9e, d\u00e8s l\u2019entr\u00e9e en vigueur de la Loi de finances pour 2022.<\/strong><\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e55d889 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e55d889\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-318a943\" data-id=\"318a943\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9c2810 elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"a9c2810\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e492186 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e492186\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">OBLIGATION D\u2019INFORMER LES CLIENTS DU TRANSFERT DE LEURS DONNEES<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-507a7c7 elementor-widget elementor-widget-spacer\" data-id=\"507a7c7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad6ffe4 elementor-widget elementor-widget-text-editor\" data-id=\"ad6ffe4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Il sera d\u00e9sormais obligatoire d\u2019informer les personnes physiques que les donn\u00e9es transf\u00e9r\u00e9es \u00e0 l\u2019administration fiscale fran\u00e7aise peuvent \u00eatre communiqu\u00e9es \u00e0 l\u2019administration fiscale d\u2019un autre \u00c9tat membre de l\u2019Union europ\u00e9enne ou d\u2019un \u00c9tat ou territoire ayant conclu avec la France une convention permettant un \u00e9change automatique d\u2019informations \u00e0 des fins fiscales.<\/strong><\/p><p><strong>\u00a0<\/strong><\/p><p>La doctrine administrative le pr\u00e9voyait d\u00e9j\u00e0 (BOI-INT-AEA-20-40, n\u00b010) :<\/p><p><em>\u00a0<\/em><\/p><p><em>\u00ab\u00a0Les institutions financi\u00e8res avisent les titulaires de comptes (via une modification des conditions et modalit\u00e9s contractuelles ou par tout autre moyen) que les renseignements relatifs \u00e0 leurs comptes financiers, s\u2019il s\u2019agit de comptes \u00e0 d\u00e9clarer, seront communiqu\u00e9s et pourront \u00eatre \u00e9chang\u00e9s avec d\u2019autres \u00c9tats ou territoires dans le cadre de l\u2019\u00e9change automatique d\u2019informations financi\u00e8res \u00e0 des fins fiscales.<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>Par ailleurs, dans l\u2019accomplissement des obligations qui en d\u00e9coulent, les institutions financi\u00e8res doivent respecter les conditions l\u00e9gales applicables, notamment celles pr\u00e9vues par la loi n\u00b0 78-17 du 6 janvier 1978 relative \u00e0 l\u2019informatique, aux fichiers et aux libert\u00e9s.\u00a0\u00bb<\/em><\/p><p><em>\u00a0<\/em><\/p><p><strong>L\u2019obligation est l\u00e9galis\u00e9e. Il est d\u2019autant plus essentiel de s\u2019assurer qu\u2019elle est effectivement respect\u00e9e.\u00a0<\/strong><strong>Une revue de la documentation contractuelle (Conditions g\u00e9n\u00e9rales et particuli\u00e8res de vente, notamment) risque de s\u2019imposer \u00e0 br\u00e8ve \u00e9ch\u00e9ance.\u00a0<\/strong><\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nathalie Valluis, Avocat &#8211; Novembre 2021 LE PROJET DE LOI DE FINANCES POUR 2022 TRANSPOSE DAC 7 L\u2019article&nbsp;34 quinquies du projet de Loi de finances pour 2022 transpose la Directive (UE) 2021\/514 du 22 mars 2021, dite \u00ab&nbsp;Dac 7&nbsp;\u00bb, qui modifie la Directive 2011\/16\/UE (coop\u00e9ration administrative dans le domaine fiscal).&nbsp; Il a \u00e9t\u00e9 adopt\u00e9 en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1507,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[1,5],"tags":[6],"_links":{"self":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2643"}],"collection":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=2643"}],"version-history":[{"count":25,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2643\/revisions"}],"predecessor-version":[{"id":3187,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2643\/revisions\/3187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/1507"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=2643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=2643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=2643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}