Décret n° 2007-725 du 7 mai 2007 relatif à la déclaration d'existence de la fiducie prévue à l'article 223 VH du code général des impôts et modifiant l'annexe III à ce code
Jurisdiction | France |
Record Number | JORFTEXT000000823199 |
Date de publication | 08 mai 2007 |
Enactment Date | 07 mai 2007 |
Publication au Gazette officiel | JORF n°107 du 8 mai 2007 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE |
ELI | https://www.legifrance.gouv.fr/eli/decret/2007/5/7/2007-725/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2007/5/7/BUDL0752571D/jo/texte |
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts, notamment son article 223 VH et l'annexe III à ce code,
Décrète :
Au livre Ier, troisième partie, titre Ier de l'annexe III au code général des impôts, il est créé un chapitre V intitulé « Fiducie », comprenant un article 344 M rédigé comme suit :
« Art. 344 M. - La déclaration d'existence de la fiducie prévue à l'article 223 VH du code général des impôts est déposée dans les quinze jours de sa création auprès du service des impôts des entreprises du siège ou du lieu du principal établissement du fiduciaire ou, en cas de pluralité de fiduciaires, de celui expressément désigné dans le contrat de fiducie pour agir pour le compte de la fiducie. Lorsque le fiduciaire n'est pas domicilié en France, la déclaration d'existence est déposée auprès du service des impôts des non-résidents.
La déclaration d'existence est établie sur un formulaire homologué conformément aux articles 371 AL et 371 AM de l'annexe II au code général des impôts. Elle comporte la dénomination exacte de la fiducie, les nom et adresse du fiduciaire ou, en cas de pluralité de fiduciaires, de celui expressément désigné dans le contrat de fiducie pour agir pour le...
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