Please note that the blacklisting is to be removed by decree, retrospectively to 1st January, 2014.

That implies that there is a period of limbo between the announcement, which was made in the future tense, and its actual implementation.

See http://www.economie.gouv.fr/mise-a-jour-liste-des-Etats-et-territoire-non-cooperatifs for the announcement and the minister's letter confirming that the conditions for the removal of the blacklisting had been satisfied.

Whilst it is unlikely that the Ministerial decision will be ignored by the administration, it would be wise not to count on the actual withdrawal of the retorsionary measure until the arreté is published updating the list. However, whilst this is technically due in April, readers will recall that it was only later in the year that the 2013 blacklist came out.

In the event that,   despite this  doctrinal statement,  the administration persists in taking retorsionary measures under the CGI , such as 75% withholding,  disallowance of expenses or presumptions that capital is income, then please refer to Peter Harris for the procedure to have the blacklisting decree declared unlawful through the French procedures.

It will be a pleasure to have the 2013 arreté taken against Jersey struck down as ultra vires.