{"id":1060,"date":"2016-12-19T14:33:29","date_gmt":"2016-12-19T14:33:29","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=1060"},"modified":"2016-12-20T14:55:38","modified_gmt":"2016-12-20T14:55:38","slug":"le-registre-public-des-trusts-declare-inconstitutionnel","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=1060","title":{"rendered":"Le registre public des Trusts d\u00e9clar\u00e9 inconstitutionnel"},"content":{"rendered":"<p>Suite \u00e0 sa saisine par le Conseil d&rsquo;Etat en date du 25 juillet 2016, <strong>le Conseil Constitutionnel d\u00e9clare contraires \u00e0 la Constitution les dispositions de l&rsquo;article 1649AB, al 2 du Code G\u00e9n\u00e9ral des Imp\u00f4ts, pr\u00e9voyant un registre public recensant les trusts d\u00e9clar\u00e9s<\/strong>,\u00a0les noms de l&rsquo;administrateur, du constituant et des b\u00e9n\u00e9ficiaires, ainsi que la date de constitution du trust.<\/p>\n<p>Le Conseil Constitutionnel juge que le registre public des trusts porte une atteinte disproportionn\u00e9e au droit au respect de la vie priv\u00e9e en donnant un acc\u00e8s enti\u00e8rement libre portant sur des informations sur la mani\u00e8re dont une personne entend disposer de son patrimoine.<\/p>\n<p>Le principe m\u00eame du registre n&rsquo;est pas remis en cause, c&rsquo;est bien la combinaison de l&rsquo;absence de toute limitation des personnes pouvant le consulter, et de l&rsquo;absence de consid\u00e9ration de leur qualit\u00e9 ou de leur int\u00e9r\u00eat l\u00e9gitime \u00e0 le faire qui est vis\u00e9e.<\/p>\n<p><em>Conseil Constitutionnel n\u00b02016-591 QPC du 21 octobre 2016<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite \u00e0 sa saisine par le Conseil d&rsquo;Etat en date du 25 juillet 2016, le Conseil Constitutionnel d\u00e9clare contraires \u00e0 la Constitution les dispositions de l&rsquo;article 1649AB, al 2 du Code G\u00e9n\u00e9ral des Imp\u00f4ts, pr\u00e9voyant un registre public recensant les trusts d\u00e9clar\u00e9s,\u00a0les noms de l&rsquo;administrateur, du constituant et des b\u00e9n\u00e9ficiaires, ainsi que la date de [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1060","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1060"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1060\/revisions"}],"predecessor-version":[{"id":1061,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1060\/revisions\/1061"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}