LOI n° 2014-1098 du 29 septembre 2014 autorisant l'approbation de l'accord entre le Gouvernement de la République française et le Gouvernement des Etats-Unis d'Amérique en vue d'améliorer le respect des obligations fiscales à l'échelle internationale et de mettre en œuvre la loi relative au respect des obligations fiscales concernant les comptes étrangers (dite « loi FATCA ») (1)
| Jurisdiction | France |
| Enactment Date | 29 septembre 2014 |
| Date de publication | 30 septembre 2014 |
| Record Number | JORFTEXT000029522422 |
| Publication au Gazette officiel | JORF n°0226 du 30 septembre 2014 |
| ELI | https://www.legifrance.gouv.fr/eli/loi/2014/9/29/2014-1098/jo/texte,https://www.legifrance.gouv.fr/eli/loi/2014/9/29/MAEJ1409817L/jo/texte |
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :
Est autorisée l'approbation de l'accord entre le Gouvernement de la République française et le Gouvernement des Etats-Unis d'Amérique en vue d'améliorer le respect des obligations fiscales à l'échelle internationale et de mettre en œuvre la loi relative au respect des obligations fiscales concernant les comptes étrangers (dite « loi FATCA ») (ensemble deux annexes), signé à Paris le 14 novembre 2013, et dont le texte est annexé à la présente loi (2).
La présente loi sera exécutée comme loi de l'Etat.
Fait à Paris, le 29 septembre 2014.
François Hollande
Par le Président de la République :
Le...
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