{"id":16691,"date":"2019-08-09T11:01:56","date_gmt":"2019-08-09T10:01:56","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/clients-francais-dubs-le-compte-a-rebours-a-debute\/"},"modified":"2025-10-20T10:44:42","modified_gmt":"2025-10-20T09:44:42","slug":"clients-francais-dubs-compte-a-rebours-a-debute","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/clients-francais-dubs-compte-a-rebours-a-debute\/","title":{"rendered":"Clients fran\u00e7ais d\u2019UBS : le compte \u00e0 rebours a d\u00e9but\u00e9"},"content":{"rendered":"
<\/div><\/section>\n

Clients fran\u00e7ais d\u2019UBS : le compte \u00e0 rebours a d\u00e9but\u00e9<\/h1>

Le Temps – Ao\u00fbt 2019
\nJean-Luc Bochatay, Alain Moreau<\/p>\n<\/div>

<\/div><\/div><\/div>
\n
<\/span><\/span><\/div>
\n
\n
\n
\n
\n
Les dossiers donnant lieu \u00e0 des rappels d\u2019imp\u00f4ts sup\u00e9rieurs \u00e0 100 000 euros pourront entra\u00eener des suites p\u00e9nales<\/strong><\/div>\n
Le 26 juillet 2019, le Tribunal f\u00e9d\u00e9ral (TF) a ouvert les vannes de la transmission aux autorit\u00e9s fiscales fran\u00e7aises de donn\u00e9es concernant pr\u00e8s de 40 000 num\u00e9ros de comptes aupr\u00e8s d\u2019UBS ayant vraisemblablement pour titulaires ou ayants droit \u00e9conomiques (ADE) des contribuables fran\u00e7ais.<\/div>\n
A quoi ces derniers doivent-ils s\u2019attendre, dans quel d\u00e9lai et auraient-ils int\u00e9r\u00eat \u00e0 anticiper plut\u00f4t\u00a0qu\u2019attendre que le \u00abcouperet\u00bb tombe?<\/div>\n<\/div>\n
<\/div>\n
La Direction g\u00e9n\u00e9rale des finances publiques fran\u00e7aises (DGFP) avait adress\u00e9 \u00e0 l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC), en mai 2016, une demande d\u2019assistance administrative en mati\u00e8re fiscale concernant ces 40 000 comptes. La sp\u00e9cificit\u00e9 de cette demande r\u00e9sultait \u00e0 la fois de son caract\u00e8re \u00abcollectif\u00bb, hors norme, et de ce que la DGFP ignorait l\u2019identit\u00e9 des contribuables vis\u00e9s.<\/div>\n
\n
<\/div>\n<\/div>\n<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>
\n
<\/span><\/span><\/div>
\n
Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[290],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16691","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-le-temps-en","competences-tax","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2019-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=16691"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16691\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16691"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16691"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}