Décret n° 2012-957 du 6 août 2012 relatif à la taxe sur les opérations à haute fréquence sur titre de capital
Jurisdiction | France |
ELI | https://www.legifrance.gouv.fr/eli/decret/2012/8/6/2012-957/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2012/8/6/EFIE1230482D/jo/texte |
Record Number | JORFTEXT000026263677 |
Enactment Date | 06 août 2012 |
Publication au Gazette officiel | JORF n°0182 du 7 août 2012 |
Court | Ministère de l'économie et des finances |
Date de publication | 07 août 2012 |
Publics concernés : redevables de la taxe sur les opérations à haute fréquence portant sur des titres de capital, au sens de l'article L. 212-1 A du code monétaire et financier.
Objet : détermination des seuils prévus par les dispositions des II et IV de l'article 235 ter ZD bis du code général des impôts.
Entrée en vigueur : en vertu de la loi, la taxe s'applique aux ordres annulés et modifiés à compter du 1er août 2012.
Notice : le décret précise les modalités d'application de la taxe sur les opérations à haute fréquence prévue par les dispositions de l'article 235 ter ZD bis du code général des impôts. A cet égard, il prévoit, en premier lieu, le seuil caractérisant une opération à haute fréquence sur titre de capital et, en second lieu, le seuil au-delà duquel les opérations d'annulation et de modification des ordres sont taxées.
Références : le présent décret est pris pour l'application de l'article 5 de la loi n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012. L'article 58 S de l'annexe III au code général des impôts, créé par le présent décret, peut être consulté sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu le code général des impôts, notamment son article 235 ter ZD bis et l'annexe III à ce code ;
Vu la loi n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012, notamment le B du II de son article 5,
Décrète :
Le chapitre III du titre Ier de la première partie du livre Ier de l'annexe...
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