Décret no 97-138 du 12 février 1997 relatif au placement des sommes en instance d'affectation d'un fonds de placement quirataire
Jurisdiction | France |
Publication au Gazette officiel | JORF n°39 du 15 février 1997 |
Enactment Date | 12 février 1997 |
Record Number | JORFTEXT000000565158 |
Court | MINISTERE DE L'ECONOMIE ET DES FINANCES |
Date de publication | 15 février 1997 |
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 2 de la loi no 96-607 du 5 juillet 1996 relative à l'encouragement fiscal en faveur de la souscription de parts de copropriété de navires de commerce,
Décrète :
L'ART. 2 DE LA LOI 96-607 DU 05-02-1996 A CREE LE FONDS DE PLACEMENT QUIRATAIRE POUR PERMETTRE L'ACCES A L'AVANTAGE FISCAL INSTITUE PAR LA LOI A DES EPARGNANTS SOUSCRIVANT POUR DES QUOTITES INFERIEURES A 500000FRS.
CET ART. DEFINIT LES CARACTERISTIQUES GENERALES DU FONDS DE PLACEMENT QUIRATAIRE ET RENVOIE A UN DECRET SIMPLE POUR LES DISPOSITIONS CONCERNANT LE PLACEMENT DES SOMMES NON ENCORE AFFECTEES A L'ACQUISITION DE QUIRATS.
LA LOI DONNE AU DECRET L'OBJECTIF D'EVITER QUE LES INVESTISSEMENTS EFFECTUES PAR L'INTERMEDIAIRE DU FONDS DE PLACEMENT QUIRATAIRE NE SOIENT DETOURNEES DE L'OBJET DU FONDS QUI EST LA SOUSCRIPTION DES QUIRATS.UN TEL DETOURNEMENT CONSTITUERAIT EN EFFET UNE USURPATION DE L'AVANTAGE FISCAL ATTACHE A CES INVESTISSEMENTS VOULU PAR LE LEGISLATEUR.
LES EMPLOIS POSSIBLES DES SOMMES DU FONDS DISPONIBLES DOIVENT DES LORS ETRE LIMITES.L'INVESTISSEMENT DURABLE EN PRODUITS DE TAUX,LIQUIDES ET PEU RISQUES,EST LA PRATIQUE A INTERDIRE EN PRIORITE.CEPENDANT L'INVESTISSEMENT EN PRODUITS DE TRESORERIE DOIT ETRE PERMIS CAR IL APPORTE UNE NECESSAIRE SOUPLESSE A LA GESTION DU FONDS.
LE PRESENT DECRET RESPECTE L'EQUILIBRE ENTRE L'INTERDICTION POUR UN FONDS DE PLACEMENT...
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