Key Benefits:
Minister of Finance and Public Accounts,
Vu le General Tax Codeincluding article 1649 AC;
Vu la Act No. 78-17 of 6 January 1978 modified on computers, files and freedoms;
Having regard to Schedule III to the General Tax Code, including Article 39;
Vu le Decree No. 2015-907 of 23 July 2015 relating to the modalities for the collection and transmission of information by financial institutions pursuant to the agreement between the Government of the French Republic and the Government of the United States of America with a view to implementing the law on compliance with tax obligations relating to foreign accounts (hereinafter referred to as "FATCA Law") and theArticle 1649 AC of the General Tax Code ;
In light of the amended decision of 19 February 2010 creating an automated processing of personal data allowing electronic transmission of the declaratory elements provided for in the articles 87, 87 A, 88, 89, 89 A, 224 to 230 G, 235 ter C at 235 ter KH, 240, 241, 242 ter, 1599 quinquies A, 1649 bis, 1649 A bis, 1678 quinquies and 1679 bis the general tax code and L. 98 B, first paragraph of the book of tax procedures ;
Considering the referral of the National Commission on Informatics and Freedoms dated 9 March 2015,
Stop it!
In the title and article 2 of the above-mentioned decree of 19 February 2010, after the words: "1649 A bis," are added the words: "1649 AC,".
In article 3 of the above-mentioned decision of February 19, 2010, after the words: "general tax code" are added the words: ", at thearticle 2 of the decree of 23 July 2015 referred to above "
Section 5 of the above-mentioned Order of 19 February 2010 is amended to read:
"Art. 5.-TeleTD treatment provides:
-to the SIR processing (simplification of the management of overlapping information) for its constitution and updating, in particular to allow the pre-filling of individual income tax returns and the management of overlapping information, the information referred to in Article 3, with the exception of those provided by thearticle 2 of the decree of 23 July 2015 referred to above ;
-the EAI treatment (automatic information exchange) the information provided by thearticle 2 of the decree of 23 July 2015 referred to above pursuant to the intergovernmental agreement between France and the United States of America of 14 November 2013, with a view to their transmission to the US tax authorities.
The data is retained only the time required for transfer to SIR and EAI applications.
In addition, information on the traces of the tele-reporter is kept for four years from the transmission of information."
The Director General of Public Finance is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done on August 11, 2015.
For the Minister and by delegation:
Chief Information Systems Service,
A. Issarni
