French Monetary and Financial Code
In forceI.. - The appropriate disclosure of the identity of account holders provided for in the second paragraph of V of Article L. 312-20 is organised by Caisse des dépôts et consignations on the basis of the information communicated by the institutions mentioned in the first paragraph of I of Article L. 312-19, via a dedicated dematerialised system, in compliance with Law No. 78-17 of 6 January 1978 relating to information technology, files and civil liberties. This system can also be used to send requests for refunds, accompanied by the required documents and supporting evidence.
Caisse des Dépôts et Consignations will return the sums on the basis of the information, documents and supporting evidence provided to it by the institutions referred to in the first paragraph of I of article L. 312-19 and by the account holders or their beneficiaries. The return procedure is carried out either via the electronic system provided for in the previous paragraph, or by any other means.
If the account holder dies before the sums are returned, the Caisse des Dépôts et Consignations will make the deduction provided for in I of article 990 I bis of the General Tax Code under the conditions set out in III of the same article.
When the sums are returned to the account holder, Caisse des Dépôts et Consignations provides the beneficiary of the repayment with the information it has to enable the latter to determine the tax regime applicable to the sums thus returned.
II. - The sums deposited with Caisse des Dépôts et Consignations bear interest under the conditions set out in article L. 518-23.
