When referred a priority preliminary ruling on constitutionality concerning the compliance with the Constitution of the first paragraph of Article L. 621-12 of the French Monetary and Financial Code, insofar as it provides, during an inspection conducted by officers of the French Financial Markets Authority (Autorité des marchés financiers – AMF), for the possibility of […]
The Criminal Chamber of the French Court of Cassation reaffirms the longstanding principle of independence between administrative and criminal proceedings, holding that failure to inform the taxpayer of the right to be assisted by counsel and the absence of an oral and adversarial discussion with the tax auditor are the only defects affecting tax administrative
In a judgment of 14 February 2024, the Commercial Chamber held that MAR neither limits the imposition of a sanction on a journalist or news organisation for disseminating false or misleading information to cases in which it is established that the journalist or organisation derived an advantage from that dissemination or acted with the intention
In three unpublished judgments of 7 September 2022, the Criminal Chamber clearly restated the rules governing the cumulative imposition of criminal and tax proceedings and sanctions, the non-punitive nature of joint and several tax liability under Article 1745 of the General Tax Code, and the criteria for a fixed establishment for VAT purposes. On 7
