Publication au JO d'un décret relatif à l'accord entre la France et les Pays-Bas concernant l'échange automatique d'informations des revenus de l'épargne sous forme de paiements d'intérêts pour ce qui est d'Aruba
Auteur | Legal News |
Le décret nº 2008-104 du 2 février 2008 portant publication de l'accord sous forme d'échange de lettres entre le Gouvernement de la République française et le Gouvernement du Royaume des Pays-Bas pour ce qui est d'Aruba relatif à l'échange automatique d'informations concernant les revenus de l'épargne sous forme de paiements d'intérêts, a été publié au Journal officiel du 6 février 2008. Ces lettres avaient été signées à Paris et à La Haye les 29 juin et 27 août 2004. Les deux pays, ont ainsi conclut un accord permettant que les revenus de l'épargne, sous forme de paiements d'intérêts effectués dans l'un des Etats contractants en faveur de bénéficiaires effectifs qui sont des personnes physiques ayant leur résidence dans l'autre Etat contractant, soient effectivement imposés. Cette imposition devra être conforme aux dispositions législatives de ce dernier Etat contractant, en application de la directive du Conseil de l'Union européenne du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
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