Article L561-14-2
The provisions of the second paragraph of Article 537 of the General Tax Code do not prevent the application of Article L. 561-5 of this Code. However, the information referred to in the latter articl…
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Showing 6131–6140 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
The provisions of the second paragraph of Article 537 of the General Tax Code do not prevent the application of Article L. 561-5 of this Code. However, the information referred to in the latter articl…
If there is no suspicion of money laundering or terrorist financing, the persons who issue electronic money referred to in 1°, 1° ter and 1° quater of Article L. 561-2 are not subject to the due dilig…
…in 1° to 7°c and in 12°, 12°a, 13°, 18° and 19° of Article L. 561-2 may, when acting for the same customer and in the same transaction or when they have knowledge, for the same customer, of the same…
…assessment provided for in Article L. 561-4-1. Taking into account the volume and nature of their business and the risks presented by the business relationships they establish, they shall determine a…
Lawyers and the persons mentioned in 18° of Article L. 561-2 may provide each other with information gathered for the purposes of implementing Articles L. 561-5, L. 561-5-1, L. 561-6, and L. 561-9 to…
…Article L. 561-2 may implement the provisions of Articles L. 561-5, L. 561-5-1 and L. 561-6 in the form of simplified due diligence measures in any of the following cases: 1° They consider the risk o…
I. - When the risk of money laundering and terrorist financing presented by a business relationship, product or transaction appears to them to be high, the persons mentioned in Article L. 561-2 shall…
The persons referred to in Article L. 561-2 shall apply additional customer due diligence measures, over and above the measures provided for in Articles L. 561-5 and L. 561-5-1, when :1° The customer,…
…hapters I and II of this Title, the persons referred to in Article L. 561-2 shall provide regular information to their staff. To the same end, they shall set up all appropriate training programmes. Fo…
…controlled by the persons mentioned in 1° or which are acting knowingly on their behalf or on their instructions.
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