CASE COMMENTS: PUBLIC ACTIONS – FRANCE – CONSTITUTIONNAL COUNCIL – PRINCIPLE OF EQUALITY – REPORTING OBLIGATIONS – FOREIGN OPENED BANK ACCOUNTS

Foreign opened bank accounts: The French Constitutional Council partially annuls a legal provision aiming to fine natural person and companies registered in France which would have not complied with a requirement to report opened, used or closed foreign bank accounts (Époux F.)

Le Conseil constitutionnel était saisi d’une question prioritaire de constitutionnalité (QPC) portant sur le paragraphe IV de l’article 1736 du Code général des impôts (CGI) dans sa rédaction issue de la loi de finances rectificatives de 2008 (loi n° 2008-1443 du 30 décembre 2008, Loi de finances rectificative), et sur l’article L. 152-5 du Code monétaire et financier (CMF), dans sa rédaction issue d’une ordonnance du 14 décembre 2000 (ordonnance n° 2000-1223 du 14 décembre 2000 relative à la partie législative du Code monétaire et financier). Ces deux

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • University Paris II Panthéon‑Assas

Quotation

Jeremy Martinez, Foreign opened bank accounts: The French Constitutional Council partially annuls a legal provision aiming to fine natural person and companies registered in France which would have not complied with a requirement to report opened, used or closed foreign bank accounts (Époux F.), 16 February 2018, Concurrences Review N° 2-2018, Art. N° 87049, pp. 188-189

Visites 44

All reviews