{"id":831,"date":"2018-03-01T06:13:11","date_gmt":"2018-03-01T05:13:11","guid":{"rendered":"https:\/\/blog-banque.ifage.ch\/?p=831"},"modified":"2018-02-28T19:42:34","modified_gmt":"2018-02-28T18:42:34","slug":"lafc-doit-elle-caviarder-les-noms-des-employes-de-banque-avocats-et-notaires-avant-de-transmettre-des-informations-a-lirs","status":"publish","type":"post","link":"https:\/\/blog-banque.ifage.ch\/?p=831","title":{"rendered":"L\u2019AFC doit-elle \u00ab caviarder \u00bb les noms des employ\u00e9s de banque, avocats et notaires avant de transmettre des informations \u00e0 l\u2019IRS ?"},"content":{"rendered":"<p><img data-attachment-id=\"843\" data-permalink=\"https:\/\/blog-banque.ifage.ch\/?attachment_id=843\" data-orig-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?fit=1920%2C1010&amp;ssl=1\" data-orig-size=\"1920,1010\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"taxes-646507_1920\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?fit=305%2C160&amp;ssl=1\" data-large-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?fit=525%2C276&amp;ssl=1\" loading=\"lazy\" class=\"alignnone size-full wp-image-843\" src=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=525%2C276&#038;ssl=1\" alt=\"\" width=\"525\" height=\"276\" srcset=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=305%2C160&amp;ssl=1 305w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=768%2C404&amp;ssl=1 768w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=1025%2C539&amp;ssl=1 1025w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?w=1575&amp;ssl=1 1575w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" data-recalc-dims=\"1\" \/><img data-attachment-id=\"370\" data-permalink=\"https:\/\/blog-banque.ifage.ch\/?attachment_id=370\" data-orig-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?fit=1632%2C918&amp;ssl=1\" data-orig-size=\"1632,918\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;2.4&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;Lumia 930&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1481575125&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;4.46&quot;,&quot;iso&quot;:&quot;125&quot;,&quot;shutter_speed&quot;:&quot;0.060131&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"justice-2\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?fit=300%2C169&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?fit=525%2C295&amp;ssl=1\" loading=\"lazy\" class=\"wp-image-370 size-full aligncenter\" src=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=525%2C295&#038;ssl=1\" alt=\"\" width=\"525\" height=\"295\" srcset=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?w=1632&amp;ssl=1 1632w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?w=1575&amp;ssl=1 1575w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" data-recalc-dims=\"1\" \/><\/p>\n<p>Notre intervenant Me Fabien Li\u00e9geois a publi\u00e9\u00a0<a href=\"https:\/\/us7.campaign-archive.com\/?e=c42d360b86&amp;u=84b2297cc7edf3aef0dd101d2&amp;id=cf99ab1365\">un commentaire sur le site du CDBF<\/a> au sujet d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral sur le \u00ab\u00a0caviardage\u00a0\u00bb du nom des employ\u00e9s de banque, avocats et notaires dans les proc\u00e9dures d\u2019assistance administrative avec les Etats-Unis.<\/p>\n<p>Le prochain cours de Me Li\u00e9geois \u00e0 l&rsquo;ifage: \u00a0<a href=\"https:\/\/www.ifage.ch\/cours\/commerce\/banque\/cadre-juridique-compliance-et-fiscalite\/368556\">Cadre juridique, compliance et fiscalit\u00e9<\/a>, \u00e0 partir du 17 avril.<\/p>\n<div class=\"sharedaddy sd-sharing-enabled\"><div class=\"robots-nocontent sd-block sd-social sd-social-icon sd-sharing\"><h3 class=\"sd-title\">Partager\u00a0:<\/h3><div class=\"sd-content\"><ul><li class=\"share-linkedin\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-linkedin-831\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&amp;share=linkedin\" target=\"_blank\" title=\"Cliquez pour partager sur LinkedIn\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur LinkedIn(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-facebook\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-facebook-831\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&amp;share=facebook\" target=\"_blank\" title=\"Cliquez pour partager sur Facebook\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur Facebook(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-email\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"\" class=\"share-email sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&amp;share=email\" target=\"_blank\" title=\"Cliquez pour envoyer par e-mail \u00e0 un ami\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour envoyer par e-mail \u00e0 un ami(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-end\"><\/li><\/ul><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Notre intervenant Me Fabien Li\u00e9geois a publi\u00e9\u00a0un commentaire sur le site du CDBF au sujet d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral sur le \u00ab\u00a0caviardage\u00a0\u00bb du nom des employ\u00e9s de banque, avocats et notaires dans les proc\u00e9dures d\u2019assistance administrative avec les Etats-Unis. Le prochain cours de Me Li\u00e9geois \u00e0 l&rsquo;ifage: \u00a0Cadre juridique, compliance et fiscalit\u00e9, \u00e0 partir &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blog-banque.ifage.ch\/?p=831\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;L\u2019AFC doit-elle \u00ab caviarder \u00bb les noms des employ\u00e9s de banque, avocats et notaires avant de transmettre des informations \u00e0 l\u2019IRS ?&nbsp;&raquo;<\/span><\/a><\/p>\n<div class=\"sharedaddy sd-sharing-enabled\"><div class=\"robots-nocontent sd-block sd-social sd-social-icon sd-sharing\"><h3 class=\"sd-title\">Partager\u00a0:<\/h3><div class=\"sd-content\"><ul><li class=\"share-linkedin\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-linkedin-831\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&amp;share=linkedin\" target=\"_blank\" title=\"Cliquez pour partager sur LinkedIn\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur LinkedIn(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-facebook\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-facebook-831\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&amp;share=facebook\" target=\"_blank\" title=\"Cliquez pour partager sur Facebook\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur Facebook(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-email\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"\" class=\"share-email sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&amp;share=email\" target=\"_blank\" title=\"Cliquez pour envoyer par e-mail \u00e0 un ami\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour envoyer par e-mail \u00e0 un ami(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-end\"><\/li><\/ul><\/div><\/div><\/div>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[3],"tags":[],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8sq8B-dp","jetpack-related-posts":[{"id":1009,"url":"https:\/\/blog-banque.ifage.ch\/?p=1009","url_meta":{"origin":831,"position":0},"title":"\u00ab C\u2019est la collectivit\u00e9 qui paie les amendes\u00a0\u00bb","date":"11 mars 2019","format":false,"excerpt":"Un interview avec notre intervenant Fabien Li\u00e9geois au sujet de l\u2019amende\u00a0record d\u2019UBS qui s\u2019invite au d\u00e9bat parlementaire sur la d\u00e9ductibilit\u00e9 \ufb01scale de telles sanctions. Le prochain cours de Fabien Li\u00e9geois\u00a0\u00e0 partir du 2 avril 2019: Banque et Compliance - Introduction aux risques contractuel, prudentiel, fiscal et p\u00e9nal\u00a0","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2019\/03\/20190307.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":889,"url":"https:\/\/blog-banque.ifage.ch\/?p=889","url_meta":{"origin":831,"position":1},"title":"La disponibilit\u00e9 du revenu est disponible dans toutes les bonnes librairies. La th\u00e8se de doctorat de Fabien Li\u00e9geois vient de sortir.","date":"15 mai 2018","format":false,"excerpt":"La th\u00e8se de notre intervenant Fabien Li\u00e9geois est disponible dans les \u00abbonnes librairies\u00a0\u00bb ou ici\u00a0 Que faire si je d\u00e9couvre un tr\u00e9sor dans mon jardin ? Suis-je imposable en cas d\u2019abandon de cr\u00e9ance ? Qu\u2019en est-il de l\u2019indemnit\u00e9 re\u00e7ue pour avoir renonc\u00e9 \u00e0 un usufruit ? Ph\u00e9nom\u00e8ne, flux de satisfaction\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/05\/347F7BD2-5409-421B-8351-CB7F4E744A4E.jpeg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":301,"url":"https:\/\/blog-banque.ifage.ch\/?p=301","url_meta":{"origin":831,"position":2},"title":"Conf\u00e9rence de Me Fabien Li\u00e9geois, organis\u00e9e par la fili\u00e8re banque.","date":"18 novembre 2016","format":"image","excerpt":"Nous tenons \u00e0 remercier tous les participants pr\u00e9sents et d\u2019avoir contribu\u00e9 \u00e0 la r\u00e9ussite de cet \u00e9v\u00e9nement autour de \"\u00a0la notion de soup\u00e7ons fond\u00e9s\u00a0pour mieux lutter contre le blanchiment d\u2019argent ? \". N\u2019h\u00e9sitez pas \u00e0 nous envoyer votre feedback sur cette conf\u00e9rence.","rel":"","context":"Dans &quot;\u00c9V\u00c8NEMENTS&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/11\/conference-fabien-lic3a9geois-02.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":952,"url":"https:\/\/blog-banque.ifage.ch\/?p=952","url_meta":{"origin":831,"position":3},"title":"Affaire Falciani: La parole est d\u2019argent, le silence est d\u2019or...","date":"1 octobre 2018","format":false,"excerpt":"Affaire Falciani La parole est d\u2019argent, le silence est d\u2019or Fabien Li\u00e9geois, cdbf.ch\/1021 04 Sep 2018 Le Tribunal f\u00e9d\u00e9ral a tranch\u00e9 un autre litige n\u00e9 de\u00a0l\u2019affaire Falciani (2C_648\/2017 du 17 juillet 2018). Cette fois, ce n\u2019\u00e9tait pas la France qui r\u00e9clamait des renseignements, mais l\u2019Inde. Elle les a obtenus. 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Le cours\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2017\/01\/image002.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":756,"url":"https:\/\/blog-banque.ifage.ch\/?p=756","url_meta":{"origin":831,"position":5},"title":"Tout ce qui vous avez toujours aim\u00e9 savoir sur les BASES DES AFFAIRES DE CR\u00c9DITS","date":"8 f\u00e9vrier 2018","format":false,"excerpt":"Quelle que soit la forme de cr\u00e9dit, la banque joue le r\u00f4le d\u2019interm\u00e9diaire en redistribuant dans l\u2019\u00e9conomie les richesses th\u00e9sauris\u00e9es par ses \u00e9pargnants. Le cours LES BASES DES AFFAIRES DE CR\u00c9DITS vous permettra de mieux comprendre les principes fondamentaux des cr\u00e9dits. Plus d'informations sur le cours\u00a0ICI Prochain cours le 21\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2017\/11\/money-for-mortgage-1238124-1920x1920.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"_links":{"self":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/831"}],"collection":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=831"}],"version-history":[{"count":5,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/831\/revisions"}],"predecessor-version":[{"id":846,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/831\/revisions\/846"}],"wp:attachment":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}