{"id":16697,"date":"2019-08-05T07:00:48","date_gmt":"2019-08-05T06:00:48","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/donnees-a-transmettre-dans-laffaire-ubs-consequences-en-france\/"},"modified":"2025-10-20T10:45:21","modified_gmt":"2025-10-20T09:45:21","slug":"donnees-a-transmettre-dans-laffaire-ubs-consequences-en-france","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/donnees-a-transmettre-dans-laffaire-ubs-consequences-en-france\/","title":{"rendered":"Donn\u00e9es \u00e0 transmettre dans l’affaire UBS : cons\u00e9quences en France"},"content":{"rendered":"
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Donn\u00e9es \u00e0 transmettre dans l\u2019affaire UBS : cons\u00e9quences en France<\/h1>

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

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Quelles cons\u00e9quences pour des milliers de contribuables fran\u00e7ais suite \u00e0 la d\u00e9cision r\u00e9cente du Tribunal f\u00e9d\u00e9ral autorisant la transmission des donn\u00e9es?
\n<\/strong><\/div>\n
Le 11 mai 2016, la Direction G\u00e9n\u00e9rale des Finances Publiques (DGFP) avait adress\u00e9 \u00e0 l’Administration f\u00e9d\u00e9rale des contributions (AFC) une demande d’assistance administrative en mati\u00e8re fiscale concernant environ 40’000 comptes bancaires aupr\u00e8s d’UBS dont les titulaires ou ayant droit \u00e9conomiques (ADE) \u00e9taient vraisemblablement domicili\u00e9s en France.
\nLa sp\u00e9cificit\u00e9 de cette demande r\u00e9sultait tout \u00e0 la fois de son caract\u00e8re \u00abcollectif\u00bb hors norme et de ce que la DGFP ignorait l’identit\u00e9 des contribuables vis\u00e9s.<\/div>\n
UBS s’\u00e9tait oppos\u00e9e \u00e0 cette demande en invoquant en particulier qu’il s’agissait d’une p\u00eache au renseignements prohib\u00e9e (\u00abfishing expedition\u00bb) et que le fisc fran\u00e7ais ne s’\u00e9tait pas engag\u00e9 \u00e0 respecter le principe de sp\u00e9cialit\u00e9, selon lequel les donn\u00e9es transmises ne pourraient \u00eatre utilis\u00e9es dans la proc\u00e9dure p\u00e9nale ouverte contre la banque en France.<\/div>\n
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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":[560],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16697","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-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\/16697","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=16697"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16697\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16697"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16697"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}