{"id":811,"date":"2022-02-10T15:14:08","date_gmt":"2022-02-10T14:14:08","guid":{"rendered":"https:\/\/frenkel-associes.fr\/?p=811"},"modified":"2022-03-10T15:17:23","modified_gmt":"2022-03-10T14:17:23","slug":"le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue","status":"publish","type":"post","link":"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/","title":{"rendered":"Le r\u00e9gime des articles L 23 C du LPF et 755 du CGI menac\u00e9 par une d\u00e9cision de la CJUE"},"content":{"rendered":"<p>Marc Pelletier commente, dans la Revue de Droit fiscal et La Semaine juridique &#8211; Entreprise et affaires, un important arr\u00eat de la Cour de Justice de l\u2019Union europ\u00e9enne d\u00e9clarant contraire \u00e0 la libert\u00e9 de circulation des capitaux le dispositif espagnol de lutte contre la dissimulation d\u2019avoirs \u00e0 l\u2019\u00e9tranger. Cette solution pourrait remettre en cause le r\u00e9gime fran\u00e7ais analogue, codifi\u00e9 aux articles L 23 C du LPF et 755 du CGI.<\/p>","protected":false},"excerpt":{"rendered":"<p>Marc Pelletier commente, dans la Revue de Droit fiscal et La Semaine juridique &#8211; Entreprise et affaires, un important arr\u00eat de la Cour de Justice de l\u2019Union europ\u00e9enne d\u00e9clarant contraire \u00e0 la libert\u00e9 de circulation des capitaux le dispositif espagnol de lutte contre la dissimulation d\u2019avoirs \u00e0 l\u2019\u00e9tranger. Cette solution pourrait remettre en cause le [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9gime des articles L 23 C du LPF et 755 du CGI menac\u00e9 par une d\u00e9cision de la CJUE - Frenkel et Associ\u00e9s<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime des articles L 23 C du LPF et 755 du CGI menac\u00e9 par une d\u00e9cision de la CJUE - Frenkel et Associ\u00e9s\" \/>\n<meta property=\"og:description\" content=\"Marc Pelletier commente, dans la Revue de Droit fiscal et La Semaine juridique &#8211; Entreprise et affaires, un important arr\u00eat de la Cour de Justice de l\u2019Union europ\u00e9enne d\u00e9clarant contraire \u00e0 la libert\u00e9 de circulation des capitaux le dispositif espagnol de lutte contre la dissimulation d\u2019avoirs \u00e0 l\u2019\u00e9tranger. Cette solution pourrait remettre en cause le [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/\" \/>\n<meta property=\"og:site_name\" content=\"Frenkel et Associ\u00e9s\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-10T14:14:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-10T14:17:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/frenkel-associes.fr\/wp-content\/uploads\/2018\/05\/visuel-associe-full-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1478\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alain Frenkel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alain Frenkel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/\"},\"author\":{\"name\":\"Alain Frenkel\",\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/#\/schema\/person\/7c61f9d7f8f9c5653a2e15252f7414e7\"},\"headline\":\"Le r\u00e9gime des articles L 23 C du LPF et 755 du CGI menac\u00e9 par une d\u00e9cision de la CJUE\",\"datePublished\":\"2022-02-10T14:14:08+00:00\",\"dateModified\":\"2022-03-10T14:17:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/\"},\"wordCount\":197,\"publisher\":{\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/#organization\"},\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/\",\"url\":\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/\",\"name\":\"Le r\u00e9gime des articles L 23 C du LPF et 755 du CGI menac\u00e9 par une d\u00e9cision de la CJUE - Frenkel et Associ\u00e9s\",\"isPartOf\":{\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/#website\"},\"datePublished\":\"2022-02-10T14:14:08+00:00\",\"dateModified\":\"2022-03-10T14:17:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/\"]]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-regime-des-articles-l-23-c-du-lpf-et-755-du-cgi-menace-par-une-decision-de-la-cjue\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/frenkel-associes.fr\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le r\u00e9gime des articles L 23 C du LPF et 755 du CGI menac\u00e9 par une d\u00e9cision de la CJUE\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/#website\",\"url\":\"https:\/\/frenkel-associes.fr\/fr\/\",\"name\":\"Frenkel et Associ\u00e9s\",\"description\":\"Bienvenue sur le site officiel du cabinet d&#039;avocats Frenkel &amp; 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