{"id":16697,"date":"2019-08-05T07:00:48","date_gmt":"2019-08-05T06:00:48","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/donnees-a-transmettre-dans-laffaire-ubs-consequences-en-france\/"},"modified":"2025-10-20T10:45:21","modified_gmt":"2025-10-20T09:45:21","slug":"donnees-a-transmettre-dans-laffaire-ubs-consequences-en-france","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/donnees-a-transmettre-dans-laffaire-ubs-consequences-en-france\/","title":{"rendered":"Donn\u00e9es \u00e0 transmettre dans l&#8217;affaire UBS : cons\u00e9quences en France"},"content":{"rendered":"<section  class='av_textblock_section av-7dtlel-54646e090b2362c0ce717e7039213545 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6hs9cd-aa7fd7160a86b43089fe650ca2464333\">\n.flex_column.av-6hs9cd-aa7fd7160a86b43089fe650ca2464333{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6hs9cd-aa7fd7160a86b43089fe650ca2464333 av_one_full  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k0chx0gd-4906090edb811ef272faa54729522284\">\n#top .av-special-heading.av-k0chx0gd-4906090edb811ef272faa54729522284{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-k0chx0gd-4906090edb811ef272faa54729522284 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-k0chx0gd-4906090edb811ef272faa54729522284 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-k0chx0gd-4906090edb811ef272faa54729522284 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-k0chx0gd-4906090edb811ef272faa54729522284 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-k0chx0gd-4906090edb811ef272faa54729522284 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-k0chx0gd-4906090edb811ef272faa54729522284 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Donn\u00e9es \u00e0 transmettre dans l\u2019affaire UBS : cons\u00e9quences en France<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; Ao\u00fbt 2019<br \/>\nJean-Luc Bochatay, Alain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0\">\n#top .hr.hr-invisible.av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jo5hremo-8df0535b4b08dc00af18df224af1af03 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><strong>Quelles cons\u00e9quences pour des milliers de contribuables fran\u00e7ais suite \u00e0 la d\u00e9cision r\u00e9cente du Tribunal f\u00e9d\u00e9ral autorisant la transmission des donn\u00e9es?<br \/>\n<\/strong><\/div>\n<div data-canvas-width=\"318.9300803304\">Le 11 mai 2016, la Direction G\u00e9n\u00e9rale des Finances Publiques (DGFP) avait adress\u00e9 \u00e0 l&#8217;Administration f\u00e9d\u00e9rale des contributions (AFC) une demande d&#8217;assistance administrative en mati\u00e8re fiscale concernant environ 40&#8217;000 comptes bancaires aupr\u00e8s d&#8217;UBS dont les titulaires ou ayant droit \u00e9conomiques (ADE) \u00e9taient vraisemblablement domicili\u00e9s en France.<br \/>\nLa sp\u00e9cificit\u00e9 de cette demande r\u00e9sultait tout \u00e0 la fois de son caract\u00e8re \u00abcollectif\u00bb hors norme et de ce que la DGFP ignorait l&#8217;identit\u00e9 des contribuables vis\u00e9s.<\/div>\n<div data-canvas-width=\"318.9300803304\">UBS s&#8217;\u00e9tait oppos\u00e9e \u00e0 cette demande en invoquant en particulier qu&#8217;il s&#8217;agissait d&#8217;une p\u00eache au renseignements prohib\u00e9e (\u00abfishing expedition\u00bb) et que le fisc fran\u00e7ais ne s&#8217;\u00e9tait pas engag\u00e9 \u00e0 respecter le principe de sp\u00e9cialit\u00e9, selon lequel les donn\u00e9es transmises ne pourraient \u00eatre utilis\u00e9es dans la proc\u00e9dure p\u00e9nale ouverte contre la banque en France.<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xwhd9-afd37c19b28461d09397a418e175376c\">\n#top .hr.hr-invisible.av-1xwhd9-afd37c19b28461d09397a418e175376c{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-1xwhd9-afd37c19b28461d09397a418e175376c hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jo5hs5ts-4cf87b4807fd1d390fc7c50062dd24ca-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  avia-builder-el-last 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suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"class_list":["post-16697","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2019-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Donn\u00e9es \u00e0 transmettre dans l&#039;affaire UBS : cons\u00e9quences en France | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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