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6 January 2016

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By judgment dated 6 January 2016, the 32th Criminal Chamber of the Tribunal de Grande Instance de Paris granted the application for a Preliminary Ruling on Constitutionality filed by the law firm BOCHAMP, represented by Mr. François Géry, in the interest of one of its client and forwarded to the Cour de Cassation in the following terms: “Regarding registration taxes, particularly inheritance tax, Articles 1729 and 1741 of the French General Tax Code in the version applicable on the date of offence permit the accumulation of criminal and tax procedures or sanctions against the same person and in respect of the same acts. Do they infringe the constitutional principles of necessity and proportionality of criminal offences and penalties under Article 8 of the Declaration of the Rights of Man and of the Citizen? “ This application for Preliminary Ruling on Constitutionality aims to end the accumulation of criminal and tax proceedings by the yardstick of the decision of the Constitutional Court on 18 March 2015.

admin6 January 2016