{"id":4751,"date":"2024-12-30T19:55:25","date_gmt":"2024-12-30T20:55:25","guid":{"rendered":"https:\/\/taxlogicians.com\/?p=4751"},"modified":"2024-12-30T20:00:19","modified_gmt":"2024-12-30T21:00:19","slug":"troisieme-partie-lcta-a-t-il-ete-ecarte-oui-mais-non","status":"publish","type":"post","link":"https:\/\/taxlogicians.com\/fr\/troisieme-partie-lcta-a-t-il-ete-ecarte-oui-mais-non\/","title":{"rendered":"Troisi\u00e8me partie : Le CTA a-t-il \u00e9t\u00e9 \u00e9cart\u00e9 ? Oui, mais non"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4751\" class=\"elementor elementor-4751\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41fa401e e-flex e-con-boxed e-con e-parent\" data-id=\"41fa401e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5440127d elementor-widget elementor-widget-text-editor\" data-id=\"5440127d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p>\n<p><u>Ce qu\u2019il faut savoir\u00a0en date du 29 d\u00e9cembre 2024\u00a0<\/u>: une injonction visant la loi sur la transparence des entreprises (\u00ab\u00a0Corporate Transparency Act (CTA)\u00a0\u00bb en anglais) est en vigueur. En cons\u00e9quence, les d\u00e9clarations sur les b\u00e9n\u00e9ficiaires effectifs ne sont plus requises.<\/p>\n<p><u><br \/>Qu&#8217;est-ce que la loi sur la transparence des entreprises (\u00ab CTA \u00bb) ? <\/u><\/p>\n<p>En r\u00e9sum\u00e9, il s\u2019agit de d\u00e9clarer l\u2019identit\u00e9 des propri\u00e9taires et autres parties ayant un contr\u00f4le effectif de l\u2019entreprise am\u00e9ricaine. C\u2019est destin\u00e9 \u00e0 aider les \u00c9tats-Unis et leurs alli\u00e9s \u00e0 lutter contre le blanchiment d&#8217;argent et le financement du terrorisme. Similaire \u00e0 l&#8217;Annuaire des Entreprises en France ou \u00e0 la \u00ab\u00a0Companies House\u00a0\u00bb au Royaume-Uni, \u00a0il faut toutefois noter que ces informations ne sont pas accessibles par le public. Vous pouvez en savoir plus \u00e0 ce sujet en cliquant <a href=\"https:\/\/taxlogicians.com\/fr\/what-is-the-cta\/\">ici<\/a> et <a href=\"https:\/\/taxlogicians.com\/fr\/blogpostname6\/\">ici<\/a> (en anglais).<\/p>\n<p>\u00a0<\/p>\n<p><u>Une vraie saga<\/u><br \/>Cette loi \u00ab\u00a0CTA\u00a0\u00bb a fait l&#8217;objet de contestations juridiques aux \u00c9tats-Unis depuis qu&#8217;elle est entr\u00e9e en vigueur il y a plusieurs ann\u00e9es. Ce mois de d\u00e9cembre 2024 a \u00e9t\u00e9 riche en rebondissements pour le FinCEN et la loi sur la transparence des entreprises.<\/p>\n<p>\u00a0<\/p>\n<p>Le 3 d\u00e9cembre 2024, un tribunal f\u00e9d\u00e9ral de district des \u00c9tats-Unis a \u00e9mis une injonction bloquant l&#8217;application de la loi CTA\u00a0.<\/p>\n<p>Puis, le 23 d\u00e9cembre 2024, un panel de la Cour d&#8217;appel du cinqui\u00e8me circuit a r\u00e9tabli l&#8217;application de la CTA, d\u2019un coup de revers.<\/p>\n<p><br \/>Trois jours plus tard, le 26 d\u00e9cembre 2024, une autre commission de la Cour d&#8217;appel du cinqui\u00e8me circuit a de nouveau suspendu l&#8217;application de la loi jusqu&#8217;\u00e0 ce que les questions juridiques soient mieux r\u00e9gl\u00e9es.<\/p>\n<p>\u00a0<\/p>\n<p><u>Dramatisation<\/u> :<\/p>\n<p><span style=\"color: #800080;\">Soci\u00e9t\u00e9 d\u00e9clarante am\u00e9ricaine<\/span> : Cette loi a \u00e9t\u00e9 tellement retard\u00e9e que je l&#8217;ai oubli\u00e9e. Dois-je vraiment faire une d\u00e9claration ?<\/p>\n<p><span style=\"color: #ff6600;\">FinCEN<\/span> : Oui, tout est en ordre. Vous devez maintenant d\u00e9poser votre d\u00e9claration, vous avez jusqu&#8217;\u00e0 la fin de l&#8217;ann\u00e9e 2024.<\/p>\n<p><span style=\"color: #339966;\">US District Court<\/span> : (arrive en courant depuis les coulisses) \u2013 Attendez\u00a0! Nous voulons d&#8217;abord jeter un coup d&#8217;\u0153il \u00e0 cette affaire.<\/p>\n<p><span style=\"color: #ff6600;\">FinCEN <\/span>: Ok, tout le monde, je suppose que vous n&#8217;\u00eates pas oblig\u00e9s de d\u00e9clarer, mais vous pouvez toujours le faire si vous le souhaitez. Entre-temps, nous nous adressons au responsable du tribunal de district et nous essayons de r\u00e9gler cette question.<\/p>\n<p><span style=\"color: #008080;\">Cour d&#8217;appel du cinqui\u00e8me circuit des \u00c9tats-Unis<\/span>\u00a0: Il n&#8217;y a aucune raison de reporter la d\u00e9claration pendant que le tribunal du district examine la situation, il faut proc\u00e9der aux d\u00e9clarations.<\/p>\n<p><span style=\"color: #ff6600;\">FinCEN<\/span> : Oui, et pour \u00eatre gentils, nous allons donner \u00e0 tout le monde jusqu&#8217;au 13 janvier 2025 pour d\u00e9clarer.<\/p>\n<p><span style=\"color: #008080;\">Cour d&#8217;appel du cinqui\u00e8me circuit des \u00c9tats-Unis <\/span>: Hmm, en fait, la pause est une bonne id\u00e9e.<\/p>\n<p><span style=\"color: #800080;\">Soci\u00e9t\u00e9 d\u00e9clarante am\u00e9ricaine<\/span> : Alors, dois-je faire ma d\u00e9claration ou non ?<\/p>\n<p><span style=\"color: #ff6600;\">FinCEN<\/span> : Oui, mais NON\u00a0!<\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ce qu\u2019il faut savoir\u00a0en date du 29 d\u00e9cembre 2024\u00a0: une injonction visant la loi sur la transparence des entreprises (\u00ab\u00a0Corporate Transparency Act (CTA)\u00a0\u00bb en anglais) est en vigueur. En cons\u00e9quence, les d\u00e9clarations sur les b\u00e9n\u00e9ficiaires effectifs ne sont plus requises. Qu&#8217;est-ce que la loi sur la transparence des entreprises (\u00ab CTA \u00bb) ? En r\u00e9sum\u00e9, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/taxlogicians.com\/fr\/troisieme-partie-lcta-a-t-il-ete-ecarte-oui-mais-non\/\"> <span class=\"screen-reader-text\">Troisi\u00e8me partie : Le CTA a-t-il \u00e9t\u00e9 \u00e9cart\u00e9 ? Oui, mais non<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>","protected":false},"author":1,"featured_media":4731,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[28,17],"tags":[],"class_list":["post-4751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cta","category-uncategorized-en"],"_links":{"self":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts\/4751","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/comments?post=4751"}],"version-history":[{"count":13,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts\/4751\/revisions"}],"predecessor-version":[{"id":4765,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts\/4751\/revisions\/4765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/media\/4731"}],"wp:attachment":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/media?parent=4751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/categories?post=4751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/tags?post=4751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}