{"id":500,"date":"2021-09-29T19:11:31","date_gmt":"2021-09-29T17:11:31","guid":{"rendered":"http:\/\/valluis-avocats.com\/?p=500"},"modified":"2022-04-19T14:54:37","modified_gmt":"2022-04-19T12:54:37","slug":"dac6","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2021\/09\/29\/dac6\/","title":{"rendered":"DAC 6"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"500\" class=\"elementor elementor-500\">\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=\"2400\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2-300x104.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2-1024x356.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2-768x267.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2-1536x533.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2-2048x711.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2-1200x417.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/DAC-BANNER_V2-1980x688.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-beaab96 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"beaab96\" 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 width=\"1080\" height=\"1080\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/dac_Image.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/dac_Image.png 1080w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/dac_Image-300x300.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/dac_Image-1024x1024.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/dac_Image-150x150.png 150w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/dac_Image-768x768.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\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<div class=\"elementor-element elementor-element-6765865 elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"6765865\" 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<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-cd9d175 elementor-widget elementor-widget-spacer\" data-id=\"cd9d175\" 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-8d44a40 elementor-widget elementor-widget-text-editor\" data-id=\"8d44a40\" 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>Nathalie Valluis, Avocat &#8211; Octobre 2021<\/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-a86ce98 elementor-widget elementor-widget-spacer\" data-id=\"a86ce98\" 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 PRINCIPE\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e67bee8 elementor-widget elementor-widget-spacer\" data-id=\"e67bee8\" 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-a629ffb elementor-widget elementor-widget-text-editor\" data-id=\"a629ffb\" 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>Apr\u00e8s des d\u00e9lais accord\u00e9s en raison de la crise sanitaire, la Directive (UE)\u00a02018\/822 du 25 mai 2018, dite \u00abDAC 6\u00bb est d\u00e9sormais pleinement applicable.<\/strong><\/p><p><strong>Elle oblige les interm\u00e9diaires ou, dans certains cas, les contribuables eux m\u00eames, \u00e0 d\u00e9clarer \u00e0 l\u2019administration fiscale les dispositifs transfronti\u00e8res de\u00a0planification fiscale \u00e0 caract\u00e8re potentiellement agressif.<\/strong><\/p><p>L\u2019objectif est de r\u00e9agir rapidement aux pratiques fiscales dommageables et\u00a0de rem\u00e9dier aux lacunes identifi\u00e9es (par voie l\u00e9gislative ou dans le cadre des\u00a0contr\u00f4les fiscaux).<\/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-1adc044 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1adc044\" 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-59d5f78\" data-id=\"59d5f78\" 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-d597c12 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d597c12\" 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\">LES ACTIONS \u00c0 MENER\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c083a4 elementor-widget elementor-widget-spacer\" data-id=\"0c083a4\" 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-4930817 elementor-widget elementor-widget-text-editor\" data-id=\"4930817\" 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>La Directive affiche une vocation large, conduisant certains secteurs, notamment bancaire, \u00e0 mener une analyse de fond de ses impacts.<\/strong><\/p><p>\u00a0<\/p><p>Pour g\u00e9rer au mieux cette nouvelle norme, il est essentiel d\u2019\u00e9tablir, par\u00a0m\u00e9tier,<strong> une cartographie exhaustive et \u00e9volutive<\/strong> des produits distribu\u00e9s et\u00a0des sch\u00e9mas dans lesquels l\u2019\u00e9tablissement financier intervient \u00e0 un titre\u00a0quelconque (conception, mais aussi financement, conseil&#8230;).<\/p><p>Ceci permet\u00a0:<\/p><ul><li>la d\u00e9tection rapide et continue des sch\u00e9mas \u00e0 d\u00e9clarer<\/li><li>la mise en place de processus de remont\u00e9e d\u2019information efficaces en interne<\/li><li>l\u2019attribution des responsabilit\u00e9s d\u2019analyse et de d\u00e9claration<\/li><li>le d\u00e9veloppement des outils informatiques n\u00e9cessaires.<\/li><\/ul>\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-5fc0a22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fc0a22\" 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-21b3155\" data-id=\"21b3155\" 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-cea3476 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"cea3476\" 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\">LA NOTION  D\u2019AVANTAGE PRINCIPAL<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e92c63 elementor-widget elementor-widget-spacer\" data-id=\"1e92c63\" 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-b5e4674 elementor-widget elementor-widget-text-editor\" data-id=\"b5e4674\" 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>Un dispositif transfronti\u00e8re doit \u00eatre d\u00e9clar\u00e9 lorsqu\u2019il comporte un ou plusieurs marqueurs pr\u00e9vus par la Directive.<\/strong><\/p>\n<br>\n<p><strong>Certains marqueurs sont autonomes&nbsp;: leur existence suffit \u00e0 faire rentrer le dispositif dans le champ de DAC 6.<\/strong><\/p>\n<br>\n<p><strong>D\u2019autres n\u2019ont d\u2019impact que s\u2019il est \u00e9galement \u00e9tabli que l&rsquo;avantage principal du dispositif est de nature fiscale<\/strong> (abattement, remboursement, all\u00e9gement ou diminution d\u2019imp\u00f4t, r\u00e9duction de dette fiscale, report d\u2019imposition, absence d\u2019imposition&#8230;).<\/p>\n<br>\n\n<p>Ce crit\u00e8re est analys\u00e9 de mani\u00e8re globale (effets du sch\u00e9ma au sein et en dehors de l&rsquo;UE) et objective. Il peut donc \u00eatre rempli m\u00eame si l\u2019obtention de l&rsquo;avantage fiscal n\u2019est pas recherch\u00e9e par le contribuable (pas de prise en compte de ses motivations).<\/p><br>\n\n<p>Cependant, lorsque l\u2019avantage obtenu en France au moyen du dispositif transfronti\u00e8re r\u00e9sulte de l\u2019utilisation d&rsquo;une mesure d\u2019incitation fiscale pr\u00e9vue par la loi fran\u00e7aise, il n\u2019est pas consid\u00e9r\u00e9 comme un avantage fiscal principal, sous r\u00e9serve du respect de l&rsquo;intention du l\u00e9gislateur (i.e. objectif poursuivi par le l\u00e9gislateur au travers du r\u00e9gime de faveur).<\/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-cd7d5d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd7d5d3\" 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-a52e739\" data-id=\"a52e739\" 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-35ce7cb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"35ce7cb\" 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\">QUELLES DILIGENCES POUR  L\u2019INTERM\u00c9DIAIRE \u00abSACHANT\u00bb ?\n\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5e0b96 elementor-widget elementor-widget-spacer\" data-id=\"a5e0b96\" 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-d1813d9 elementor-widget elementor-widget-text-editor\" data-id=\"d1813d9\" 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>La doctrine administrative donne d\u2019utiles renseignements sur cet aspect.<\/p>\n<p><br><\/p>\n<p style=\"color: #0077b5;\"><strong>BOI-CF-CPF-30-40-10-20, n\u00b070<\/strong><\/p>\n<p><br><em>\u00abL\u2019article 1649 AE du CGI d\u00e9finit l\u2019interm\u00e9diaire prestataire de services comme toute personne qui, compte tenu des faits et circonstances pertinents et sur la base des informations disponibles, de l\u2019expertise et de la compr\u00e9hension n\u00e9cessaires pour fournir de tels services, sait ou pourrait raisonnablement \u00eatre cens\u00e9e savoir qu\u2019elle s\u2019est engag\u00e9e \u00e0 fournir,&nbsp;directement ou par l\u2019interm\u00e9diaire d\u2019autres personnes, une aide, une assistance ou des conseils concernant la conception, la commercialisation, l\u2019organisation, la mise \u00e0 disposition aux fins d\u2019une mise en \u0153uvre ou la gestion de la mise en \u0153uvre d\u2019un dispositif transfronti\u00e8re d\u00e9clarable.\u00bb<\/em><\/p>\n<p><br><\/p>\n<p style=\"color: #0077b5;\"><strong>BOI-CF-CPF-30-40-20, n\u00b0130<\/strong><\/p>\n<p><br><\/p>\n<p>\n<em>\u00abLe d\u00e9clarant est tenu de d\u00e9clarer <strong>les informations dont il a connaissance, qui se trouvent en sa possession ou qui sont sous son contr\u00f4le<\/strong> \u00e0 la date du fait g\u00e9n\u00e9rateur de l&rsquo;obligation d\u00e9clarative. Aucune sanction n&rsquo;est susceptible de s\u2019appliquer dans le cas o\u00f9 le d\u00e9clarant ne d\u00e9clare pas une information dont il n\u2019a pas connaissance, qui ne se trouve pas en sa possession ou sous son contr\u00f4le\u00bb.&nbsp;<\/em><em style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">Un interm\u00e9diaire n\u2019est pas tenu d\u2019aller au-del\u00e0 des exigences pr\u00e9vues par les diff\u00e9rentes r\u00e8gles professionnelles et r\u00e8gles de connaissance de la client\u00e8le applicables lorsqu\u2019il recueille et d\u00e9clare les informations n\u00e9cessaires \u00e0 la d\u00e9claration pr\u00e9vue \u00e0 l\u2019article 1649 AD du CGI.\u00bb<\/em><\/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-85762ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85762ef\" 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-b220431\" data-id=\"b220431\" 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-a705d52 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a705d52\" 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\">UN EXEMPLE : LES CONTRATS D\u2019ASSURANCE-VIE \u00c9TRANGERS, D\u00c9CLARABLES OU PAS?\n\n\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77195af elementor-widget elementor-widget-spacer\" data-id=\"77195af\" 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-b4d3e79 elementor-widget elementor-widget-text-editor\" data-id=\"b4d3e79\" 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>Les commentaires administratifs sur la question des contrats d\u2019assurance-vie \u00e9trangers <strong>illustrent la subtilit\u00e9 de l\u2019approche \u00e0 retenir et l\u2019obligation d\u2019une analyse au cas par cas.<\/strong><\/p><p>\u00a0<\/p><p style=\"color: #0077b5;\"><strong>BOI-CF-CPF-30-40-30-10, n\u00b0170<\/strong><\/p><p>\u00a0<\/p><p><em>\u00abMarqueur B.2. : Un dispositif qui a pour effet de convertir des revenus en capital, en dons ou en d\u2019autres cat\u00e9gories de recettes qui sont tax\u00e9es \u00e0 un niveau inf\u00e9rieur ou ne sont pas tax\u00e9es. (&#8230;)<\/em><\/p><p>\u00a0<\/p><p><em>Exemple 2 : Un contribuable fiscalement domicili\u00e9 en France place des actifs de source fran\u00e7aise sur un contrat d\u2019assurance-vie souscrit dans un \u00c9tat B, ce qui ouvre droit \u00e0 une exon\u00e9ration d\u2019imp\u00f4t sur le revenu \u00e0 raison des gains aff\u00e9rents aux placements financiers ainsi r\u00e9alis\u00e9s.<\/em><\/p><p>\u00a0<\/p><p><em><strong>Le fonctionnement d\u2019un contrat d\u2019assurance-vie suppose un dessaisissement des fonds vers\u00e9s au profit de l\u2019assureur qui les g\u00e8re ensuite de fa\u00e7on autonome. Or, contrairement \u00e0 l\u2019apparence donn\u00e9e par les actes juridiques pass\u00e9s, le contribuable conserve en r\u00e9alit\u00e9 la gestion des montants investis, qui sont utilis\u00e9s pour souscrire \u00e0 des obligations d\u2019une soci\u00e9t\u00e9 qu\u2019il contr\u00f4le, et ce, d\u00e8s la souscription du contrat. <\/strong><\/em><\/p><p>\u00a0<\/p><p><em>Ce sch\u00e9ma permet de transformer des revenus en principe imposables en France au nom de la personne physique, en revenus per\u00e7us et exon\u00e9r\u00e9s dans l\u2019\u00c9tat membre o\u00f9 l&rsquo;assurance-vie a \u00e9t\u00e9 souscrite. <\/em><\/p><p>\u00a0<\/p><p><em>Conclusion: Ce dispositif rev\u00eat les caract\u00e9ristiques du marqueur B.2.\u00bb<\/em><\/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-723bbab elementor-widget elementor-widget-heading\" data-id=\"723bbab\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">&nbsp;<\/h2>\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; Octobre 2021 LE PRINCIPE Apr\u00e8s des d\u00e9lais accord\u00e9s en raison de la crise sanitaire, la Directive (UE)&nbsp;2018\/822 du 25 mai 2018, dite \u00abDAC 6\u00bb est d\u00e9sormais pleinement applicable. Elle oblige les interm\u00e9diaires ou, dans certains cas, les contribuables eux m\u00eames, \u00e0 d\u00e9clarer \u00e0 l\u2019administration fiscale les dispositifs transfronti\u00e8res de&nbsp;planification fiscale \u00e0 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2488,"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\/500"}],"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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=500"}],"version-history":[{"count":125,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/500\/revisions"}],"predecessor-version":[{"id":3184,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/500\/revisions\/3184"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/2488"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}