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 du code g\u233\'3fn\u233\'3fral des imp\u244\'3fts est compl\u233\'3ft\u233\'3f par unalin\u233\'3fa ainsi r\u233\'3fdig\u233\'3f\u160\'3f:\u160\'3f
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\u171\'3f\u160\'3fCette d\u233\'3fclaration estsouscrite par les prestataires de services h\u233\'3fberg\u233\'3fs en Franceet\u160\'3fdans l\u8217\'3fUnion europ\u233\'3fenne\u160\'3f\u187\'3f.
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EXPOS\u201\'3f SOMMAIRE
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Cet amendement vise \u224\'3f pallier unmanquement de la directive DAC 8 dont la transposition entre envigueur au\u160\'3f1
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er
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\u160\'3fjanvier\u160\'3f2026.
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Cette directive, qui vise \u224\'3f luttercontre la fraude aux actifs num\u233\'3friques, pr\u233\'3fvoit notamment desobligations d\u233\'3fclaratives importantes pour les d\u233\'3ftenteurs d\u8217\'3factifsnum\u233\'3friques h\u233\'3fberg\u233\'3fs par des prestataires de services sur actifsnum\u233\'3friques (PSAN) europ\u233\'3fens (article\u160\'3f1649 AC\u160\'3f
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et s. du code g\u233\'3fn\u233\'3frale des imp\u244\'3fts). Comme le rel\u232\'3fve le CPO,paradoxalement, \u171\'3f\u160\'3fcette obligation d\u233\'3fclarative ne s\u8217\'3fappliquerapas aux PSAN h\u233\'3fberg\u233\'3fs en France\u160\'3f\u187\'3f, information confirm\u233\'3fe parl\u8217\'3fadministration fiscale.
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Notre amendement vise \u224\'3f corrigercette asym\u233\'3ftrie, en suivant la recommandation du CPO de pr\u233\'3fvoir unetransmission automatique des donn\u233\'3fes relatives aux comptes d\u8217\'3factifsnum\u233\'3friques h\u233\'3fberg\u233\'3fs par des PSAN fran\u231\'3fais.
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