CASE COMMENTS: PUBLIC ACTIONS – FRANCE – ENTREPRENEURIAL FREEDOM – COMMERCIAL STRATEGY – FILING REQUIREMENTS

Filing requirements: The French Constitutional Court holds that the Constitution does not allow a legislative disposition based on tax fraud and tax evasion control and requiring some companies to publish their economic indicators (Sapin II Law)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The constitutional court was seized of the constitutionality of the Sapin II law, which was designed to combat tax evasion and corruption. This law was subject to multiple censures during the a priori litigation before the Constitutional Council. We are particularly interested in the control of two provisions of this imposing bill. Firstly, article 25 of the law which has set up a "numerical directory" of interest representatives "in order to encourage the provision of information to citizens on relations between lobbyists and the public authorities" (Commentary on the decision, p. 9). Next, article 137 of the law which creates "public fiscal reporting" on

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  • University Paris II Panthéon‑Assas

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Jeremy Martinez, Filing requirements: The French Constitutional Court holds that the Constitution does not allow a legislative disposition based on tax fraud and tax evasion control and requiring some companies to publish their economic indicators (Sapin II Law), 8 December 2016, Concurrences N° 2-2017, Art. N° 84111, pp. 192-193

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